RMCD: Guide on Customs Agent Services

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The Royal Malaysian Customs Department (RMCD) has just lately published the revised Guide on Customs Agent Services with a publication date of August 9, 2022.

The updated guide replaces the older guide published on March 15, 2019, and it is available here.

At the very end of the revised guideline is an appendix that contains a summary of the changes.

The following is a list of the most significant changes that have been made to the guide that has been revised:

  • Freight forwarders are also considered to be customs agents – Para 7
  • The services of shipping agents and freight forwarders are exempt from the service tax because these services are considered to be logistics management services, and these services were removed from the list of taxable services effective September 1, 2019 – Para 8
    • Hence, they fall under the category of logistics management services.
  • A new Example 6 has been added to explain that if a customs agent provides advisory service to his customers regarding the procedures for import and export, that advisory service is considered a taxable service under Group G, First Schedule of Service Tax Regulations 2018.
  • A customs agent who is registered under section 90(2) of the Customs Act 1967 is required to apply for service tax registration within 14 days from the date of approval as a customs agent – Para 9

Summary of Custom Agent Services

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