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Customs (Customs Ruling) (Amendment) Regulations 2023

Updated: Jun 5, 2023

A Customs ruling is a ruling provided by the Customs Department following a request by a trader, agent or individual.

It is a binding ruling issued in writing by the Director General of Customs and can serve as a guide regarding duty liabilities involved in business activities such as:

  • import or export affairs under the Customs Act 1967,

  • production or manufacture of goods under the Sales Tax Act 1972,

  • Excise Act 1976; and

  • taxable services under the Service Tax Act 1975.

Customs rulings are issued for:

  • Classification of goods

  • Principles to be applied for the purpose of determining the value of goods.

  • Determination of taxable persons in relation to the production or manufacture of goods; and

  • Determination of taxable services.

IN exercise of the powers conferred by section 142 of the Customs Act 1967 [Act 235], the Minister makes Customs (Customs Ruling) (Amendment) Regulations 2023.

This Gazette Order is regarding the Customs (Customs Ruling) Regulations 2007 in Malaysia, which have been amended by the Minister through regulations that came into effect on January 1st, 2023.

The amendments include changes to regulations 2, 3, and 7, as well as the deletion of Schedules A, B, and C.

To fully understand these changes, it is recommended that readers download the regulations by clicking on the attachment below to read them in full:-

103.1 Customs (Customs Ruling) (Amendment) Regulations 2023 (P.U. (A) 76_2023)
Download PDF • 425KB


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