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
Our website's articles, templates, and material are solely for reference. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Any reliance on such information is therefore strictly at your own risk.Keep in touch with us so that you can receive timely updates |
要获得即时更新，请与我们保持联系
1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/