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Tax and Duty Implications for Exporters: Use of New Code for Export of Finished Goods

Updated: Sep 9

The notification from the Royal Malaysian Customs Department (RMCD), dated 24 May 2023, is of utmost importance for companies engaged in exporting activities.

Starting from 1 June 2023, these companies are mandated to use the code "XE - EXPORT FINISHED GOODS WITH EXEMPTION" within the Customs Information System (Sistem Maklumat Kastam (SMK)) when declaring the export of finished goods.

This requirement applies explicitly to finished goods produced from raw materials or components that were imported or acquired and enjoyed duty/tax exemptions, as outlined in sections 14(2) of the Customs Act 1967, section 11(2) of the Excise Act 1976, and section 35(3) of the Sales Tax Act 2018.

Ensuring compliance with this new directive is crucial for companies involved in export operations, as it affects their products' tax and duty treatment.

It's recommended that affected businesses promptly adapt to this change to avoid any potential issues related to non-compliance. Staying informed and adhering to regulatory updates is vital in the ever-evolving landscape of customs and taxation.

230.1 Use of New Code for Export of Finished Goods
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