Pre-Arrival Processing

The Pre-Arrival Processing (PAP) allows importers to make an import declaration to the Royal Malaysian Customs Department (RMCD) before arrival of the goods and the goods may be released from customs control before arrival of the goods. Implementation of the PAP is expected to accelerate the release of goods and further enhance trade facilitation.

The PAP applies to import customs clearance through sea mode and air mode.

1. To enjoy this facility, the manifest must be submitted before the arrival of vessels / aircraft subject to Section 52 and Section 56 of the Customs Act 1967 namely:
   • The master, pilot or agent of every vessel / aircraft arriving at any customs port of customs must submit the complete and correct manifest to the proper officer of customs in accordance with the prescribed periods as follows:
     • 24 hours or more before arrival of the vessel or such period determined by the Director General of Customs for a cruise of less than 24 hours.
     • 2 hours or more before arrival of the aircraft or such period determined by the Director General of Customs for flights less than 2 hours.
       
       
2. Form Customs No. 1 for importation of goods must be submitted to customs before arrival of vessel / aircraft at port / airport. This is in accordance with Section 78B of the Customs Act 1967.
   
   
3. License / Permit / Approval from other agencies shall also be submitted if obtained during the declaration made, where necessary.
   
   
4. The proper officer of customs makes assessments and review of the submitted declaration and makes decisions on the goods declared as follows:
   • Immediate Release (IR)
     Immediate release may be granted to the declaration of goods that meet the following conditions.
     a. Goods that does not need to be physically examined.
     b. Licenses / permits / approvals from other relevant agencies (if any) have been submitted during the declaration.
   • Physical Examination
     a. Customs declarations of goods that have been identified as required to be physically examined are ineligible for immediate release.
     b. Physical examination instructions are given through the system for further action by customs authority and customs agents.
     c. Declaration may be approved if the assessment officer is satisfied after a physical examination is made.
     
     
5. Duty/Tax Payment

a. Duty / tax for dutiable goods which have been declared and approved may be paid before arrival of the goods.
b. The duty / tax rate used is the rate effective at the time of customs clearance in accordance with the provisions of Section 19 of the Customs Act 1967.
c. No refunds may be made by the importer for the difference in duty / tax rates paid after the payment and the release of goods on the basis of duty rates are different when the item is physically released from the port / airport.
d. Duty / tax payment is not possible for goods requiring physical examination before arrival.