Under section 93 of Malaysia’s Customs Act 1967, companies can claim a customs duty drawback on the re-exportation of goods, subject to the satisfaction of specific conditions. However, the application process has been subject to burdensome administrative requirements involving the physical submission of documents and long processing times. As part of its efforts to facilitate trade and improve the drawback application process, the Royal Malaysian Customs Department (RMCD) announced in October 2021 that effective as from 1 November 2021, drawback applications under section 93 will no longer require the physical submission of Customs Forms No. 1, No. 2, or No. 9 (for declarations of goods imported, declarations of goods exported, and permits to remove goods from a warehouse, respectively). There is no option for electronic filing.
Source Deloitte
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