TAKLIMAT

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• TAKLIMAT
• KETETAPAN KASTAM
• MESYUARAT KETUA-KETUA
• BAHAGIAN CUKAI DALAMAN SE MALAYSIA
• BIL. 2/2006
• LANGKAWI
• IBUPEJABAT KDRM,PUTRAJAYA

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• WHAT IS AN ADVANCE RULING (AR)
• AN AR IS SYNONYMOUS WITH-
• -binding ruling
• -customs ruling
• AN AR ARE NORMALLY ISSUED FOR-
• -tariff classification
• -valuation and
• -origin

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• WHY ISSUE AN ADVANCE RULING?
• Provide traders with predictable information in
  advance of the movement of goods in order to
  facilitate compliance with customs and other
  authority requirements

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• AR FACILITATE TRADE BY-
• - providing certainty for traders and agents,
• - promoting consistency and equity in the
  trading process and application of the law,
• - establishing confidence between authority and
  traders and
• - encouraging compliance and minimizing delays,
  complaints and appeals

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• HOW IS AN AR ISSUED?
• AR should be issued at the written request of
  traders and issued within a defined period of
  time,
• - AR are to be issued in form of written advice
  (or statement)
• - AR are based on complete and accurate
  information. It is the obligation of the trader
  to provide all relevant information.

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• HOW IS AN AR ISSUED?
• - If the information provided is insufficient,
  the authority will not issue an AR. The authority
  must not bound by any misapplication of the
  ruling by an importer,
• - Misinformation must render an AR void,
• - The ruling should be based on factual
  information and a ruling should not be issued if
  a request is hypothetical in nature.

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• HOW IS THE RULING TO BE APPLIED?
• - AR are binding on competent authority for
  period of time specified on the written advice
• - The ruling should be honoured nationally,
  unless it has revoked
• - The ruling should be applied to importation
  without regard to the identity importer, exporter
  or producer, provided the facts relating to the
  imported goods are identical in all aspects,

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• HOW IS THE RULING TO BE APPLIED?
• - The Administrations must maintain the option to
  modify or revoke an AR at any time, should
  factual or legal circumstances change and/or when
  inaccurate or false information has been provided
• - The trader should advise the Authority of any
  changes related to a ruling
• - Notification of any revocation or modification
  of an AR, and the effective date thereof should
  also be in writing

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• CUSTOMS RULING (CR)
• AMENDMENTS TO CUSTOMS ACT 1967
• SECT. 2(1)
• CR MEANS THE CR MADE BY THE DIRECTOR GENERAL
  (DG) UNDER SECT. 10B OF THIS ACT
• NEW PART IIA(after Sect. 10)

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• CUSTOMS RULING (CR)
• ANY PERSON MAY APPLY, IN THE PRESCRIBED FORM
  TOGETHER WITH THE PRESCRIBED FEE, TO THE DG FOR A
  CR IN RESPECT OF ANY ONE OR MORE OF THE FOLLOWING
  MATTERS-
• - The classification of the goods
• The principles to be adopted for the purposes of
  determination of value of the goods
• The determination of a taxable person
• The determination of taxable serviceor
• - On any other matters to be prescribed by the
  DG(ROO, Drawback,etc)

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• AN APPLICATION MAY BE MADE-
• (a) IN RESPECT OF IMPORTED GOODS
• - at any time before the goods, that are the
  subject matter of the application,are to be
  imported or intended to be imported into
  Malaysia, or
• - at any later time, if the DG may in his
  discretion permit or

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• AN APPLICATION MAY BE MADE-
• (b) IN RESPECT OF A MANUFACTURED GOODS
• - at any time before the goods that are the
  subject matter of the application, are to
  be manufactured, or
• - at any later time, if the DG may in his
  discretion permit.

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- AN APPLICANT MAY WITHDRAW HIS
APPLICATION AT ANY TIME BEFORE A CR IS MADE,
AND - ANY PAYMENT MADE RELATING TO THE
APPLICATION OF THE CR SHALL BE FORFEITED BY THE
DG.
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• MAKING CUSTOMS RULING (CR)
• THE DG SHALL MAKE A CR IN RESPECT OF ANY
  PARTICULAR GOODS SPECIFIED IN THE APPLICATION
  MADE AND SUCH RULING SHALL BIND THE APPLICANT.
• ANY SUCH CR MAY BE SUBJECT TO SUCH CONDITIONS AS
  THE DG MAY DEEM FIT TO IMPOSE

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• - THE DG MAY DECLINE TO MAKE A CR IF, IN HIS
  OPINION-
• (a) the information given by the applicant is
  insufficient to do so
• (b) the application is for a hypothetical
  situationor
• (c)an appeal is pending involving the subject
  matter referred to in the application.

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• AMENDMENT, MODIFICATION OR REVOCATION OF CUSTOMS
  RULING (CR)
• A CR MAY BE AMENDED, MODIFIED OR REVOKED BY THE
  DG IF-
• It contains an error which needs to be corrected
• the CR was based on an error of fact or law
• there is a change in law relating to customs or
• there is a change in the material fact or
  circumstances on which the ruling was based.

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• THE DG SHALL, IMMEDIATELY AFTER MAKING THE
  AMENDMENT, MODIFICATION OR REVOCATION , GIVE A
  NOTICE IN WRITING TO THE APPLICANT OF THE
  AMENDMENT, MODIFICATION OR REVOCATION AND, THE
  AMENDED OR MODIFIED CR SHALL TAKE EFFECT FROM THE
  DATE STATED IN THE NOTICE.

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• WHERE A CR HAS THE EFFECT OF CAUSING OR
  INCREASING ANY DUTY LIABILITY IN RESPECT OF ANY
  GOODS, AND-
• (a) where the goods are imported within 3 months
  of the date notice of the amendment, modification
  or revocation is given, pursuant to a binding
  contract entered into before that date

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• where the goods have left the place of
  manufacture or warehouse in the country from
  which they are being exported for direct shipment
  to Malaysia at the date the notice of the
  amendment, modification or revocation of the
  ruling is given or
• (c) where the goods are imported on or before
  the date of notice of the amendment, modification
  or revocation is given but have not been released
  for home consumption,

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• THEN THE CR WHICH WAS GIVEN PRIOR TO AMENDMENT,
  MODIFICATION OR REVOCATION UNDER THIS SECT. SHALL
  BE APPLIED TO SUCH GOODS.
• SUBJECT TO SECT 16, OF THE ACT, IF THE
  AMENDMENT, MODIFICATION OR REVOCATION TO A CR HAS
  THE EFFECT OF DECREASING ANY DUTY LIABILITY IN
  RESPECT OF ANY GOODS, ANY HIGHER DUTY HAS BEEN
  PAID SHALL BE TREATED AS IF THE HIGHER DUTY HAD
  BEEN PAID IN ERROR.

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• DG TO DECLARE RULINGS TO BE NULL, ETC.
• THE DG SHALL BY A NOTICE DECLARE A CR MADE TO BE
  NULL, VOID AND OF NO EFFECT IF THE RULING HAS
  BEEN OBTAINED BY THE APPLICANT BY WAY OF FRAUD,
  MISREPRESENTATION OR FALSIFICATION OF FACTS.
• ALL PROVISIONS SHALL APPLY TO THE APPLICANT AS IF
  THE CR HAD NEVER BEEN MADE
• WHERE AN APPLICANT RECEIVES TWO OR MORE DIFFERENT
  CR ON THE SAME SUBJECT MATTER, SUCH RULINGS SHALL
  BE TREATED AS BEING NULL AND VOID AND SUCH
  APPLICANT SHALL IMMEDIATELY NOTIFY THE DG WHO
  SHALL, WITHIN THIRTY DAYS FROM THE DATE OF
  NOTIFICATION, ISSUE A NEW CR.

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• CUSTOMS(CUSTOMS RULING) REGULATIONS 2006
• PART IIIB CUSTOMS RULING (CR)
• EVERY APPLICATION FOR CR SHALL BE MADE IN
  PRESCRIBED FORM, AND SHALL-
• State the name and address
• Specify the particular goods
• State the applicants opinion as to what the CR
  should be
• Be accompanied with the sample of the sample of
  goods, if so required

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• (e) be accompanied with all relevant
  information and document
• (f) in the case of classification, be
  restricted to only one product
• (g) in the case of valuation, be restricted to
  only one valuation issueand
• (h) be accompanied by a fee RM 500.00?

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• - THE DG MAY, AT ANY TIME, REQUEST FURTHER
  INFORMATION FROM THE APPLICANT IF THE INFORMATION
  GIVEN IS INSUFFICIENT. IF WITHIN THIRTY DAYS FROM
  THE DATE OF REQUEST, THE APPLICANT FAILS TO
  PROVIDE THAT INFORMATION, OR REQUEST AN EXTENSION
  OF TIME, THE DG MAY CANCEL HIS APPLICATION.

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• ISSUANCE OF CR
• THE DG SHALL ISSUE A CR WITHIN NINETY DAYS AFTER
  RECEIPT OF THE APPLICATION SUBJECT TO-
• All requirements under regulation have
  been fulfilled
• All information as required by the DG have been
  provided and
• The payment of any additional fees, if
  applicable, imposed by any analyst as defined
  under sect. 121(5), of the Customs Act for the
  purpose of determining the description,
  composition, quality, quantity, weight, or any
  other matter in relation to the goods.

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• VALIDITY OF CR
• THE CR IS VALID FOR A PERIOD OF THREE
  YEARS FROM THE DATE OF ISSUANCE OF THE CR TO
  APPLICANT. IF THERE IS ANY AMENDMENT,
  MODIFICATION OR REVOCATION TO THAT CR, THE
  VALIDITY PERIOD IS FROM THE DATE OF ISSUANCE OF
  THE AMENDMENT, MODIFICATION OR REVOCATION TO THE
  APPLICANT.

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• CONFIRMATION OF BASIS OF CR
• AT ANY TIME AFTER A CR IS MADE, THE DG
  MAY, BY NOTICE IN WRITING, REQUIRE THE APPLICANT
  TO SATISFY THE DG IN SUCH MANNER AND WITHIN
  THIRTY DAYS OR SUCH LONGER PERIOD AS THE DG
  CONSIDERS APPROPRIATE-
• That the facts or information on which the CR was
  made remain correct, and
• That any conditions on which the CR was made have
  been complied with.

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• NOTICE OF CR
• THE DG SHALL GIVE NOTICE IN WRITING TO THE
  APPLICANT OF-
• A CR and the conditions if any, to which it is
  subject to or
• A decision to decline to make a CR, together with
  the reasons for that decision.

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• PERINTAH KERJA
• KANDUNGAN
• Pendahuluan
• Tujuan (disenaraikan 8 tujuan)
• Skop (meliputi 5 perkara khusus)
• Struktur CR
• Terminologi
• Tatacara permohonan CR
• Penerimaan Permohonan

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• 8. Kuasa dan tanggungjawab pegawai-pegawai
• 9. Membuat ketetapan kastam
• 10.Menarikbalik permohonan
• 11.Tempoh sah laku ketetapan kastam
• 12.Penggunaan ketetapan kastam
• 13.Penerimaan ketetapan kastam
• 14.Pindaan, ubahsuai dan penamatan ketetapan
  kastam
• 15.Carta Alir ketetapan kastam
• 16.Lampiran
• 17.Rujukan

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• TATACARA PERMOHONAN KETETAPAN KASTAM
• BAHAGIAN A - Ketetapan Kastam Klasifikasi Barang
• BAHAGIAN B - Ketetapan Kastam Nasihat Penilaian
• BAHAGIAN C - Ketetapan Kastam Kes Cukai Jualan
  Dan Eksais
• BAHAGIAN D Ketetapan Kastam Cukai Perkhidmatan

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• PENERIMAAN PERMOHONAN
• Peringkat Stesen/Negeri
• -penerimaan dan pendaftaran
• -semakan permohonan
• -pembayaran fi
• -penyediaan salinan resit(kew. 38)
• -penghantaran permohonan ke Ibu Pejabat
• (i) penghantaran cepat (courier service)
• (ii)pos laju/berdaftar
• (iii)penghantaran dengan tangan

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• PENERIMAAN PERMOHONAN
• Peringkat Unit Khas Ketetapan Kastam(UKKK), Ibu
  Pejabat
• -penerimaan permohonan oleh Ketua Unit (W52)
• (i)dari stesen/negeri
• (ii)dalam talian (on-line)
• -agihan kepada Cawangan berkaitan(W54 yang sedia
  ada)
• -penyediaan representasi oleh desk officer
  (W48)
• -dikemukakan kepada UKKK dan sk kepada T.Ph.
  (Caw. Berkaitan)
• -pembentangan Jawatankuasa Panel(mesyuarat/edaran)
  
• -cadangan dan perakuan panel
• -keputusan KPK
• -pemberitahuan keputusan (no. siri/ bar code)

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• KUASA DAN TANGGUNGJAWAB
• -Kuasa KPK
• -Penubuhan Jawatankuasa Panel Ketetapan Kastam
• -Tanggungjawab Jawatankuasa Panel
• -Tanggungjawab Urusetia Panel
• -Tanggungjawab Desk Officer

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• SEKIAN
• TERIMA KASIH.