Module XI outline : 销售与服务税

Program Objectives

The objective of this course is to provide the participants with an outline of how the Customs Department is organized to cater for the requirements of all businesses. This course examines the various divisions of the Customs Department, their functions, procedures, the relevant Acts & Regulations and compliance requirements. Business organizations will be exposed to the fact that other than acting as a revenue collecting agency the Customs Department also provides facilities to businesses in order to remain competitive not only in Malaysia but internationally as well. Royal Customs and Excise gives concession in the tariff rates for a range of goods along the lines of Malaysia's dedication arising from the bilateral and multilateral trade negotiations with other Association of South East Asian Nations (ASEAN) members.

Program Benefits

1.      Gain an insight into how the Customs Department is organized into various divisions

2.      The various procedures to be complied with to ensure that businesses stay on the right side of the law as well as guide the businesses on the required documentation.

3.      The course will assist businesses to discover the various facilities available in order to remain competitive.

4.      Explore and discover the possibilities of tax savings.

Course Contents

1. International Trade

a)      Issues in International Trade

b)      International Trade Terms (INCOTERMS)

2. Import & Export Procedures &Documentation

a)      Legislations

b)      Legal landing place and mode of transport

c)      Customs declaration forms

d)     Examination and assessment by Customs

e)      Claim for preferential rates - CEPT, ACFTA, AKFTA, MJEPA and MPFTA

f)       Claim for exemptions

g)      Customs clearance & Payment of duty

h)      Transshipment & Transportation Procedures

i)        Import/Export Prohibition Orders

j)        Customs Facilitation

k)      Definition of Import Value

l)        Direct Release

m)    Claims Procedures & Documents

3. Sales Tax Procedures

a)      Licensing

b)      Scope & charge to Tax

c)      Refund & Drawback under Sales Tax Act

d)     Facilities under Sales Tax Act

e)      Claiming of exemptions under Sales Tax (Exemptions) Order 2008

f)       Offences & Penalties

4. Customs Laws & Regulations

a)      Licensed Manufacturing Warehouse under Section 65/65A

b)      Treasury Exemptions

c)      Licensed Warehouse under section 65

d)     Temporary Import under section 97 Customs Act 1967/ATA Carnet

e)      Refund & Drawback under section 16, 93, 95 & 99 Customs Act 1967

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