Importers of tobacco including cigarette and liquor for commercial purposes (excluding for private consumption) are required to apply for an import license to be issued by the Director General of Customs under regulation 18, Customs Regulation 1977. Importation which is exempted from payment of customs duty given under section 14, Customs Act 1967 is exempted from an import license.
Importers applying for an import license shall submit the application in a specific form with the relevant supporting documents to RMC office nearest to the company’s registered address. Types of application forms for import license are as follows:
- Lampiran A - White or Clove Cigarettes
- Lampiran A1- Tobacco, Beedies, Snuff and Cigar
- Lampiran A2 - Liquor
Conditions to apply for import licence:
Importers applying for an import license must have a company registered with the Companies Commission of Malaysia (CCM) and a permanent legal premise and store. A minimum paid-up capital of RM350,000.00 is required for importers who import white or clove cigarettes.
The license fee shall be RM 10.00 for each calendar month or part thereof payable prior to the issue of such licence, provided that where a licence is taken out in respect of a period of six consecutive calendar months the fee shall be RM48.00. Annual fee will be RM96.00.
Maximum period of a licence is one calendar year but the expiry date will be on 31 December of the issuance year regardless of the date of issue.
- Interpretation of Intoxicating Liquor
“intoxicating liquor” includes any alcohol, or any liquid containing more than two per centum of proof spirit, which is fit of intended to be or which can by any means be converted for use as a beverage.
- Regulation 18, Customs Regulation 1977
No person shall import intoxicating liquor, tobacco or denatured spirit except under and in accordance with a licence issued by or under the direction of the Director General; provided that intoxicating liquor or tobacco which a senior officer of customs is satisfied is intended for the private consumption of the importer and not for sale or intoxicating liquor or tobacco exempted from the payment of customs duty under the provisions of section 14 of the Act may be imported without such licence.
- Section 14, Customs Act 1967
- The Minister may, by order, exempt, subject to such conditions as he may deem fit to impose, any class of goods or persons from the payment of the whole or any part of any customs duty or any other prescribed fee or charge which may be payable.
- The Minister may in any particular case –
- Exempt any person from the the payment of the whole or any part of the customs duties or any other prescribed fees or charges which may be payable by such person on any goods; or
- Direct the refund to any person of the whole or any part of the customs duties or any other prescribed fees or charges which have been paid by such person on any goods
- And in granting such exemption or directing such refund , impose such conditions as he may deem fit.
- Certified true copies of the Memorandum And Articles Of Assosiation or company registration certificate, Form 24 and Form 49 by Registrar of companies.
- A copy of the premise rental agreement or sales and Purchase Agreement.
- A copy of the appointment letter as distributor or importer from manufacturer or supplier.
- Confirmation of minimum paid –up capital of RM350,000 for application to import cigarette.
- A copy of the company’s latest bank statement.
- A copy of the consent letter to store goods from the relevant operator of public bonded warehouse (if applicable)
- A copy of the retail or wholesale license issued by local authority (for liquor only)
- A copy of the business lisence issued by local authority.
Additional supporting documents for renewal of import license
- Latest bank statement (3 months)
- Certified Profit and Loss Statement
- Certification by certified Auditor or company Auditor on the balancing of importation and removal of liquor with the purchase and tax stamp labelling.