Export declarations - transaction types for SMK

Transaction type: Export
SMK Code: E
- no export duty
- has export duty

Supporting documents:
-Invoice
Note: the import duty,excise and sales tax is paid.
=========================================================================
Transaction type: Exemption
SMK Code: X
Duty exemption:Yes

Exemption type:
-TG

Supporting documents:
-General exemption number
-Treasury exemption

Clause:Yes
=========================================================================
Transaction type: Provisional Declaration
SMK Code: P
Duty exemption:Yes

Exemption type:
-TG

Supporting documents:
-General exemption number
-Treasury exemption
-Bank guarantee

Clause:Yes
=========================================================================
Transaction type: Final Declaration
SMK Code: F
-Duty exemption: No

Exemption type:
-TG

Supporting documents:
-No rujukan kastam

Clause:Yes
=========================================================================
Transaction type: Temporary Export
SMK Code: TE
-Duty exemption: Yes

Exemption type:
-TG

Supporting documents:
-Temporary Export Number
-Bank guarantee

Clause: Yes
=========================================================================
Transaction type: Ship stores/provision/spares
SMK Code: SS
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Bunkering (duty paid)
SMK Code: P
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Barter trade export
SMK Code: B
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Re-export for temporary import
SMK Code: M
-Duty exemption: Yes

Exemption type:
-TG

Supporting documents:
-KEO
-No rujukan kastam import(KRN)

Clause: Yes
=========================================================================
Transaction type: Export for reconciliation/deposit
SMK Code: H
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Export under credit system
SMK Code: C
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Export to FZ to PCA(Principal customs are)
SMK Code: F
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Export to FZ from PCA(Principal customs area)sub-contract work
SMK Code: F1
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: Export with drawback section 99
SMK Code: D
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-DB3

Clause: Yes
=========================================================================
Transaction type: Export with drawback section 93/96
SMK Code: D1
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-No rujukan kastam import(KRN)

Clause: Yes
=========================================================================
Transaction type: Other export
SMK Code: TH
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-Nil

Clause: No
=========================================================================
Transaction type: LMW Export
SMK Code: L
-Duty exemption: Yes

Exemption type:
-L2

Supporting documents:
-KEO
-LMW
-LMS

Clause: Yes
=========================================================================
Transaction type: Remilled/Reprocessed goods
SMK Code: R
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-No rujukan kastam import(KRN)

Clause: Yes
=========================================================================
Transaction type: Rubber remilling
SMK Code: R1
-Duty exemption: No

Exemption type:
-Nil

Supporting documents:
-LGM (Lembaga getah Malaysia permit)

Clause: Yes
=========================================================================
*All information at time of publishing. If there any mistakes please let us know.

Import declarations - transaction types for Sistem Maklumat Kastam - SMK

Transaction type: Import
SMK Code: I
- no import duty,excise or sales tax
- has one of them
- has import duty,excise and sales tax

Supporting documents:
-Invoice
Note: the import duty,excise and sales tax is paid.
=========================================================================
Transaction type: Import with exemption
SMK Code: X
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Exemption type:
-TG
-C5

Supporting documents:
-General exemption number
-Treasury exemption
-CJ Reference number

Clause:Yes
=========================================================================
Transaction type: Provisional declaration
SMK Code: P
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption:Yes
-Full exemption: Yes

Supporting documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-Bank Guarantee

Exemption type:
-TG
-C5

Duty exemption for goods which quantity/weight is not specified

Clause:Yes
=========================================================================
Transaction type: Provisional Declaration(Bank Guarantee)
SMK Code: GP
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-Bank Guarantee
-Temporary import number

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: Final declaration
SMK Code: F
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting documents:
- No rujukan kastam

Duty is paid according to actual quantity/weight

Clause:Yes
=========================================================================
Transaction type: Final Declaration (Bank Guarantee)
SMK Code: GF
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-Temporary import number
-No rujukan kastam KRN
-Receipt no

Exemption type:
-TG
-C5

Both Final declaration and Provisional declaration must declared as they are tied together.

Clause:Yes
=========================================================================
Transaction type: Temporary Import
SMK Code: M
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-Bank Guarantee

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: Barter Trade
SMK Code: B
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting documents:
No Standard Supporting documents

Clause:Yes
=========================================================================
Transaction type: Imported goods for re milling/reprocessing
SMK Code: R
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
-No Rujukan Kastam KRN

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: Import to PCA from FIZ (domestic consumption)
SMK Code: F1
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting documents:
No Standard Supporting documents

Clause:Yes
=========================================================================
Transaction type: Import to PCA from FIZ (sub-con work)
SMK Code: F2
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
No Standard Supporting documents

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: LMW Import
SMK Code: L
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting documents:
-General Exemption Number
-LMW
-LMS

Exemption type:
-L2

Clause:Yes
=========================================================================
Transaction type: Re-Import
SMK Code: T
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting Documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-No Rujukan Kastam KRN

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: Bonded K1
SMK Code: W
-Duty exemption: Yes
-Sales Tax exemption: Yes
-Excise exemption: Yes
-Full exemption: Yes

Supporting Documents:
-General exemption number
-Treasury exemption
-CJ Reference number
-No Rujukan Kastam KRN

Exemption type:
-TG
-C5

Clause:Yes
=========================================================================
Transaction type: Import with preferential tariff (ASEAN CEPT)
SMK Code: S
-Duty exemption:Yes – 0% - 5%
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
-Certificate of Origin

Exemption type:
-Special Treatment: CEPT

Clause:Yes
=========================================================================
Transaction type: Petroleum (payment)
SMK Code: P
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents

Clause:Yes
=========================================================================
Transaction type: Petroleum evaporative losses (payment)
SMK Code: P1
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents

Clause:Yes
=========================================================================
Transaction type: Deferred payment
SMK Code: D
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Import under credit system
SMK Code: C
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Completely Knocked Down (normal)
SMK Code: K
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Completely Knocked Down (others/FZ local sales)
SMK Code: K1
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Duty Payment Under Protest
SMK Code: U
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Others
SMK Code: O
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Skim Pelepasan Terpilih
SMK Code: SP
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Partial Shipment
SMK Code: PS
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
Transaction type: Importation of beer and liquor
SMK Code: LQ
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
Must have import permit from KDRM
=========================================================================
Transaction type: Normal Anti-Dumping
SMK Code: AD
-Duty exemption: No
-Sales Tax exemption: No
-Excise exemption: No
-Full exemption: No

Supporting Documents:
No standard supporting documents
=========================================================================
*All information is correct at the time of publishing. If there is any mistake please let us know.