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.
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Transaction type: Exemption
SMK Code: X
Duty exemption:Yes

Exemption type:
-TG

Supporting documents:
-General exemption number
-Treasury exemption

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

Exemption type:
-TG

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

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

Exemption type:
-TG

Supporting documents:
-No rujukan kastam

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

Exemption type:
-TG

Supporting documents:
-Temporary Export Number
-Bank guarantee

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-Nil

Supporting documents:
-DB3

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

Exemption type:
-Nil

Supporting documents:
-Nil

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

Exemption type:
-L2

Supporting documents:
-KEO
-LMW
-LMS

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

Exemption type:
-Nil

Supporting documents:
-No rujukan kastam import(KRN)

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

Exemption type:
-Nil

Supporting documents:
-LGM (Lembaga getah Malaysia permit)

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