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.
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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*All information is correct at the time of publishing. If there is any mistake please let us know.