# Customs Import Duty Declaration (Borang Kastam No. 1)

What Is It

Under the Customs Act 1967, all commercial goods or controlled items imported into Malaysia must be declared using the official Borang Kastam No. 1 (K1 Form). The declaration calculates custom duties, excise duties, and sales taxes payable to the Royal Malaysian Customs Department (JKDM) before the cargo can be cleared from ports.

Who Is Eligible

  • Registered import agents, corporate businesses, or individuals importing cargo or goods exceeding personal travel thresholds into Malaysia.

    • Required Documents

  • Commercial Invoice (Invois Komersial).
  • Packing List.
  • Bill of Lading (B/L) or Air Waybill (AWB).
  • Import Licenses/Permits (for controlled items, e.g. from SIRIM, MAQIS, or Pharmacy Board).
  • Certificate of Origin (for preferential tariff claims).

    • Step-by-Step Procedure

    1. Access Customs System: Log in to the Customs electronic portal (uCustoms / DagangNet) or hire a licensed Customs Broker Agent. 2. Fill Borang K1: Input detail fields: importer code, description of goods, country of origin, cargo weight, and CIF (Cost, Insurance, Freight) value. 3. Declare HS Code: Map the goods to their correct Harmonized System (HS) Tariff Code. 4. Upload Attachments: Upload scans of the invoice, AWB, and permits. 5. Tax Assessment: The customs system automatically calculates the import duty and sales tax payable. 6. Payment: Pay the duties online via the Duty Payment System (EFT) or at the port's customs billing counter. 7. Cargo Release: Customs issues the K1 release code. Present this code at the port authority warehouse to collect your goods.

    Cost & Processing Time

  • Cost: Free portal access. Import duty rates vary from 0% to 30% based on HS code classifications.
  • Processing Time: 1 to 2 working days for document audits and cargo release approvals.

    • Where to Apply

  • Online: [Royal Malaysian Customs uCustoms Portal](https://myimport.customs.gov.my)
  • In-person: Customs Offices at major ports and airports (e.g. Port Klang, KLIA).

    • Important Notes

  • False declarations of HS codes or undervalued invoices to avoid import duties are severe offenses under Section 133 of the Customs Act, resulting in hefty fines, cargo confiscation, or imprisonment.