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Temporary export is a facility whereby eligible exporter is allowed to export goods for the purpose of
repair, propaganda, research and demonstration, which will be subsequently re-imported into Malaysia
with duty/tax exemption under the provision of Customs Duty (Exemption) Order 1988 and Sales Tax
(Exemption) Order 2008 subject to conditions stipulated in the above orders.

Applicant is required to submit written application with relevant supporting documents to the State
Director of Customs where the goods will be exported, for the approval of duty/tax exemption under the
provision of Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales Tax (Exemption) Order
2008. Any application for extension of temporary export with reasonable grounds can be submitted to the
customs office where the approval of temporary export was issued and has to be done before the expiry
date of the said approval.

For any claim of duty/tax exemption under the provision of Item 51 Customs Duty (Exemption) Order
1988 and Item 49 Sales Tax (Exemption) Order 2008 as well as Item 140 Customs Duty (Exemption)
Order 1988 and Item 59 Sales Tax (Exemption) Order 2008, the period permitted for temporary export is
one year and duty/tax has to be paid at the time of import if the goods is reimported more than one year
from the date of export.

Exporters Eligible To Apply For Temporary Export

1. Exporters who intend to export goods for the purpose of repair under the provision of Item 51
Customs Duty (Exemption) Order 1988 and Item 49 Sales Tax (Exemption) Order 2008;
2. Exporters who intend to carry out activities of propaganda, research and demonstration outside
Malaysia as per provision under Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales
Tax (Exemption) Order 2008;
3. Exporters who have imported goods with payment of duty/tax and temporary exported the said
goods under the provision of Item 140 Customs Duty (Exemption) Order 1988 and Item 59 Sales
Tax (Exemption) Order 2008.

Conditions of Temporary Export

• Goods that can be identified to the satisfaction of the proper officer of customs.
• Exporter is required to record in the Customs No. 2 declaration, the full detail of the description and
specifications of the goods to be exported such as Name of Goods/ Model/Brand and measurement;
• The following clause has to be included in the Customs No. 2 declaration;

“Goods is temporary exported for the purpose of ................. and will be re-imported within
one year (12 months). I hereby give notice to apply for import duty/sales tax exemption on the
import of goods under Item ............Customs Duty (Exemption) Order 1988 and Item............
Sales Tax (Exemption) Order 2008.”

• For claim of duty/tax exemption under the provision of Item 58 Customs Duty (Exemption) Order
1988 and Item 53 Sales Tax (Exemption) Order 2008, the following additional clause is required:

“Approval of Temporary Export is issued under reference .................... dated

................”

• If customs declaration is done electronically at the time of export and import, claim for duty/tax
exemption has to be done in accordance with procedure on electronic declaration.
• Goods temporary exported has to be re-imported via the same route where it was exported. If it is
re-imported via a different route, the applicant has to submit the endorsed Customs No. 2
declaration to the customs office of import.
• The repairer of the temporary exported goods has to provide a letter to confirm that there is no new
part added to the said goods. If there is new part added, duty/tax on the new part has to be paid to

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Customs.
• The Director General of Customs may impose any additional conditions on the facility of
exemption under Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales Tax
(Exemption) Order 2008.
• Goods with exemption under the provision of Item 140 Customs Duty (Exemption) Order 1988 and
Item 59 Sales Tax (Exemption) Order 2008 has to be re-imported within one (1) year from the date
of export or a period approved by the Director General of Customs subject to the condition that no
new part is added and no drawback of duty is claimed under section 99 Customs Act 1967 at the
time of export.

Supporting Documents

1. Letter of appointment for agent

2. Goods Invoice
3. Catalogue/Photograph of goods
4. Detail/Full description of goods (Name of goods/Model/Brand and measurement etc.)
5. Other relevant documents:

• Propaganda/Demonstration – documents to be submitted at the time of export

◦ Letter from organizer/hostSchedule of propaganda/demonstration
• Research
◦ Confirmation letter from research organization/institution abroad to be submitted at the time
of export
• Repair
◦ Confirmation from repairer in the form of report to be submitted at the time of re-import

Temporary export is a facility whereby eligible exporter is allowed to export goods for the purpose of
repair, propaganda, research and demonstration, which will be subsequently re-imported into Malaysia
with duty/tax exemption under the provision of Customs Duty (Exemption) Order 1988 and Sales Tax
(Exemption) Order 2008 subject to conditions stipulated in the above orders.

Applicant is required to submit written application with relevant supporting documents to the State
Director of Customs where the goods will be exported, for the approval of duty/tax exemption under the
provision of Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales Tax (Exemption) Order
2008. Any application for extension of temporary export with reasonable grounds can be submitted to the
customs office where the approval of temporary export was issued and has to be done before the expiry
date of the said approval.

For any claim of duty/tax exemption under the provision of Item 51 Customs Duty (Exemption) Order
1988 and Item 49 Sales Tax (Exemption) Order 2008 as well as Item 140 Customs Duty (Exemption)
Order 1988 and Item 59 Sales Tax (Exemption) Order 2008, the period permitted for temporary export is
one year and duty/tax has to be paid at the time of import if the goods is reimported more than one year
from the date of export.

Exporters Eligible To Apply For Temporary Export

1. Exporters who intend to export goods for the purpose of repair under the provision of Item 51
Customs Duty (Exemption) Order 1988 and Item 49 Sales Tax (Exemption) Order 2008;
2. Exporters who intend to carry out activities of propaganda, research and demonstration outside
Malaysia as per provision under Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales
Tax (Exemption) Order 2008;
3. Exporters who have imported goods with payment of duty/tax and temporary exported the said
goods under the provision of Item 140 Customs Duty (Exemption) Order 1988 and Item 59 Sales
Tax (Exemption) Order 2008.

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Conditions of Temporary Export

• Goods that can be identified to the satisfaction of the proper officer of customs.
• Exporter is required to record in the Customs No. 2 declaration, the full detail of the description and
specifications of the goods to be exported such as Name of Goods/ Model/Brand and measurement;
• The following clause has to be included in the Customs No. 2 declaration;

“Goods is temporary exported for the purpose of ................. and will be re-imported within
one year (12 months). I hereby give notice to apply for import duty/sales tax exemption on the
import of goods under Item ............Customs Duty (Exemption) Order 1988 and Item............
Sales Tax (Exemption) Order 2008.”

• For claim of duty/tax exemption under the provision of Item 58 Customs Duty (Exemption) Order
1988 and Item 53 Sales Tax (Exemption) Order 2008, the following additional clause is required:

“Approval of Temporary Export is issued under reference .................... dated

................”

• If customs declaration is done electronically at the time of export and import, claim for duty/tax
exemption has to be done in accordance with procedure on electronic declaration.
• Goods temporary exported has to be re-imported via the same route where it was exported. If it is
re-imported via a different route, the applicant has to submit the endorsed Customs No. 2
declaration to the customs office of import.
• The repairer of the temporary exported goods has to provide a letter to confirm that there is no new
part added to the said goods. If there is new part added, duty/tax on the new part has to be paid to
Customs.
• The Director General of Customs may impose any additional conditions on the facility of
exemption under Item 58 Customs Duty (Exemption) Order 1988 and Item 53 Sales Tax
(Exemption) Order 2008.
• Goods with exemption under the provision of Item 140 Customs Duty (Exemption) Order 1988 and
Item 59 Sales Tax (Exemption) Order 2008 has to be re-imported within one (1) year from the date
of export or a period approved by the Director General of Customs subject to the condition that no
new part is added and no drawback of duty is claimed under section 99 Customs Act 1967 at the
time of export.

Supporting Documents

1. Letter of appointment for agent

2. Goods Invoice
3. Catalogue/Photograph of goods
4. Detail/Full description of goods (Name of goods/Model/Brand and measurement etc.)
5. Other relevant documents:

• Propaganda/Demonstration – documents to be submitted at the time of export

◦ Letter from organizer/hostSchedule of propaganda/demonstration
• Research
◦ Confirmation letter from research organization/institution abroad to be submitted at the time
of export
• Repair
◦ Confirmation from repairer in the form of report to be submitted at the time of re-import

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