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Customs and Excise Amendment Bills 2018

As highlighted in our previous e-Announcement, the following Bills have been tabled for first reading at the Dewan Rakyat (House of Representatives):-

  • Customs (Amendment) (No.2) Bill 2018

§  Excise (Amendment) Bill 2018

Please click on the above header link for a copy of the Amendment Bills at the official portal of Parliament of Malaysia.

Set out below are some of the key amendments:-

  • Separate and heavier penalties are proposed for smuggling offences and evasion of customs duty/ excise duty in respect of cigarettes and liquor products (distinguished from other goods), which include mandatory whipping and jail terms.
  • The maximum fine for receiving or offering bribes and the abuse of authority by officers is increased to RM500,000. 
  • The maximum fine for selling liquor without a license is increased 10 times to RM50,000.
  • Court shall order any person found guilty of an offence to pay the customs duty/ excise duty or penalty due in the same manner as provided under the Criminal Procedure Code. 
  • Customs duty/ excise duty due shall be payable regardless of any institution of proceedings or imposition of a penalty, fine or imprisonment.
  • Person aggrieved by the decision of the Director General (“DG”) has the option to have such decision reviewed by the DG before appealing to Tribunal or Court.
  • The DG may decline to make a customs ruling on matters which in his opinion a review is pending.
  • A senior customs officer is empowered with the power of a police officer in relation to enforcement, investigation and inspection as provided for under the Criminal Procedure Code.
  • The Minister of Finance is empowered to determine the value for the purpose of collection of excise duty and to regulate matters relating to customs agent.

In summary, the Government is preparing for stern actions against violations of Customs and Excise laws, in particular those relating to illicit trade of cigarettes and liquor products, to prevent the loss of revenue. 

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.