Customs Declaration Form K1 (Malaysia)
CUSTOMS DECLARATION FORM K1 — IMPORT
Borang Kastam K1 | Customs Act 1967 | Customs Regulations 1977 | Royal Malaysian Customs Department (JKDM)
SECTION A: IMPORTER AND AGENT DETAILS
Importer: [Importer Name]
Customs Registration No. (CRN): [Importer CRN]
Licensed Customs Agent: [Customs Agent]
SECTION B: SHIPMENT DETAILS
B/L or Air Waybill No.: [B/L or AWB No.]
Vessel / Flight: [Vessel/Flight]
Port of Loading: [Port of Loading]
Port of Discharge (Malaysia): [Port of Discharge]
Date of Arrival: [Arrival Date]
SECTION C: GOODS DETAILS AND DUTY COMPUTATION
Description of Goods: [Goods Description]
HS Tariff Code: [HS Code]
Quantity: [Quantity]
Country of Origin: [Country of Origin]
CIF Value (RM): [CIF Value MYR]
Import Duty Rate: [Duty Rate]
Import Duty Amount (RM): [Duty Amount]
Sales Tax Rate: [Sales Tax Rate]
Sales Tax Amount (RM): [Sales Tax Amount]
DECLARATION
I/We, [Importer Name], declare that all particulars stated in this K1 import declaration are true and correct, that the goods described above have been accurately classified under the Customs Tariff (Classification of Goods) Order 2017, and that the customs value stated represents the true transaction value in accordance with the Customs (Valuation) Regulations 1999. I/We understand that a false declaration is an offence under Section 133 of the Customs Act 1967.
Importer / Licensed Customs Agent
________________
Signature
What Is a Customs Declaration Form K1 (Malaysia)?
A Customs Declaration Form K1 in Malaysia captures the particulars required for the filing or submission it supports.
The K1 form is required for goods imported into Malaysia through any Malaysian port of entry, including Port Klang (the largest container port in Malaysia and the 12th busiest in the world by TEU volume), Penang Port, Johor Port, Port of Tanjung Pelepas (PTP), Kuching Port, Kota Kinabalu Port, and by air through Kuala Lumpur International Airport (KLIA), Penang International Airport, and other international airports. The K1 form also applies to goods imported by land at border crossings including the Malaysia-Thailand border (Padang Besar, Bukit Kayu Hitam, Rantau Panjang) and the Malaysia-Singapore causeway and second link crossings.
In Malaysia's electronic customs system, the K1 import declaration is submitted electronically through the MyTRADELINK portal or the Customs Declaration System (CDS), replacing the legacy DagangNet system. Electronic submission allows importers and their Licensed Customs Agents to file declarations remotely, calculate duties automatically, pay duties through FPX online banking, and receive electronic customs release (green lane clearance) without physical paper forms. The e-K1 declaration generates a customs release order (Surat Kebenaran Mengeluarkan Barang) that is transmitted electronically to the port or border authority.
The K1 form is governed by the Customs Act 1967 and the Customs Regulations 1977. Section 78 of the Customs Act 1967 requires that a person entering Malaysia with dutiable goods must make a customs declaration. False declarations are an offence under Section 133 of the Customs Act 1967, carrying a fine up to RM 500,000 or 10 times the value of the goods, whichever is greater, or imprisonment up to 3 years or both.
The legal framework governing the Customs Declaration Form K1 (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a Customs Declaration Form K1 (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Customs Act 1967 (Act 235) sets the foundational requirements.
When Do You Need a Customs Declaration Form K1 (Malaysia)?
A Customs Declaration Form K1 is required in Malaysia whenever goods are imported from outside Malaysia into any Malaysian port, airport, or border crossing.
A K1 declaration is needed when an importer receives a commercial shipment of goods — raw materials, manufactured goods, machinery, electronics, or consumer products — from a foreign supplier, regardless of the mode of transport (sea freight, air freight, or road transport). Every commercial import into Malaysia requires a K1 customs declaration before JKDM will release the goods from the port or customs control zone.
A K1 declaration is required when a Malaysian manufacturer imports raw materials, components, or machinery under a Licensed Manufacturing Warehouse (LMW) approval from MITI, which allows importation free of customs duty and sales tax for goods used in the manufacture of export products. Even duty-free imports under LMW status require a K1 declaration with the LMW licence number stated.
A K1 declaration is needed when a Malaysian company imports goods under a Free Trade Agreement (FTA) preferential tariff — such as ASEAN ATIGA, ASEAN-China FTA, or the CPTPP — and wishes to claim the reduced or zero tariff rate. The FTA Certificate of Origin (Form D for ATIGA, Form E for ACFTA, or equivalent) must be attached to the K1 declaration to qualify for the preferential rate.
A K1 declaration is required when a traveller returning to Malaysia imports personal goods exceeding the duty-free allowance under the Customs (Prohibition of Imports) Order 2017 and the Travellers' Goods Exemption Order 2016. Declarations for personal imports above the allowance are made at the Red Channel at the airport or port of entry.
A K1 declaration is needed when goods are temporarily imported into Malaysia for specific purposes — exhibitions, repair, processing, or testing — under the Customs (Temporary Importation) Order 1998 or ATA Carnet procedures under the Customs Act 1967. Temporary imports require a K1 declaration stating the temporary import basis and the bond or security deposited with JKDM.
What to Include in Your Customs Declaration Form K1 (Malaysia)
A complete Customs Declaration Form K1 in Malaysia must include the following essential elements.
Importer and Customs Agent Details: The name, SSM registration number, and Customs Registration Number (CRN) of the importer, and the name and licence number of the Licensed Customs Agent under Section 90 of the Customs Act 1967 preparing the declaration. For direct declarations by the importer, the importer's own CRN is used.
Shipment Details: The Bill of Lading (B/L) or Air Waybill (AWB) number, vessel/aircraft name and voyage/flight number, port of loading, port of discharge, and date of arrival of the goods in Malaysia. These details link the K1 declaration to the physical shipment recorded at the port.
Goods Description and HS Code: A precise description of each line item of goods imported, the Harmonized System (HS) tariff code under the Customs Tariff (Classification of Goods) Order 2017 to the 8-digit subheading level, the quantity in the appropriate unit of measure (pieces, kilograms, litres, cubic metres), the country of origin, and the customs value (CIF value — Cost, Insurance, Freight) in MYR.
Customs Value Declaration: The transaction value of the goods in the foreign currency, the exchange rate applied (using the JKDM weekly exchange rate table), and the computed MYR customs value. The customs value must comply with the WTO Customs Valuation Agreement as implemented under the Customs (Valuation) Regulations 1999, using the transaction value method (primary method) or alternative methods if the transaction value cannot be determined.
Duty and Tax Computation: The applicable customs import duty rate from the Customs Duties Order 2017, the computed import duty in MYR, the applicable sales tax rate under the Sales Tax Act 2018, the computed sales tax in MYR, and the total duties and taxes payable to JKDM. For goods claiming FTA preferential rates, the Certificate of Origin reference must be stated.
Declaration and Signature: A declaration by the Licensed Customs Agent or importer confirming the accuracy of all particulars, the correctness of the goods description and HS code, and the completeness of all supporting documents, subject to the penalties for false declarations under Section 133 of the Customs Act 1967.
Additional compliance elements for a Customs Declaration Form K1 (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Customs Declaration Form K1 (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/government/declarations/customs-declaration-k1-malaysia
"Customs Declaration Form K1 (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/government/declarations/customs-declaration-k1-malaysia.
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author = {{Forms Legal}},
title = {Customs Declaration Form K1 (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/government/declarations/customs-declaration-k1-malaysia}},
note = {Free legal document template. Based on Customs Act 1967 (Act 235)}
}Frequently Asked Questions
Customs Form K1 (Borang Kastam K1) and Customs Form K2 (Borang Kastam K2) are the two principal customs declaration forms prescribed under the Customs Regulations 1977 in Malaysia. Customs Form K1 is the import declaration form used for goods being imported into Malaysia from abroad. Customs Form K2 is the export declaration form used for goods being exported from Malaysia to foreign countries. Both forms require the same type of information — goods description, HS code, quantity, value, and party details — but serve opposite purposes. The K1 form triggers the assessment and collection of customs import duties under the Customs Duties Order 2017 and sales tax under the Sales Tax Act 2018 by JKDM on the imported goods. The K2 form is used by JKDM to track exports for trade statistics purposes and to verify compliance with export permit requirements for controlled goods under the Export (Controls and Prohibitions) Order 2023. Both forms are submitted electronically through the MyTRADELINK portal in Malaysia's National Single Window (NSW) customs environment.
Customs import duty on goods declared in a K1 form in Malaysia is calculated using the CIF (Cost, Insurance, Freight) value of the goods as the customs value, multiplied by the applicable customs duty rate from the Customs Duties Order 2017. The customs value is determined in accordance with the WTO Customs Valuation Agreement as implemented in Malaysia under the Customs (Valuation) Regulations 1999, using the transaction value (invoice price) as the primary basis plus insurance and freight costs to the Malaysian port of entry. The foreign currency invoice value is converted to Malaysian Ringgit (MYR) using the weekly exchange rate published by JKDM. The applicable duty rate depends on the HS tariff code of the goods — rates range from 0% (for many industrial inputs, machinery, and essential goods) to 30% or more (for passenger vehicles, alcoholic beverages, and certain agricultural products protected under Malaysia's scheduled tariff). ASEAN goods qualifying under the ASEAN Trade in Goods Agreement (ATIGA) with a valid Form D Certificate of Origin attract 0% ATIGA preferential rate for most product categories.
A K1 customs import declaration in Malaysia must be supported by the following documents lodged with JKDM at the time of declaration submission: (1) Commercial Invoice — the seller's invoice stating the description, quantity, unit price, and total value of the goods in the transaction currency; (2) Packing List — detailing the contents, weight, and measurements of each package in the shipment; (3) Bill of Lading (for sea freight) or Air Waybill (for air freight) — the transport document issued by the carrier confirming shipment details; (4) Certificate of Insurance — confirming the insurance value of the goods in transit; (5) Certificate of Origin — if claiming preferential FTA tariff rates (e.g., Form D for ATIGA, Form E for ACFTA); (6) Import Permit or Licence — for controlled goods requiring a prior permit from DVS, NPRA, MCMC, or other licensing authority; and (7) Any other specific documents required for the particular type of goods, such as a phytosanitary certificate for plant products (from the Department of Agriculture, DOA, under the Plant Quarantine Act 1976) or a veterinary health certificate for animal products (from DVS).
A false or inaccurate declaration on a K1 customs form in Malaysia is a serious criminal offence under the Customs Act 1967. Section 133 of the Customs Act 1967 provides that any person who makes a false declaration to JKDM — whether regarding the description, quantity, value, origin, or HS code of goods — is guilty of an offence, carrying a fine of not less than 10 times the customs value of the goods or RM 50,000, whichever is greater, or imprisonment not exceeding 3 years or both. JKDM's Valuation and Classification division conducts post-clearance audits (PCA) on a risk-based selection of K1 declarations to detect mis-declaration, undervaluation, and incorrect HS code classification. Goods found to be mis-declared may be seized under Section 128 of the Customs Act 1967 pending investigation. Importers and Licensed Customs Agents are jointly liable for the accuracy of K1 declarations. Intentional undervaluation of goods to reduce customs duty is also an offence under Section 133, even where the difference in value is relatively small. Importers are advised to conduct self-assessment reviews of their HS code classification and customs valuation methodologies.
A Customs Declaration Form K1 (Malaysia) does not legally require a lawyer in Malaysia, and individuals and businesses may draft and execute the document independently. The Customs Act 1967 (Act 235) does not mandate legal representation for the creation or signing of this type of document. However, seeking independent legal advice from a qualified Malaysia lawyer is recommended for transactions involving substantial financial value, complex regulatory requirements, or cross-border elements where multiple legal jurisdictions may apply. A lawyer can verify that the document complies with all applicable statutory requirements, identify potential risks specific to the transaction, and confirm that the terms adequately protect the interests of all parties involved. The Federal Court of Malaysia has jurisdiction over disputes arising from this type of document, and Companies Commission of Malaysia (SSM) may impose additional compliance obligations depending on the nature of the underlying transaction. Professional legal review is particularly advisable where the document will be submitted to government agencies or used as evidence in legal proceedings.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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