Customs Declaration Form K2 (Malaysia)
CUSTOMS DECLARATION FORM K2 — EXPORT
Borang Kastam K2 | Customs Act 1967 | Customs Regulations 1977 | Royal Malaysian Customs Department (JKDM)
SECTION A: EXPORTER AND AGENT DETAILS
Exporter: [Exporter Name]
Customs Registration No. (CRN): [Exporter CRN]
Licensed Customs Agent: [Customs Agent]
SECTION B: SHIPMENT AND DESTINATION DETAILS
B/L or Air Waybill No.: [B/L or AWB No.]
Vessel / Flight: [Vessel/Flight]
Port of Export: [Port of Export]
Country of Final Destination: [Country of Destination]
Consignee (Buyer): [Consignee Details]
Expected Date of Export: [Export Date]
SECTION C: GOODS DETAILS AND EXPORT DUTY
Description of Goods: [Goods Description]
HS Tariff Code: [HS Code]
Quantity: [Quantity]
FOB Value (RM): [FOB Value MYR]
Export Duty Rate: [Export Duty Rate]
Export Duty Amount (RM): [Export Duty Amount]
Export Permit / Licence Reference: [Export Permit Reference]
DECLARATION
I/We, [Exporter Name], declare that all particulars in this K2 export declaration are true and correct, that all required export permits and licences have been obtained, and that the goods described comply with the Export (Controls and Prohibitions) Order 2023 and the Customs Act 1967. I/We understand that a false declaration is an offence under Section 133 of the Customs Act 1967.
Exporter / Licensed Customs Agent
________________
Signature
What Is a Customs Declaration Form K2 (Malaysia)?
A Customs Declaration Form K2 in Malaysia captures the particulars required for the filing or submission it supports.
The K2 export declaration serves multiple regulatory functions. First, it enables JKDM to collect export duties on dutiable exports — including crude palm oil (CPO) and palm kernel oil, which attract variable export duties under the Palm Oil (Control of Export) Act 1965 and the Customs Duties (Export) Order 2017 based on the prevailing monthly reference price set by the Malaysia Palm Oil Board (MPOB). Second, it verifies that required export permits for controlled goods — including timber (from MTIB), strategic goods (Strategic Trade Authorisation from the Strategic Trade Controller under the Strategic Trade Act 2010), and scheduled waste (DOE permit under the Environmental Quality Act 1974) — have been obtained before the goods depart Malaysia. Third, it generates export trade statistics used by the Department of Statistics Malaysia (DOSM) to compile Malaysia's monthly trade data published in the External Trade Statistics report.
In Malaysia's electronic customs environment, the K2 export declaration is submitted electronically through the MyTRADELINK portal (mytradelink.gov.my) or the Customs Declaration System (CDS) by Licensed Customs Agents registered under Section 90 of the Customs Act 1967, or directly by registered exporters. The electronic K2 declaration is processed by JKDM's automated risk engine, and most low-risk declarations receive automatic approval (green lane clearance). High-risk declarations or those involving controlled goods are referred for documentary or physical examination by JKDM Customs officers.
Malaysia is one of the world's major exporting nations, ranking among the top 25 exporters globally by merchandise trade value. Major export categories requiring K2 declarations include electrical and electronic (E&E) products, palm oil and palm oil products, petroleum and petroleum products, rubber and rubber products, chemical products, liquefied natural gas (LNG) from Petronas operations in Sarawak, and manufactured goods produced by foreign-owned manufacturers in Malaysia's Free Industrial Zones (FIZs) established under the Free Trade Zone Act 1990.
The legal framework governing the Customs Declaration Form K2 (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 K2 (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 K2 (Malaysia)?
A Customs Declaration Form K2 is required in Malaysia whenever goods are exported from Malaysia to a foreign country through any Malaysian port of export, airport, or border crossing.
A K2 declaration is needed when a Malaysian exporter ships commercial goods — manufactured products, commodities, agricultural produce, or raw materials — to a foreign buyer via sea freight through Port Klang, Penang Port, Port of Tanjung Pelepas (PTP), or Johor Port. All commercial exports require a K2 declaration to receive JKDM customs clearance for the shipment.
A K2 declaration is required when a Malaysian palm oil trader or refiner exports crude palm oil (CPO), refined, bleached, and deodorised palm oil (RBDPO), or palm kernel products. Palm oil exports attract variable export duties under the Customs Duties (Export) Order 2017, and the K2 declaration must accurately state the FOB value and quantity to enable JKDM to assess the correct export duty.
A K2 declaration is needed when a Malaysian manufacturer operating under a Licensed Manufacturing Warehouse (LMW) or Free Industrial Zone (FIZ) status exports finished goods produced in Malaysia. LMW and FIZ manufacturers are required to export a minimum percentage of production (typically 80% for FIZ manufacturers) and must file K2 export declarations to evidence compliance with their export commitment to MITI.
A K2 declaration is required when a Malaysian company exports goods under a preferential trade scheme — such as under the ASEAN Trade in Goods Agreement (ATIGA) or the Generalised System of Preferences (GSP) granted by importing countries — and applies for a Certificate of Origin from the Malaysian Export Academy (MATRADE) or the relevant authority to claim the preferential tariff rate in the destination country.
A K2 declaration is needed when goods are re-exported from Malaysia — meaning goods that were previously imported into Malaysia and are now being re-exported without significant transformation. Re-exports from Free Trade Zones also require K2 declarations under the Free Trade Zone Act 1990.
What to Include in Your Customs Declaration Form K2 (Malaysia)
A complete Customs Declaration Form K2 in Malaysia must include the following essential elements.
Exporter and Agent Details: The full legal name, SSM registration number, and Customs Registration Number (CRN) of the exporting company, and the name and licence number of the Licensed Customs Agent under Section 90 of the Customs Act 1967 submitting the K2 declaration on the exporter's behalf. Direct exporters may submit their own K2 declarations using their CRN.
Shipment and Transport Details: The name and voyage number of the vessel (for sea freight) or flight number (for air freight), the expected date of export, the port or airport of export in Malaysia, and the port or airport of destination abroad. These details link the K2 declaration to the Bill of Lading or Air Waybill issued by the carrier.
Buyer and Destination Details: The full name and address of the foreign consignee (buyer) and the country of final destination. For strategic goods exported under a Strategic Trade Authorisation (STA) under the Strategic Trade Act 2010, the end-user details and end-use certificate (EUC) reference must be included.
Goods Description and HS Code: A precise description of each line item of goods exported, 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 applicable unit of measure, and the FOB (Free On Board) value in MYR. For palm oil and petroleum exports, the accurate quantity in metric tonnes and the gross FOB value are critical for export duty assessment.
Export Permit References: Reference numbers of all required export permits or licences obtained from licensing authorities — such as the MPOB palm oil export licence number, MTIB timber export licence number, Strategic Trade Authorisation (STA) number, or DOE scheduled waste export permit number — as applicable to the goods being exported.
Declaration and Authorisation: A declaration by the Licensed Customs Agent or exporter confirming the accuracy of all information, that all required export permits have been obtained, and that the goods comply with the Export (Controls and Prohibitions) Order 2023 and the Customs Act 1967.
Additional compliance elements for a Customs Declaration Form K2 (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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Forms Legal. (2026). Customs Declaration Form K2 (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/government/declarations/customs-declaration-k2-malaysia
"Customs Declaration Form K2 (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/government/declarations/customs-declaration-k2-malaysia.
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author = {{Forms Legal}},
title = {Customs Declaration Form K2 (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/government/declarations/customs-declaration-k2-malaysia}},
note = {Free legal document template. Based on Customs Act 1967 (Act 235)}
}Frequently Asked Questions
Export duty in Malaysia is payable on certain commodities as prescribed under the Customs Duties (Export) Order 2017. The major categories of goods subject to export duty declared on K2 forms include: (1) Crude palm oil (CPO) and palm kernel oil — variable rates based on the monthly average CPO reference price set by the Malaysia Palm Oil Board (MPOB), with a tiered rate structure that ranges from 0% when the reference price is below USD 2,250 per metric tonne to 8.5% when the reference price exceeds USD 2,500 per metric tonne; (2) Petroleum and petroleum products — subject to petroleum income tax under the Petroleum (Income Tax) Act 1967 and export duties under the Petroleum Mining Act 1966; (3) Logs, timber, and sawn timber — subject to state-level royalties and federal export duties as administered by the relevant state forestry authorities and MTIB under the Forest Act 1984; and (4) Certain minerals and ores. Most manufactured goods exported from Malaysia are not subject to export duty, making Malaysia's export duty regime relatively narrow compared to its import duty structure.
Malaysia External Trade Development Corporation (MATRADE) — established under the Malaysia External Trade Development Corporation Act 1992 — is the national export promotion agency of Malaysia, under the Ministry of Investment, Trade and Industry (MITI). MATRADE's role in export declarations includes: (1) issuing Certificates of Origin (CO) for Malaysian goods exported under preferential trade schemes, including under the Generalised System of Preferences (GSP) granted by importing countries such as the European Union, the United States (where Malaysia has GSP benefits for certain product categories), and Japan; (2) issuing Form A Certificates of Origin for GSP purposes; (3) accrediting Malaysian exporters for access to MATRADE's market intelligence, trade missions, and export promotion programmes; and (4) administering the Approved Trader status (ATS) programme in cooperation with JKDM under Malaysia's authorised economic operator (AEO) framework. MATRADE does not issue the K2 customs export declaration itself — that remains the function of JKDM and Licensed Customs Agents — but CO documents issued by MATRADE are typically attached to K2 declarations when claiming preferential tariff treatment in the destination country.
MyTRADELINK (mytradelink.gov.my) is Malaysia's National Single Window (NSW) for trade facilitation, operated by the national NSW consortium and overseen by JKDM and the Malaysia Digital Economy Corporation (MDEC). For K2 export declarations, the MyTRADELINK portal allows Licensed Customs Agents and registered exporters to: (1) submit electronic K2 export declarations in the prescribed format, with all required goods and shipment details; (2) attach electronic copies of supporting documents including commercial invoices, packing lists, and export permits; (3) receive real-time status updates on the declaration processing — green channel (auto-approved), yellow channel (documentary check required), or red channel (physical examination required); (4) pay any applicable export duties online through the FPX payment gateway; and (5) receive the Electronic Export Permit (EEP) or Customs Clearance Order (Surat Kebenaran Mengeluarkan Barang) electronically, which is transmitted to the port authority for cargo release. The portal integrates with 35 Malaysian government agencies, enabling one-stop electronic processing of all export permits from agencies such as MPOB, MTIB, DVS, NPRA, and the Strategic Trade Controller.
Making a false or inaccurate declaration on a K2 customs export form in Malaysia is a criminal offence under Section 133 of the Customs Act 1967. The penalty upon conviction is a fine not less than 10 times the value of the goods or RM 50,000, whichever is the greater, or imprisonment not exceeding 3 years or both. In addition, the goods or their proceeds may be forfeited under Section 128 of the Customs Act 1967. For understatement of export value to avoid export duty on dutiable exports such as palm oil, the penalty includes recovery of the outstanding export duty plus a penalty surcharge. For exports of controlled goods without the required export permit — such as exporting timber without an MTIB licence or exporting strategic goods without a Strategic Trade Authorisation — the penalty under Section 135 of the Customs Act 1967 includes fines not less than 10 times the goods' value or RM 50,000 (whichever is greater) or imprisonment up to 5 years or both, with the goods subject to forfeiture. JKDM's Post Clearance Audit (PCA) unit selects K2 declarations for retrospective verification based on risk profiling, and discrepancies found during audits may result in criminal prosecution.
A Customs Declaration Form K2 (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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