CUSTOMS DEPARTMENT

LICENSED MANUFACTURING WAREHOUSE (LMW LICENSE)

Licensed Manufacturing Warehouse (LMW) is a warehouse license under the provision of section 65/65A of the Customs Act 1967 Malaysia. This license gives customs duty exemption for all raw materials/components, machineries and equipment used directly in its manufacturing process of approved finished goods that’s ready for export. With this license, LMW licensees are able to import duty-free raw materials, equipment and spare parts which are subjected to a given limit by their tariff codes. This license are only valid for a year from the date of issue on the license which can be renewed.

REQUIREMENTS

    • Manufacturers that are exporting more than 80% of the total value of finished goods.
    • Manufacturers who own a Manufacturing License under the Industrial Co-ordination Act 1975 (ICA) or an exemption letter issued by Malaysian Investment Development Authority (MIDA)
    • Manufacturing conforms to the manufacturing interpretation of Section 2 (1), Customs Act 1967
  • BENEFITS

OTHER APPLIED EXEMPTIONS

    • TREASURY EXEMPTION SECTION 14(2)
    • APPLICATION FOR EXCISE DUTY CREDIT & DRAWBACK
    • SST EXEMPTION

PENGESAHAN HSCODE

    • ADDITION OF RAW MATERIALS AND PART

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