For low value goods that are declared under the electronic Pre-Alert Manifest (e-PAM) system, what should be input under “Reference Number of Customs Form No. 1, 9, etc.” field?
Further to harmonisation with RMCD, IRBM provides a concession allowing taxpayers to not include the e-PAM reference number under the “Reference Number of Customs Form No. 1, 9, etc.” field and exclude such field when issuing self-billed e-Invoice.
The following example is provided for ease of understanding.
Malaysian Buyers purchased goods from Foreign Supplier. A consolidator, who is responsible for the delivery of the goods to the Malaysian Buyers, will obtain RMCD’s clearance on the said goods purchased by the Malaysian Buyers in a single declaration.
In this regard, the Malaysian Buyers are required to issue self-billed e-Invoice to the to the Foreign Supplier upon receipt of Foreign Supplier’s invoice to record its purchase. The “Reference Number of Customs Form No.1, 9, etc.” field is optional when issuing self-billed e-Invoices.
对于通过 e-PAM（电子预申报清单）申报的低价值货物，应如何填写海关表格编号？
在此情况下，马来西亚内陆税收局（IRBM）已与皇家关税局（RMCD）协调，并提供宽免（concession）：
➡ 纳税人无需填写 e-PAM 参考编号于
**“Reference Number of Customs Form No. 1, 9, etc.”**栏位
➡ 亦可完全不填写该栏位
📌 实务说明
对于通过 e-PAM 系统申报的低价值货物：
- 该栏位 → ❌ 无需填写
- e-PAM reference → ❌ 不需要输入
📌 示例说明（简化）
- 马来西亚买方向外国供应商采购货物
- 由**集运商（consolidator）**统一向 RMCD 申报清关
- 多个买家的货物 → 单一报关处理
➡ 在此情况下：
- 买方仍需向外国供应商开具
✅ self-billed e-Invoice（用于记录采购）
- 但：
❌ 无需填写 Customs Form Reference
📌 关键点：
e-PAM 属于特殊清关机制 → IRBM 已给予简化处理
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Posted by DSA Corporate Secretarial Services Sdn Bhd on 2 Apr 26
Malaysia
