Goods imported on a temporary basis with a view to subsequent re-export are allowed to be delivered on importation without payment of duty
However, it is subject to payment of a depositequivalent to not less than the amount of duty payable if the goods were imported for home use or security being given to the satisfaction of the director general for the payment of such duty.
Such deposit or security would be refunded or discharged if the goods are re-exported within three months from the date of importation or within a further period as approved by the director-general.
Application for temporary importation should be forwarded to the state customs director at the station import.
Approval for temporary importation is given for a three month period and extension for temporally importation will be allowed only certain circumstances and this is to be submitted to the station that has granted the approval earlier.
Good of Malaysian origin for temporary export are allowed under certain conditions as specified under the Customs Duties (Exemption) Order 1988.
Goods that are allowed must be for the purpose of exhibition, research and propaganda only.
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