the role of customs department

8/4/2019 The Role of Customs Department

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PREPARED FOR:MADAM KU NARAINI BINTI CHE KU YUSOF

PREPARED BY :MOHD ZU SYIMALAIEN BIN OTHMAN 025223KU AHMAD AZREZAL BIN KU OMAR 025658

AMIRUL ARIFIN BIN AHMAD 025682

MASTURA AYU BINTI MOHD RUSLI 025607SALMIAH BINTI ABD KADIR 025171NURUL ANISAH BINTI MOHAMMAD 024982


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VISION

Making Malaysian Customs services world class in 2015

MISSION

Spurring economic growth,

preserving national security and well-being of the people

through revenue collection services, facilitation of trade and

industrialization,

and ensuring adherence to the laws through efficient and

effective means


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The functions of Enforcement Division are as follows:

Carry out intelligence operations on smuggling activities to

increase enforcement against smuggling and irregularities.

Carry out operations to eradicate smuggling in an integrated

and coordinated manner through land and sea patrols, road

blocks and inspection of suspected premises and outlets.

Carry out operations against targets or smuggling black areas

to wipe out syndicate through raids, searches, operations and

propaganda.

Manage the storage and disposal of seized goods efficiently.


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Functions Of Compliance Management Division

To conduct systematic, efficient and effective audits on

licensees / importers

To ensure that taxes are collected properly and accurately to

avoid loss of revenue.

To monitor and coordinate the audit activities in the states and

evaluate the effectiveness of the audit programs.

To review and evaluate the implementation of audit

procedures for the purpose of improvement.

To analyze the results of audits to determine the cause of non-

compliance of the laws and regulations.


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Suggest and draft internal tax policy for considerationof Minister of Finance.

To consider issues and queries, facilities

implementation, exemption and refund relating tointernal tax.

Analysis and manage data and set target for internaltax revenue collection.

Process applications and supervise bunkeringactivities.


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Providing advice on the valuation and classification ofgoods.

Updating the laws, regulations and orders

administered by the Department. Monitoring revenues and arrears are accurately

accounted for.

Processing appeals on drawback and refunds.

Processing subsidies of petroleum products. Assessing and targeting high risk consignment at entry

points.


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To conduct criminal trial, appeal and revision in courtsin the whole Malaysia.

To conduct civil trial, appeal and judicial review in

courts in the whole Malaysia. To study and review the investigation papers

forwarded to this Division for order, advice andconsent to prosecute.

To give lectures to the Customs officers with regards toCustoms law and for Competency Level Assessmentcourses.


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Coordinate and Organize high-level meeting of theDepartment, the audit criticisms and recommendations ofpotential new taxes.

Strengthen programs for religious services and spiritual

development of Syariah laws. Improving service delivery through the Customs

Department, studies and research and coordination ofquality, innovation and productivity.

Coordinate the development efforts of the CustomsDepartment to implement organizational changes andmodernization in line with government policy and publicservice.


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To manage all disciplinary actions carried out onDepartments personnel.

To manage and ensure all property and assets of theDepartment are maintained according to setprocedures.

To manage the implementation of the DepartmentsICT strategies and policies.

To manage the financial accounting system of theDepartment in relation to all payments and receipts.


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To implement policies related to industries, import,export and border control established by thedepartment and the government.

To provide cooperation and facilitation to other

government agencies. To study and review policy and/or procedure

concerned for enhancement and simplification toensure predictability in its implementation.

To establish procedure related to industries, import,export and border control which is inline with thestipulated policies of the department and thegovernment.


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Norm or patterns in the nature and application ofcustoms control and services over Malaysiasintraregional, intra-coastal and international trade.These are:

Application of the bottle-neck concept so as to beable to contain and direct trading activities toprescribed points along its coastlines or prescribedareas in its territories


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First Schedule to Customs Regulations 1977.

prescribing legal landing places for those ports or

entry-point , what is physically determining the land(including water) boundaries within which the

operation landing or loading goods for import orexport, as the case may be are legally permitted.

First Schedule to Customs Regulations, 1977

customs offices, facilities and logistics are instituted

at such ports or entry-point to administer customsprocedures to effect the release of goods fromcustoms control.


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First Schedule to Customs Regulations, 1977

the working days and business hours of Customs officesin such ports or Customs stations(including extended

working hours) during which to transact Customsrelease, as well as the hours permitted to effect

clearance of goods properly release by the properofficer of Customs from such ports or custom stations.


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Regulations 3 and 4, Customs Regulation, 1977

Goods landed or before loading are subject to

warehousing procedure on first arrival or landing.

Sections 63 to 66, Customs Act,1967

With few exceptions, normally Customs do not exercisephysical control over the goods, but legitimize controlby way of legal fiction so that no goods can be removed

from these places unless with the proper permissionfrom the proper officer of Customs .


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Section 2(2) and 23, Customs Act, 1967

The appropriate document and Customs goodsdeclaration which have to be properly completed andsubmitted to Customs in due time to effect Customs

release .

Section 52 to 62,78 to 87, Customs Act,1967The goods are subject to physical examination ordocumentary examination, as and when deemednecessary, to determine the accuracy of the goods

declaration in respect of description, quantity, tariff,classification, valuation and the like.


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Section 13 and 31,Customs Act, 1967

Payment of Customs duties, where applicable orobtaining Customs release so that the goods can finally

be cleared from Customs control or for anotherCustoms procedure.

Section 23, Customs Act, 1967

A comparative study of some other countries Customs

law astonishingly would uncover certain similarities.


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the role of customs department

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