How to Manage Customs Audit and Investigation (including Post Importation Audit)

    HRD Corp Programme Number : 1000150975

INTRODUCTION

Customs Audit and Post Importation Audit  is a systematic examination of all the relevant records kept by businesses to establish accuracy and compliance with existing Customs Laws and Regulations.

This "HOW TO MANAGE CUSTOMS AUDIT AND INVESTIGATION (including Post Importation Audit) programme will enable participants to get an insight into the various types of  Customs Audits conducted by the Enforcement and Compliance Unit of the Royal Malaysian Customs Department (RMCD) in Malaysia on LMW, Duty Exemption, Refund, Drawback, Classification, Valuation, Certificate of Origin and others thereby minimising risk and avoid potential tax liabilities.  Participants will gain a comprehensive understanding of the various concepts and the types of audits conducted by RMCD and thus equip themselves with an adequate knowledge and understanding of the potential areas of audit, the pitfalls to avoid and consequences of non-compliance.

The programme will also include methods and ways to handle a Customs Investigation that may arise. It will also contain the common offences and penalties under the relevant customs legislation and Appeal Procedures.

Download Brochure and Registration form from HERE

Training Date :
8th - 9th August 2024 (Dorsett Grand Subang, Subang Jaya, Selangor, Malaysia)

LEARNING OBJECTIVE 

At the end of this "How to manage Customs Audit and Investigation (including Post Importation. Audit)" training, participants will be able to

  • Obtain sound knowledge of customs laws and regulations
  • Understand the scope of Post Importation Audit
  • Understand the types of audits and investigation under the various Customs Legislations
  • Avoid pitfalls during the conduct of the audit and investigation and the possible areas that RMCD will focus
  • Minimise potential tax liability that may arise during an audit and how to conduct oneself during an audit
  • Handle a Customs audit or investigation with confidence
  • Have an insight of the audit compliance requirements under the SST tax regime
  • Know the manner of maintaining records accounts and documents to bolster the case in the event of an audit

WHO SHOULD ATTEND

This course is suitable for

  • CEOs
  • Managing Directors
  • General Managers
  • Logistics/ Shipping/ Purchasing/ Export/ Import Managers and Executives
  • Business Development Managers and Executives
  • Finance Managers
  • Accountants
  • Those dealing with RMCD

Find out the secrets of how Customs doing their audit and investigation

METHODOLODY

A combination of expert input, Power Points Presentations, interactive group discussions and Case Studies

COURSE CONTENTS

Module 1 : Customs Organisation and Structure

Module 2 : Tax Audit Framework 

  • Introduction
  • What is an Audit
  • Why Audit is necessary
  • Laws relating to compliance Audit
  • Who can be audited
  • Audit Type & Venue
  • Visit to premises
  • Examination of Records
  • Scope of Audit
  • Right / Responsibilities of Auditee
  • Audit Coverage
  • Audit Findings
  • Confidentiality
  • Appeals
  • Complaints

Module 3 : Overview of Post Importation Audit

  • Compliance requirement of the following ;
    • Tariff Classification
    • Valuation of Goods under WTO
    • Accuracy of Duty Calculation
    • Currency Exchange Rate
    • Prohibitions and requirements of Import Permit and Import License
    • Duty Exemption / Fcailities
    • Preferential Duty / Certificate of Origin

Module 4 : Classification of Goods                                                                

  • The Harmonised System (HS)
  • General Interpretative Rules (GIR)
  • Application of Customs Rulings and Advance Rulings
  • Problems associated with Classification and remedies involved

Module 5 : Valuation of Goods

  • WTO Valuation Agreement
  • Methods of Valuation
  • Customs (Rules of Valuation) Regulations 2018
  • Sales Tax (Rules of Valuation) Regulations 2018
  • Identifying Valuation problems

Module 6 : Licensed Manufacturing Warehouse

  • Concepts and Procedures
  • Documentation (K1, K2, K9, GPB1, GPB2)
  • Release to Domestic Market & Payment of Duty / ATIGA Duty Rate
  • Accounting for losses due to fire, floods & theft
  • Procedures as to Destructions of Scrap & Wastages
  • Compliance with LMW conditions
  • SST implications on Designated Areas (DA) and Special Areas (SA)

Module 7 : MIDA Exemption / Treasury Exemption                                  

  • Legal Provision - Sec. 14(2) Customs Act 1967
  • Application for Treasury Exemption
    • Self Declaration System for Machinery / equipment
    • Application for Raw Materials & Components
  • Conditions to be complied under Item 112 Customs Duties Exemption Order 2017
  • Procedures & Documentation
  • Areas of Audit Focus

Module 8 : Refund and Drawback

  • Understanding Refund and Drawback
  • Application for Refund and Drawback (Documentation)
  • Compliance with Refund and Drawback conditions
  • Common mistakes in applying for Refund and Drawback

Module 9 : Compliance with Import / Export Prohibition Orders 

  • Customs (Prohibition of Import) Order 2023
  • Customs (Prohibition of Export) Order 2023
  • Compliance with Prohibition Orders

Module 10 : Compliance with Claims For Preferential Tariff

  • Various Free Trade Agreements / Certificate of Origin
    • Bilateral Agreement
    • Regional Agreement
  • Customs Audit Claim for Preferential Tariff
  • Preferential Certificate of Origin
  • Self Declaration
  • Self Certification
  • Minor Discrepancies - Remedies

Module 11 : Offences and Penalties Under Customs Act

Module 12 : Review and Appeal Process

  • Procedures & Requirements
  • Appeal to Director-General
  • Appeal to Customs Appeal Tribunal
  • Appeal to Minister of Finance
  • Appeal to High Court / Judicial Review

Module 13 : Sales Tax and Miscellaneous Audit Areas

Download the programme outline in pdf from HERE

FACILITATOR
P.NADARAJA
LLB (Hons) Lond., CLP (Malaya), ACIS (UK), ACTIM

Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs having served in various units and his key areas of focus includes customs administration, import and export procedures, classification, valuation, licensing and compliance matters. He posses an in depth knowledge of various customs legislation including Customs Act, Sales Tax Act, Service Tax Act, Excise Act and other subsidiary legislation. He has vast experience in Customs matters and has been a guest lecturer at the Royal Malaysian Customs Academy in Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.

In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.

He is now involved in legal practice and at the same time is actively involved in conducting seminars and workshops on customs matters. He has also conducted in house training for various companies including statutory bodies and has advised and consulted upon by companies on issues such as customs and sales tax valuation, classification, service tax matters, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007.

He is also an Associate of the Malaysia Institute of Chartered Secretaries & Administrators and Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs litigation and rendering of consultancy & advisory services on Customs matters.

Comments from some participants :

 

"Mr. Nadaraja is a good trainer with vast of Customs Knowledge" - Encik Mazhar Bin Rafie, Manager, Nasim Sdn. Bhd.

 

 

 

 

 

"Easy and Clear Explanation from the trainer" - Cik Siti Radhiah Binti Mohd Radzi, Assistant Manager - Accounts, Naza Italia Sdn. Bhd.

 

 

Course Fees & Registration
FEE PAYABLE PER PARTICIPANT :

Normal Price                                          : RM2,288

Early Bird (15 days before event)       : RM2,089

Group Fee (>2 participants)                : RM1,888

Fee includes course materials, lunch, 2 tea breaks per day and Certificate of Attendance (upon completion of the training).

Download our Registration form Here and sent it to us by

Email : sales@wanfahprosper.com

WhatsApp : +60162634929

CANCELLATION / TRANSFER

Upon registering, participant(s) are considered successfully enrolled in the event.  Written cancellations / transfer notice received :

  • More than ten (10) working days before the event, a refund (less administrative charge of 15%) will be made.
  • Ten (10) working days or less before the event, no refund will be made.
  • For no show on the day of the event, full payment is required. If you cannot attend the event, you can nominate a substitute at any time without payment of an administration fee.
  • A full (100%) refund may be granted if the course is cancelled by Wanfah Prosper PLT (WFP). WFP reserves the right to postpone or cancel the event and / or change facilitator at any time should circumstances beyond its control arises. WFP also reserve the right to make alternative arrangements without prior notice should it be necessary to do so.

Payment

Please make cheque payable / direct credit to :WANFAH PROSPER PLT

Accounts Number : 3812930508

Bank : Public Islamic Bank Berhad

DATA PROTECTION

Personal Data is gathered in accordance with the Personal Data Protection Act 2010 (Act 709)