03/22 关于消费税/GST

马来西亚行消费税将在2015年4月1日生效, 到今天为止海关也无法给出明确的答复，也就是说提供了有几种处理方式，这个问题目前应该没有一个正式的答案。所以我们会按以下方案处理。

申报方面，仓库人员将代为申报货物的价值，以往常的操作模式。如果遇到海关认为需要付税或申报价值偏低，将会依据海关估计货物的价值及征收。所有的税或费用客户需要自行承担。

总结，4月后才到达海关的包裹都有（可能有些）需要缴付消费税/GST.

所有的税或费用是由顾客自己承担的.有了正式的处理方式，我们会做相对的调整。

Statement from GST about importation:

15. If the importation is done by post, the addressee or his agent shall make the declaration of the goods imported on demand by the proper officer of customs in the prescribed form.

16. GST on imported goods will be collected together with other customs duties, if any, at the point of entry. The tax and duties, if any, shall be paid to Customs within 14 days of such declaration before the goods are released from customs control

Statement from GST about e-commerce.

19. The formal rule is that the place of supply of the goods is the place where the delivery of goods begins. If this location is in Malaysia, then GST will be payable for supply purchased in Malaysia. If goods purchased (imported) from outside of Malaysia, then GST is payable upon importation.