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ROYAL MALAYSIAN CUSTOMS

GUIDE ON FREE INDUSTRIAL ZONE AND LICENSED MANUFACTURING WAREHOUSE ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON FIZ AND LMW Draft as at 5 January 2014 i Copyright Reserved 2014 ROYAL MALAYSIAN CUSTOMS Department. CONTENTS INTRODUCTION .. 1 Overview of Goods and Services Tax (GST) .. 1 GENERAL OPERATIONS OF FREE INDUSTRIAL ZONE AND LICENSED MANUFACTURING WAREHOUSE .. 1 GST TREATMENT FOR THE INDUSTRY .. 2 GST implication on goods acquired by a person operating in a FIZ or having LMW status.. 2 GST implication on goods supplied from a person operating in a FIZ or having LMW status.

guide on free industrial zone and licensed manufacturing warehouse royal malaysian customs goods and services tax

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