What used to be a tedious manual way of filing a review application for many traders has now finally shifted online.
The Royal Malaysian Customs Department (“Customs”) has introduced an e-review platform to facilitate requests by traders to review a customs decision. A request can be filed electronically within thirty (30) days from the date of a customs decision. The e-review system can be used for customs decisions made under the following Acts:
• Customs Act 1967;
• Excise Act 1976;
• Sales Tax Act 2018; and
• Relief Levy Act 2019
The system has been in use since March 2021. If the applicant is a company, the person submitting the application must be an authorized employee of the company. What's interesting here is that an appointed tax agent, consultant or lawyer cannot act on behalf of the applicant in submitting the application. Notwithstanding, it is advisable to seek counsel in drafting the request, to ensure that a well-reasoned and structured rationale supports the application.
This process is not available if an appeal has already been made to the Customs Tribunal or Court.
We feel that the e-review platform will improve transparency in the process and ultimately facilitate traders to seek appeals in a more streamlined process.