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class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Early_history_of_tax_administration"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Early history of tax administration</span> </div> </a> <ul id="toc-Early_history_of_tax_administration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_administration_in_The_Straits_Settlements_and_Federated_Malay_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_administration_in_The_Straits_Settlements_and_Federated_Malay_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Tax administration in The Straits Settlements and Federated Malay States</span> </div> </a> <ul id="toc-Tax_administration_in_The_Straits_Settlements_and_Federated_Malay_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taxation_systems_in_The_Federated_Malay_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxation_systems_in_The_Federated_Malay_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Taxation systems in The Federated Malay States</span> </div> </a> <ul id="toc-Taxation_systems_in_The_Federated_Malay_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_Establishment_of_Customs_Union_in_the_Malay_Peninsula" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_Establishment_of_Customs_Union_in_the_Malay_Peninsula"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>The Establishment of Customs Union in the Malay Peninsula</span> </div> </a> <ul id="toc-The_Establishment_of_Customs_Union_in_the_Malay_Peninsula-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_Establishment_of_the_Customs_And_Excise_Department_of_the_Federation_of_Malaya" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_Establishment_of_the_Customs_And_Excise_Department_of_the_Federation_of_Malaya"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.5</span> <span>The Establishment of the Customs And Excise Department of the Federation of Malaya</span> </div> </a> <ul id="toc-The_Establishment_of_the_Customs_And_Excise_Department_of_the_Federation_of_Malaya-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Development,_Progression_of_Royal_Malaysian_Customs_and_Excise_Department" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Development,_Progression_of_Royal_Malaysian_Customs_and_Excise_Department"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.6</span> <span>Development, Progression of Royal Malaysian Customs and Excise Department</span> </div> </a> <ul id="toc-Development,_Progression_of_Royal_Malaysian_Customs_and_Excise_Department-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Organisation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Organisation"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Organisation</span> </div> </a> <button aria-controls="toc-Organisation-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Organisation subsection</span> </button> <ul id="toc-Organisation-sublist" class="vector-toc-list"> <li id="toc-Enforcement_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Enforcement_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Enforcement Division</span> </div> </a> <ul id="toc-Enforcement_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Compliance_Management_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Compliance_Management_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Compliance Management Division</span> </div> </a> <ul id="toc-Compliance_Management_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Customs_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Customs Division</span> </div> </a> <ul id="toc-Customs_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Internal_Tax_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Internal_Tax_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.4</span> <span>Internal Tax Division</span> </div> </a> <ul id="toc-Internal_Tax_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Technical_Services_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Technical_Services_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.5</span> <span>Technical Services Division</span> </div> </a> <ul id="toc-Technical_Services_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Management_Services_and_Human_Resources_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Management_Services_and_Human_Resources_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.6</span> <span>Management Services and Human Resources Division</span> </div> </a> <ul id="toc-Management_Services_and_Human_Resources_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_Planning_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_Planning_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.7</span> <span>Corporate Planning Division</span> </div> </a> <ul id="toc-Corporate_Planning_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Legal_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Legal_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.8</span> <span>Legal Division</span> </div> </a> <ul id="toc-Legal_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Information_Technology_Division" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Information_Technology_Division"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.9</span> <span>Information Technology Division</span> </div> </a> <ul id="toc-Information_Technology_Division-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Integrity_Branch" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Integrity_Branch"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.10</span> <span>Integrity Branch</span> </div> </a> <ul id="toc-Integrity_Branch-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Akademi_Kastam_Diraja_Malaysia_(AKMAL)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Akademi_Kastam_Diraja_Malaysia_(AKMAL)"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.11</span> <span>Akademi Kastam Diraja Malaysia (AKMAL)</span> </div> </a> <ul id="toc-Akademi_Kastam_Diraja_Malaysia_(AKMAL)-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Royal_Malaysia_Customs_Firearms" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Royal_Malaysia_Customs_Firearms"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Royal Malaysia Customs Firearms</span> </div> </a> <ul id="toc-Royal_Malaysia_Customs_Firearms-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Marine_Customs_Boat/Ship" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Marine_Customs_Boat/Ship"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Marine Customs Boat/Ship</span> </div> </a> <ul id="toc-Marine_Customs_Boat/Ship-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_Operational_Battle_Force_Response_Assault_(COBRA)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs_Operational_Battle_Force_Response_Assault_(COBRA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Customs Operational Battle Force Response Assault (COBRA)</span> </div> </a> <ul id="toc-Customs_Operational_Battle_Force_Response_Assault_(COBRA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_Contraband_Enforcement_Team_(CCET)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs_Contraband_Enforcement_Team_(CCET)"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Customs Contraband Enforcement Team (CCET)</span> </div> </a> <ul id="toc-Customs_Contraband_Enforcement_Team_(CCET)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Smuggling_Investigation_Unit" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Smuggling_Investigation_Unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Smuggling Investigation Unit</span> </div> </a> <ul id="toc-Smuggling_Investigation_Unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fraud_Document_Investigation_Unit" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Fraud_Document_Investigation_Unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Fraud Document Investigation Unit</span> </div> </a> <ul id="toc-Fraud_Document_Investigation_Unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Money_Laundering_Investigation_Unit" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Money_Laundering_Investigation_Unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>Money Laundering Investigation Unit</span> </div> </a> <ul id="toc-Money_Laundering_Investigation_Unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Internal_Investigation_Unit_(USD)_/_Special_Investigation_Branch_(CSK)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Internal_Investigation_Unit_(USD)_/_Special_Investigation_Branch_(CSK)"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>Internal Investigation Unit (USD) / Special Investigation Branch (CSK)</span> </div> </a> <ul id="toc-Internal_Investigation_Unit_(USD)_/_Special_Investigation_Branch_(CSK)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-X-ray_Scanning_Machine_Unit_(Scanner)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#X-ray_Scanning_Machine_Unit_(Scanner)"> <div class="vector-toc-text"> <span class="vector-toc-numb">14</span> <span>X-ray Scanning Machine Unit (Scanner)</span> </div> </a> <ul id="toc-X-ray_Scanning_Machine_Unit_(Scanner)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_Narcotics_K9_Dog_Training_&_Control_Unit" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs_Narcotics_K9_Dog_Training_&_Control_Unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">15</span> <span>Customs Narcotics K9 Dog Training & Control Unit</span> </div> </a> <ul id="toc-Customs_Narcotics_K9_Dog_Training_&_Control_Unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Customs_Marine_Unit" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Customs_Marine_Unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">16</span> <span>Customs Marine Unit</span> </div> </a> <ul id="toc-Customs_Marine_Unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">17</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">18</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div 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<div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Malaysian Government department</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki 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Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Royal+Malaysian+Customs+Department%22">"Royal Malaysian Customs Department"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Royal+Malaysian+Customs+Department%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Royal+Malaysian+Customs+Department%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Royal+Malaysian+Customs+Department%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Royal+Malaysian+Customs+Department%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Royal+Malaysian+Customs+Department%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">March 2021</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Law enforcement agency</div> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox"><tbody><tr><th colspan="2" class="infobox-above" style="background-color: #EFEFEF;">Royal Malaysian Customs Department<br /><span title="Malay (macrolanguage)-language text"><i lang="ms">Jabatan Kastam Diraja Malaysia</i></span> <br /> <style data-mw-deduplicate="TemplateStyles:r1227789315">.mw-parser-output .script-arabic{font-family:"Scheherazade New","SF Arabic",Amiri,"Noto Naskh Arabic","Droid Arabic Naskh","Noto Sans Arabic","Sakkal Majalla","Harmattan","Arabic Typesetting","Arabic Transparent","Times New Roman",Arial,Calibri,"Microsoft Sans Serif","Segoe UI",serif,sans-serif;font-weight:normal}</style><span class="script-arabic script-Arab" dir="rtl" style="font-size: 125%;">جابتن كستم دراج مليسيا</span>‎</th></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><a href="/wiki/File:Crest_of_the_Royal_Malaysian_Customs.svg" class="mw-file-description"><img alt="Crest of the Royal Malaysian Customs" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/15/Crest_of_the_Royal_Malaysian_Customs.svg/140px-Crest_of_the_Royal_Malaysian_Customs.svg.png" decoding="async" width="140" height="114" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/15/Crest_of_the_Royal_Malaysian_Customs.svg/210px-Crest_of_the_Royal_Malaysian_Customs.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/15/Crest_of_the_Royal_Malaysian_Customs.svg/280px-Crest_of_the_Royal_Malaysian_Customs.svg.png 2x" data-file-width="360" data-file-height="292" /></a></span><div class="infobox-caption">Crest of the Royal Malaysian Customs</div></td></tr><tr><th scope="row" class="infobox-label">Abbreviation</th><td class="infobox-data">RMC / <i>JKDM</i></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Agency overview</th></tr><tr><th scope="row" class="infobox-label">Formed</th><td class="infobox-data">1931</td></tr><tr><th scope="row" class="infobox-label">Preceding agencies</th><td class="infobox-data"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;">Customs Union</li><li style="text-indent: -1em; padding-left: 1em;">Straits Settlement Customs and Excise Department</li><li style="text-indent: -1em; padding-left: 1em;">Federated Malay States Customs and Excise Department</li><li style="text-indent: -1em; padding-left: 1em;">Royal Malaysian Customs and Excise</li><li style="text-indent: -1em; padding-left: 1em;">Royal Malaysian Customs and Excise Department</li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Jurisdictional structure</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Law_enforcement_agency#natlea" title="Law enforcement agency">National agency</a><br /><style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style><span class="nobold">(Operations jurisdiction)</span></th><td class="infobox-data"><a href="/wiki/Malaysia" title="Malaysia">Malaysia</a></td></tr><tr><th scope="row" class="infobox-label">Operations jurisdiction</th><td class="infobox-data"><a href="/wiki/Malaysia" title="Malaysia">Malaysia</a></td></tr><tr><th scope="row" class="infobox-label">Legal jurisdiction</th><td class="infobox-data">National</td></tr><tr><th scope="row" class="infobox-label">Governing body</th><td class="infobox-data"><a href="/wiki/Government_of_Malaysia" title="Government of Malaysia">Government of Malaysia</a></td></tr><tr><th scope="row" class="infobox-label">Specialist jurisdiction</th><td class="infobox-data"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;"><a href="/wiki/Customs" title="Customs">Customs</a>, <a href="/wiki/Excise" title="Excise">excise</a> and <a href="/wiki/Gaming_law" title="Gaming law">gambling</a>.</li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Operational structure</th></tr><tr><th scope="row" class="infobox-label">Headquarters</th><td class="infobox-data"><a href="/wiki/Putrajaya" title="Putrajaya">Putrajaya</a>, <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a></td></tr><tr><th scope="row" class="infobox-label">Elected officers responsible</th><td class="infobox-data"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;"><a href="/wiki/Anwar_Ibrahim" title="Anwar Ibrahim">Anwar Ibrahim</a>, <a href="/wiki/Minister_of_Finance_(Malaysia)" title="Minister of Finance (Malaysia)">Minister of Finance</a></li><li style="text-indent: -1em; padding-left: 1em;"><a href="/wiki/Ahmad_Maslan" title="Ahmad Maslan">Ahmad Maslan</a>, <a href="/wiki/Minister_of_Finance_(Malaysia)" title="Minister of Finance (Malaysia)">Deputy Minister of Finance I</a></li><li style="text-indent: -1em; padding-left: 1em;"><a href="/wiki/Steven_Sim" class="mw-redirect" title="Steven Sim">Steven Sim</a>, <a href="/wiki/Minister_of_Finance_(Malaysia)" title="Minister of Finance (Malaysia)">Deputy Minister of Finance II</a></li></ul></div></td></tr><tr><th scope="row" class="infobox-label">Agency executive</th><td class="infobox-data"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul><li style="text-indent: -1em; padding-left: 1em;"><a href="/w/index.php?title=Anis_Rizana_Zainudin&action=edit&redlink=1" class="new" title="Anis Rizana Zainudin (page does not exist)">Anis Rizana Zainudin</a><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>, Director-General of Customs</li></ul></div></td></tr><tr><th scope="row" class="infobox-label">Parent agency</th><td class="infobox-data"><a href="/wiki/Ministry_of_Finance_(Malaysia)" title="Ministry of Finance (Malaysia)">Ministry of Finance</a></td></tr><tr><th colspan="2" class="infobox-header" style="background-color: #EFEFEF;">Website</th></tr><tr><td colspan="2" class="infobox-full-data"><span class="url"><a rel="nofollow" class="external text" href="http://www.customs.gov.my/">www<wbr />.customs<wbr />.gov<wbr />.my</a></span></td></tr></tbody></table> <p>The <b>Royal Malaysian Customs Department</b> (<a href="/wiki/Abbreviation" title="Abbreviation">Abbr.</a>; <b>RMCD</b>; <a href="/wiki/Malay_language" title="Malay language">Malay</a>: <i lang="ms">Jabatan Kastam Diraja Malaysia</i> – <i>JKDM</i>; <a href="/wiki/Jawi_script" title="Jawi script">Jawi</a>: <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1227789315"><span class="script-arabic script-Arab" dir="rtl" style="font-size: 125%;">جابتن كستم دراج مليسيا</span>‎); is a government department body under the <a href="/wiki/Ministry_of_Finance_(Malaysia)" title="Ministry of Finance (Malaysia)"> Ministry of Finance</a>. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws. </p><p>RMCD facilitates trade by making sure that all imported and exported goods follow national and international rules. This involves inspecting and clearing goods at various entry and exit points, such as ports and airports. The department also works to prevent smuggling and other illegal activities through strict enforcement measures. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Structure">Structure</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=1" title="Edit section: Structure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Jabatan_Kastam_Diraja_Malaysia,_Kelana_Jaya_20231015_113618.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg/220px-Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg" decoding="async" width="220" height="147" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg/330px-Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg/440px-Jabatan_Kastam_Diraja_Malaysia%2C_Kelana_Jaya_20231015_113618.jpg 2x" data-file-width="3824" data-file-height="2549" /></a><figcaption>RMCD Kelana Jaya</figcaption></figure> <p>The top management of JKDM is led by the Director General of Customs (Turus III) and assisted by 3 deputies, namely, the Deputy Director General of Customs Enforcement/Compliance Division (Jusa A), the Deputy Director General of Customs Customs/Inland Tax Division (Jusa A) and the Deputy Chief Director of Customs Management Division (Jusa B). The Royal Malaysian Customs Department consists of several divisions, namely the Enforcement Division, the Inland Tax Division, the Compliance Division, the Customs Division, and the Technical Services Division. </p> <div class="mw-heading mw-heading2"><h2 id="Function_and_responsibility">Function and responsibility</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=2" title="Edit section: Function and responsibility"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Royal Malaysian Customs Department (RMCD) role is to: </p> <ul><li>Collect national revenue in the form of taxes and customs duties consisting of import duty, export duty, excise duty, sales tax, service tax, extraordinary profit levy, vehicle levy, departure levy, non-tax revenue, state revenue/trust money and tourism tax.</li> <li>Providing trade facilitation in the form of incentives and facilitation to the industrial and commercial sectors that aim to generate the national economy in line with the change in government policy that prioritizes the industrial sector has been prepared by RMCD.</li> <li>Enforce laws and regulations administered by RMCD.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Legislation">Legislation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=3" title="Edit section: Legislation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>JKDM has been allocated the authority to enforce the Acts/Regulations as below. The list of legal references is as follows: </p> <ul><li>Customs Act 1967 & Regulations</li> <li>Dangerous Drugs Act 1952</li> <li>Excise Act 1976 & Regulations</li> <li>Code of Criminal Procedure</li> <li>Arms Act 1960</li> <li>Prisons Act 1995</li> <li>Lockout Rules 1953</li> <li>Sales Tax Act 2018 & Regulations</li> <li>Service Tax Act 2018 & Regulations</li> <li>Anti-Money Laundering Act 2001 (AMLATFPUAA)</li> <li>Poisons Act 1952</li> <li>Free Zones Act 1990 & Regulations</li> <li>Law Reform (Abolition of Dark Samsu) Act 1976</li> <li>Goods and Services Tax Act 2014 & Regulations</li> <li>Tourism Tax Act 2017</li> <li>Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 (ATIPSOM)</li> <li>Strategic Trade Act 2010</li> <li>Prohibition on Imports 2017</li> <li>Prohibition On Exports 2017</li> <li>International Trade in Endangered Species Act 2008 (CITES)</li> <li>Wildlife Conservation Act 2010</li> <li>Merchant Shipping Ordinance 1952</li> <li>Countervailing Duty and Anti-Dumping Act 1993</li> <li>Protection Act 2006</li> <li>Passport Act 1966</li> <li>Immigration Act 1959/63</li> <li>Registration of Criminals and Undesirable Persons Act 1969</li> <li>Evidence Act 1950</li> <li>Witness Protection Act 2009</li> <li>Whistleblower Protection Act 2010</li> <li>Courts of Justice Act 1964</li> <li>Federal Constitution</li> <li>Other related subsidiary legislation</li></ul> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=4" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Early_history_of_tax_administration">Early history of tax administration</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=5" title="Edit section: Early history of tax administration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before any Western powers ever set foot in this land, a tax administration system had existed, that is during the heyday of the <a href="/wiki/Malacca_Sultanate" title="Malacca Sultanate">Malacca</a> and <a href="/wiki/Johor_Sultanate" title="Johor Sultanate">Johor</a>-<a href="/wiki/Riau_Sultanate" class="mw-redirect" title="Riau Sultanate">Riau</a> Sultanate. </p><p>In the era of the Malacca Sultanate, maritime and harbour laws existed along with matters pertaining to a tax structure involving the foreign and local merchants. During that period the tax collector and all tax-related matters were the responsibility of the Chief of the Exchequer (Penghulu Bendahari): </p><p>" ... the Chief of the Exchequer. (He) controlled all the revenue and Customs Officers and looked after the palace building and equipment". (R.J.W. Wilkinson "The Melaka Sultanate". JMBRAS VOL. XIII-Pt. 2, 1935, p. 31). </p><p>The portfolio in charge of tax collection was the harbour master (syahbandar). He was entrusted by the king with the power to enforce rules and Harbour Laws (Undang-Undang Pelabuhan). There were four harbour masters that used to handle traders from all over the world that harboured at the Malacca port: </p> <table class="wikitable"> <tbody><tr> <th>Harbour masters </th> <th>Handle traders from </th></tr> <tr> <td>Harbour Master 1 </td> <td> <ul><li>Gujerat</li></ul> </td></tr> <tr> <td>Harbour Master 2 </td> <td> <ul><li>China</li> <li>Champa</li> <li>Ryukyu Islands (From Japan onwards)</li></ul> </td></tr> <tr> <td>Harbour Master 3 </td> <td> <ul><li>Kalingga</li> <li>Pegu</li> <li>Bengal</li> <li>Persia (Arabs and European as well)</li></ul> </td></tr> <tr> <td>Harbour Master 4 </td> <td> <ul><li>Java</li> <li>Maluku</li> <li>Banda</li> <li>Kalimantan</li> <li>Borneo</li> <li>Pasai</li> <li>Philippines</li></ul> </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Tax_administration_in_The_Straits_Settlements_and_Federated_Malay_States">Tax administration in The Straits Settlements and Federated Malay States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=6" title="Edit section: Tax administration in The Straits Settlements and Federated Malay States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>With the establishment of the Straits Settlements (which consisted of Singapore, Penang, Malacca, Labuan and Dinding in Perak) in 1826, tax administration were supervised by a Governor and a Council directly answerable to the Governor General in Calcutta, India who was in turn controlled by the Board of Governors of the East India Company. </p><p>Even though the Straits Settlements had been established, a few tax structure and practices applied by the Malay chieftains were retained, for example the Tax Farming system. In this system, a lessee with the highest bid had the authority to collect tax. The lessee was given a license and was subject to specific rules. This facilitated the process of obtaining Excise Duty revenues. </p><p>To prevent smuggling, particularly opium, from 1861 onwards the number of police personnel were reinforced and new recruits swelled the ranks. </p><p>Even though a Customs and Excise Department had yet to exist, all customs activities were operated by a body called the Government Monopolies. This body was authorised to grant import license and process and sell certain goods such as opium, tobacco, arrack, cigarettes and matches. </p><p>At that time, excise duty were imposed on such goods as rice-wine (samsu), toddy and locally made opium whilst customs tax was imposed on opium imported from China, tobacco, cigarettes, liquor and fire crackers. </p><p>Government Monopolies, the body that controlled these customs and excise activities existed until 1937 whereby in that year the Straits Settlement Customs and Excise Department was officially launched as H.M. Customs and Excise. Following that, a Revenue Collection Branch and a Preventive Branch were set up to oversee customs and excise activities until 1937. </p><p>A station called the Coast Post was set up to place Customs Officers (at that time called Revenue Officers) who will collect tax and monitor commercial / trading activities. The Customs Department collaborated with the Harbour Master, Post Master and Immigration Department to ensure a smooth day-to-day operations. </p><p>In 1938 ship raiding were introduced to curb smuggling activities. </p><p>H.M. Customs and Excise continued until 1948 up to the extant of the Malayan Union era whereby the Federation of Malaya Customs and Excise Department were then established, covering the entire Malay Peninsula (except Singapore). </p> <div class="mw-heading mw-heading3"><h3 id="Taxation_systems_in_The_Federated_Malay_States">Taxation systems in The Federated Malay States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=7" title="Edit section: Taxation systems in The Federated Malay States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before British intervention in the Malay States and before the Resident System was introduced, there existed a tax administration in Pahang, Perak, Selangor and Negeri Sembilan managed by the Malay chieftains. At that time, the Malay States were divided into several provinces or districts with a chieftain authorised to collect tax over the people. Among the taxes imposed were: </p> <table class="wikitable"> <tbody><tr> <th>Commodity </th> <th>Taxes imposed </th></tr> <tr> <td>Rubber </td> <td>$1.00 per pikul </td></tr> <tr> <td>Animal skin </td> <td>$12.50 per pikul </td></tr> <tr> <td>Tin </td> <td>$4.00 per bahara </td></tr> <tr> <td>Rice </td> <td>$16.00 per koyan </td></tr> <tr> <td>Tobacco </td> <td>$2.00 per pikul </td></tr> <tr> <td>Opium </td> <td>$4.00 per pikul </td></tr> <tr> <td>Oil </td> <td>10% each type </td></tr></tbody></table> <p>(C.R.J. Wilkinson, Paper on Malay Subjects, O.U.P., London, 1971, p. 13) </p><p>The British had taken over tax collection from the local chieftains with the introduction of the Resident system from 1870 to 1880s. Before the formation of State Councils in the states governed by the Resident System, tax collection relied on the discretion of each Resident who is also the Sultan's Advisor. The State Council subsequently would determine all matters related to Customs tax in the states. Among the functions of the council were: </p><p>" ... Connection with the Government of the country influential natives and others with whom the Government may consult, regarding proposals for taxation, appointments, concessions, the institution or abolition of laws and other matters ...;" </p><p>Among the new taxes were: </p><p>Tin mines lease system with an export tax of $15.00 per bahara and 1/10 for other metals. Farming revenue -2.5% tax. Tax on imported opium. Systematic tax administration activities in the Malay States led to the establishment of the Customs Department. Customs stations were situated at river estuaries and state borders and were in charge of collecting duties on agricultural products, mining, alcoholic beverages, opium and gambier. The management system of the Customs Department varied from state to state. </p><p>The management of the department and tax collection were carried out by the clerks in the District Office and State Treasury Office; therefore the Customs Department did not fully manage customs and excise duty. For example, in Telok Anson, Taiping and Kuala Lumpur, tax were collected by the Government Treasurer, whilst at the ports, river estuaries as well as the borders of Perak, Selangor and Negeri Sembilan, tax collection were done by Customs Clerks who were directly responsible to the District Officers in those areas. In Selangor import tax on opium were collected by the Chinese People Affairs Protection Officers. </p><p>Customs Union in the Malay States had not existed then. This led to complication in enforcing tariff on goods and differing tax rate in the different states. As a consequence there was a need to form a federation between the Malay States and this basically had been approved by the British Foreign Secretary and Straits Settlements Governor. </p><p>With the formation of the Federated Malay States, there were efforts to integrate Customs matters between states. As an outcome, in 1904, a new legislation called the Goods Revenue Enactment Number II was enacted, with the purpose of controlling all Import tax revenue on alcoholic beverages. Under this legislation, the retailer was given a special license to import alcoholic beverages with a fixed rent payment. </p><p>On 1 January 1907, a new post of Inspector of Trade and Customs was created. On the same date, a legislation called The Customs Regulations Enactment was introduced with the approval of all four States Legislative Board. In 1908 the title of Inspector of Trade and Customs had been changed to Commissioner of Trade and Customs. </p><p>With the existence of this enactment, import and export tax schedules became uniform in the Federated Malay States. A complete integration occurred in 1920 with the establishment of one uniform Customs enactment for the Federated Malay States. </p><p>With this integration, Customs stations at the borders were abolished and no tax was imposed if the goods brought from a state to another were from the union. To collect export duty on goods that were brought out by trains, tax collecting stations were established in Singapore in 1918, Prai (1919) and Malacca (1922). The stations were also tasked with collecting duties on imported goods. </p><p>The establishment of the Customs Union in the Federated Malay States had harmonised all Customs regulations between the states. In fact, all Customs offices under the Trade Commissioner and Customs Department were responsible directly to the Chief Secretary of the Federated Malay States. </p><p>In 1938, the title Commissioner of Trade and Customs was changed to Comptroller of Customs. </p> <div class="mw-heading mw-heading3"><h3 id="The_Establishment_of_Customs_Union_in_the_Malay_Peninsula">The Establishment of Customs Union in the Malay Peninsula</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=8" title="Edit section: The Establishment of Customs Union in the Malay Peninsula"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 1931 during the Federated Malay States Rulers Conference or Durbar in Sri Menanti, Negeri Sembilan, the British High Commissioner, Sir Cecil Clementi proposed an expansion of the union. The proposition was based on the annual increase of import tax. </p><p>Until the year 1932, Customs Tariff had already encompassed a majority of goods and preferential duty had to be created for goods coming from the British empire. The heavy reliance on import duty as a source of revenue for the Federated Malay States led Sir Cecil to opine: </p><p>"Like the rest of the British Empire, the Malay States had become increasingly dependent on Customs import duties as their main source of revenue, and it was on this score that he strongly recommended the creation of a customs union embracing the whole of the Malay peninsula if trade is not to be intolerably cramped, and the interdependence of one territory upon another in matter of commerce ".(C.R. Emerson, Malaysia a study in Direct and Indirect Role, Out 1979, p. 190). </p><p>Henceforth he suggested an establishment of a Customs Union for the whole of the Malay Peninsula. This was so that the tariff growth in the Federated Malay States would not disturb the smooth trade transactions in the states. </p><p>However, the Customs Union for the Malay Peninsula could only be established in 1946, that is with the formation of the Malayan Union in April 1946, and the department was given the name Customs and Excise of Malayan Union. Nevertheless, with the dissolution of the Malayan Union in 1948, this department was reorganised. The Customs Department then did not consist only of those under the Federated Malay States but it also included those under the administration of the Non-Federated Malay States and the Straits Settlements. </p> <div class="mw-heading mw-heading3"><h3 id="The_Establishment_of_the_Customs_And_Excise_Department_of_the_Federation_of_Malaya">The Establishment of the Customs And Excise Department of the Federation of Malaya</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=9" title="Edit section: The Establishment of the Customs And Excise Department of the Federation of Malaya"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/63/Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg/220px-Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg" decoding="async" width="220" height="147" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/63/Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg/330px-Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/63/Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg/440px-Sabah_Malaysia_Hari-Merdeka-2013-Parade-152.jpg 2x" data-file-width="2200" data-file-height="1467" /></a><figcaption>Officers of Royal Malaysian Customs</figcaption></figure> <p>In 1948, with the formation of the Federation of Malaya, the Customs and Excise Department were established for the whole of the Malay Peninsula. Under the Customs Ordinance 1952, this department was put under the control of the High Commissioner for Malaya and headed by a Comptroller of Customs as can be found since 1938. This lasted until the country achieved its independence in 1957. </p><p>Section 138, Customs Ordinance, 1952 gave the Federation Council power to issue all rules and regulations on Customs affairs. The Customs main area at that time was the whole of Malaya excluding Penang (to maintain its free port status). </p><p>As a result, from the formation of the Customs Union in the Malay States in 1948, there was a dire need to boost staff performance to fulfill the needs of the country which was on her way to independence. In 1956 a training centre was formed in Bukit Baru, Malacca. </p><p>When the Federation of Malaya achieved its independence on 31 August 1957, the organisational structure of the Customs and Excise Department was reshuffled again to fulfill the needs of an independent Malaya. Customs and Excise Department administration was assigned under the Finance Ministry led by a Customs and Excise Comptroller who was responsible to the Finance Minister. </p><p>The department was divided into three zones based on three main trading centres. For the Northern Zone the base was in Penang and covered Kedah, Perlis and Perak. The Central Zone was based in Kuala Lumpur and its area encompassed Terengganu, Kelantan and Negeri Sembilan. Lastly, the Southern Zone comprised the remaining states of Johor, Pahang, Malacca and the Customs station in Singapore. Each Zone was led by a Senior Assistant Comptroller of Customs. </p> <div class="mw-heading mw-heading3"><h3 id="Development,_Progression_of_Royal_Malaysian_Customs_and_Excise_Department"><span id="Development.2C_Progression_of_Royal_Malaysian_Customs_and_Excise_Department"></span>Development, Progression of Royal Malaysian Customs and Excise Department</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=10" title="Edit section: Development, Progression of Royal Malaysian Customs and Excise Department"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Royal_Malaysian_Customs_Academy.JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Royal_Malaysian_Customs_Academy.JPG/220px-Royal_Malaysian_Customs_Academy.JPG" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Royal_Malaysian_Customs_Academy.JPG/330px-Royal_Malaysian_Customs_Academy.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Royal_Malaysian_Customs_Academy.JPG/440px-Royal_Malaysian_Customs_Academy.JPG 2x" data-file-width="1984" data-file-height="1488" /></a><figcaption>Royal Malaysian Customs Academy in <a href="/wiki/Malacca" title="Malacca">Malacca</a></figcaption></figure> <p>On 16 September 1963, the structure of the Customs and Excise Department administration was reshuffled again with the inclusion of Sabah, Sarawak and Singapore into Malaysia. The Customs department was divided into three main territories, that is the Peninsular Malaysia (West Malaysia), Sabah and Sarawak, where each territory were led by a Regional Comptroller of Customs and Excise. </p><p>On Tuesday, 29 October 1963, in the Dewan Tunku Abdul Rahman, Jalan Ampang, Kuala Lumpur, an auspicious event unfurled as the Customs and Excise Department was conferred the title Diraja / Royal by HRH Seri Paduka Baginda Di Pertuan Agong. This was an honour from the Government for the department's untold contribution to the country. It was a momentous occasion in the history of the Royal Customs and Excise of Malaysia. </p><p>Amendment to the Customs Ordinance 1952, enforced on 1 October 1964, had annulled the posts of Revenue Officer and Junior Customs Officer, and in its stead new posts were introduced called Customs Officer, Senior Customs Officer and Chief Customs Officer. Beside that, this amendment also created the posts of Assistant Superintendent of Customs and Superintendent of Customs. </p><p>1964 also saw an all local selection of Customs Officers upon service completion of the last two English officials. </p><p>Even though the Peninsular Malaysia, Sabah and Sarawak were contained in Malaysia, each state still worked under separate Customs Ordinances and Duty Orders. These affected the movement of goods from one territory to the other thus creating a bumpy journey through the different bureaucracies. Following these difficulties the Comptrollers from the three territories met in mid 1967. </p><p>A result of the meeting was the enactment of the Customs Act No. 62, 1967 that gave the whole of Malaysia a single Customs law. Consequently, the Indirect Tax Committee of the Treasury actively prepared a collective tariff for the three zones. </p><p>In 1972, the Royal Customs and Excise Malaysia were involved in a restructuring exercise following a report by an expert from the International Monetary Fund (IMF). On 1 August 1972, the title for the head of Customs Department was changed to Director General of Customs and Excise; and two new posts were created, that is the Deputy Director General of Customs (Implementation) and Deputy Director General of Customs (Management). From that date onwards, the position of Regional Comptroller of Customs and Excise (West Malaysia) was abolished and replaced with one Regional Customs Director each for the three areas, North, Central and South which were previously led by a Senior Assistant Customs Director. </p><p>In 1972, a revenue legislation called the Sales Tax Act 1972 was declared in the Government Gazette as Malaysia Law Act 64 and implemented on 29 February 1972. This tax, known as Sales Tax, was imposed on all imported and local products, except those exempted under Sales Tax (Exemption) Order 1972, or were produced by manufacturers exempted from being licensed under Sale Tax (Licence Exemption) Order 1972. </p><p>Accordingly, in 1975, the Government introduced yet another law called the Service Tax Act 1975. This enabled the department to collect service tax from business premises that provided services and goods which were taxed under the Second Schedule, Service Tax Regulations, 1975. </p><p>The enforcement of the Motor Vehicle Levy Act taking effect on 1 January 1984 also contributed towards increasing the department's revenue collection. With the enforcement, all motor vehicles ferrying certain goods either leaving or entering the country, notwithstanding laden or empty, (unless those exempted) will be levied. </p><p>Until the year 1977, even though Malaysia had existed for 14 years, there were still a few minor legislations in the three Customs controlled territories which operated separately. Research was done so that only one legislation is used in the regions of the Malay Peninsula, Sabah and Sarawak. The movement was called the Harmonisation Movement. The first benefit reaped was that movement of goods from one territory to another will no longer be considered as import or export; and goods will only be taxed once, that is when the goods were imported or exported for the first time from Malaysia. This means business transactions between territories can proceed unhindered. </p><p>On 19 December 1977, Penang was declared as a Main Customs Area. With that, Penang's free port status was withdrawn. The year also saw the department embracing the International Unit System or SI, converting everything into metric by 1 January 1978 through the Customs Duty Order 1978. </p><p>The Customs Department had another restructuring exercise in 1979. Whilst continuing to be helmed by the Director General of Customs, he was now assisted by three Deputy Director Generals who would be responsible for the Implementation, Prevention as well as Management and Policy programmes. Organisational structure at the headquarters level was arranged based on regional activity whereby each activity was headed by a Director of Customs. The activities were the Prevention Division, Customs, Internal Tax, Research, Planning and Training, Revenue Collection as well as General Administration and Finance. The same applied at state level where each state in Malaysia were led by a Director of Customs. In addition, the department also had a station in Singapore administered by a Federation Customs Tax Collector. </p><p>In 1983, history was made when, for the first time ever, the Royal Malaysian Customs and Excise Department celebrated World Customs Day. The date 26 January was chosen to coincide with the 30th anniversary of the Customs Cooperation Council (now known as the World Customs Organization or WCO for short). The first Customs Day celebration was inaugurated by the Honourable Minister of Finance on the compound of the Royal Customs and Excise Malaysia Training College (now Royal Malaysian Customs Academy). </p><p>1987 saw Langkawi declared detached from the Main Customs Area and made the second free port in Malaysia after Labuan. Free port status was conferred on the island beginning 1 January 1987 to encourage tourism in Langkawi (which had not been developed accordingly) wherewith it would increase the standard of living of the local people. </p><p>To equip the department with the required work force, the Royal Malaysian Customs College was established in August 1956 (formerly known as the Federal Customs Training Center, Federal Customs Training School and Royal Customs Training College). </p><p>After several years of going through the research and planning process, in 1989 the college was expanded. Now it is known as the Royal Malaysian Customs Academy (Akademi Kastam Diraja Malaysia or AKMAL, meaning 'perfect'). </p><p>Beginning 1 January 1990, another event was chalked in the Customs annals, state of Perlis was given a new Customs administration independently. Previously, the Perlis Customs came under the auspices of the State Customs Director of Kedah and Perlis with Alor Setar, in Kedah as the headquarters. With the establishment of the new Customs administration, all activities and Customs affairs could be run more smoothly in the state of Perlis. </p><p>In 1995, the Royal Malaysian Customs and Excise Department once again reorganised its structure. At the top-level management, the status quo was retained whereby the Director General of Customs, aided by his three deputies, spearheaded the Implementation, Prevention and Management Programme. A new programme was introduced called the Corporate Planning and Development Programme. However this programme could only be found at the Headquarters level. In tandem with that, Customs activities in the Headquarters were arranged thus: (i) Customs, Internal Tax and Technique Service- under the Implementation Programme. (ii) Preventive - under the Preventive Programme. (iii)Personnel and Administrative, Finance and Procurement, Management Information System and Revenue Accounting - under the Management Programme. (iv)Corporate Planning and AKMAL- under the Corporate Planning and Development Programme. </p><p>Each of these activities is led by a Director of Customs. The post of State Director of Customs in the states remained. The same goes for the Federal Customs Tax Collector in Singapore and Customs Advisory Minister in Brussels, Belgium. Beside that, to create a greater impact for the department, the Public Relations Unit, Internal Audit Unit and Legal Affairs are assigned directly under the Director General of Customs. </p><p>On 23 October 1998, the Right Honourable Prime Minister who was also the Minister of Finance I, in his speech for the Budget of 1999 in the Dewan Rakyat, announced a levy on windfall profit imposed beginning 1 January 1999 to help the government secure added revenue. Windfall profit is a surplus profit whereby a higher selling price occurred as a consequence of the Ringgit depreciation riding on the backlash of the economic crisis that hit the country since the middle of 1997. The first commodity to be slapped by this levy is crude palm oil where levy is imposed when the price exceeds RM2, 000 per tonne. </p> <div class="mw-heading mw-heading2"><h2 id="Organisation">Organisation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=11" title="Edit section: Organisation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Enforcement_Division">Enforcement Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=12" title="Edit section: Enforcement Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Enforcement Division include: </p> <ol><li>Carry out intelligence operations on smuggling activities to increase enforcement against smuggling and irregularities.</li> <li>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.</li> <li>Carry out investigations on smuggling activities as a result of information received, public complaints or intelligence reports and to complete investigations in the stipulated time frame.</li> <li>Carry out operations against targets or smuggling black areas to wipe out syndicate through raids, searches, operations and propaganda.</li> <li>Open investigation papers on cases obtained for punitive action either through court prosecution or offer of compound.</li> <li>Manage the storage and disposal of seized goods efficiently.</li> <li>Carry out anti smuggling campaigns to give awareness to the public regarding dangers of smuggling and build cooperation and networking with other local and overseas enforcement agencies.</li> <li>Carry out enforcement tasks against offences involving Intellectual Property Rights (IPR), Drug act, Anti Money Laundering and Terrorist Financing Act 2001, Anti Trafficking in Persons Act 2007, and Weapons of Mass Destruction (WMD).</li> <li>Carry out drug detection and enforcement in all land, sea and air entry gates of the country.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Compliance_Management_Division">Compliance Management Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=13" title="Edit section: Compliance Management Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Compliance Management Division include: </p> <ol><li>To conduct systematic, efficient and effective audits on licensees / importers</li> <li>To ensure that taxes are collected properly and accurately to avoid loss of revenue.</li> <li>To monitor and coordinate the audit activities in the states and evaluate the effectiveness of the audit programmes.</li> <li>To review and evaluate the implementation of audit procedures for the purpose of improvement.</li> <li>To analyze the results of audits to determine the cause of non-compliance of the laws and regulations.</li> <li>To ensure that licensees / importers understand and comply with legislation and regulations related to customs.</li> <li>To conduct investigative audit on licensees / importers involving fraud and to take legal actions appropriately.</li> <li>To perform special audits / raids on licensees / importers for cases from complaints / information received.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Customs_Division">Customs Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=14" title="Edit section: Customs Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Customs Division include: </p> <ol><li>Warehousing Management And Control Unit</li> <li>Facilities and Incentives Management And Control Unit</li> <li>Licensing Data Base Management Unit</li> <li>Free Industrial and Commercial Zones Management And Control Unit</li> <li>Licensed Manufacturing Warehouse Management And Control Unit</li> <li>Import Management and Enforcement Unit</li> <li>Export Management and Enforcement Unit</li> <li>Duty Free Island(DFI)/Duty Free Shops(DFS) Management and Enforcement Unit</li> <li>Travellers / Border Management And Enforcement Unit</li> <li>Taxation Policy and Analysis Unit</li> <li>Inter Agencies Commitment Unit</li></ol> <div class="mw-heading mw-heading3"><h3 id="Internal_Tax_Division">Internal Tax Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=15" title="Edit section: Internal Tax Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Internal Tax Division include: </p> <ol><li>To study the domestic tax policy on sales tax and the implementation of sales tax.</li> <li>To study the domestic tax policy on service tax and the implementation of service tax.</li> <li>To control and monitor the implementation of sales tax and service tax involving registration, statement and payment of taxes.</li> <li>To control and monitor the facilities, exemptions and verification (pre / post) on facilities included Tax Deduction Facilities (Contra), Disposal, Refund (refund), Return (drawback), Remission, exemption facilities Schedule A, B and C Sales Tax Order (People Exempt From Tax Payment) 2018, coordinate consultation programs with government agencies, private sector and industry etc.</li> <li>To study and analyze industry risks by providing indicators through sales tax and service tax statements as well as providing performance analysis of each industry under sales tax and service tax scientifically using analytical data.</li> <li>To review and propose amendments to sales tax legislation, service tax and tourism tax to the Ministry of Finance, conduct legal studies and give briefings on domestic tax legislation that has been gazetted to citizens, the public and industry. Also responsible for reviewing and processing applications related to Customs Ruling as well as being the secretariat of Private Technical Meetings at the CDN Division level, CDN Internal Technical Meetings and CDN Customs Ruling Panel Meetings.</li> <li>To review and confirm GST treatment related to auditing issues and tribunal cases, process applications for GST transition issues after the repeal of the Goods and Services Tax Act from 1 September 2018 and monitor the Gentax system. Manage and monitor the registration, payment statements and policy issues and implementation of tourism tax in addition to processing the application for remission and return of tourism tax under the Tourism Tax Act 2017.</li> <li>To account for tax revenue receipts (local) for Sales Tax (CJ), Service Tax (CP), Goods and Services Tax (GST), Tourism Tax (TTx) and Digital Services Tax (CPD) etc.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Technical_Services_Division">Technical Services Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=16" title="Edit section: Technical Services Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Technical Services Division include: </p> <ol><li>Providing advice on the valuation and classification of goods.</li> <li>Updating the laws, regulations and orders administered by the department.</li> <li>Monitoring revenues and arrears are accurately accounted for.</li> <li>Processing appeals on drawback and refunds.</li> <li>Processing subsidies of petroleum products</li> <li>Assessing and targeting high risk consignment at entry points.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Management_Services_and_Human_Resources_Division">Management Services and Human Resources Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=17" title="Edit section: Management Services and Human Resources Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Management Services and Human Resources Division include: </p> <ol><li>Administer and manage human resources and finance management affairs of the Department</li> <li>Develop the department by means of studying and planning the optimal human resources needs</li> <li>Manage the human resources in terms of recruitment, promotion and placement of the personnel of the Department</li> <li>Manage the evaluation of the performance of the department's personnel in terms of the Annual Performance Evaluation Report and the Human Resource Development Panel Meeting</li> <li>Manage the planning of the Department's procurement</li> <li>Manage the development planning under the Malaysia Plan and the implementation of the department's development projects</li> <li>Manage the budget planning and the financial allocation for the Management Budget Estimation and the Development Budget Estimation of the Department</li> <li>Manage the account of the Department</li> <li>Formulate and update orders and circulars relating to human resources, administrative, services and financial affairs</li> <li>Implement the auditing program to the states and provide advisory services over human resources and financial affairs</li></ol> <div class="mw-heading mw-heading3"><h3 id="Corporate_Planning_Division">Corporate Planning Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=18" title="Edit section: Corporate Planning Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Corporate Planning Division include: </p> <ol><li>To strengthen the relationship and cooperation between the Royal Malaysian Customs Department and other Customs Administrations to enable effective information sharing in line with international customs practices.</li> <li>To enhance service delivery system of the Royal Malaysian Customs Department through research and development and coordination of quality, innovation and productivity programmes.</li> <li>To implement organizational reform and modernization in line with public service and government policy.</li> <li>To enhance image of the Royal Malaysian Customs Department through corporate communications and public relations management.</li> <li>Organize and coordinate top-level management of the department meeting, audit queries and proposals for new potential taxes.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Legal_Division">Legal Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=19" title="Edit section: Legal Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Legal Division include: </p> <ol><li>To conduct criminal trial, appeal and revision in courts in the whole Malaysia.</li> <li>To conduct civil trial, appeal and judicial review in courts in the whole Malaysia.</li> <li>To study and review the investigation papers forwarded to this division for order, advice and consent to prosecute.</li> <li>To study and review civil case papers forwarded to this division for the purpose of filing of the statement of claim, defence, affidavits or for advice and action in courts.</li> <li>To revise and study agreements between RMCD with local private sector and agreements between RMCD in representing Malaysia at the international level.</li> <li>To give legal advice and opinion to the Customs officers and divisions in RMCD.</li> <li>To study and review every court's decision whether criminal or civil to determine whether to file an appeal against the decision or not.</li> <li>To give lectures to the Customs officers with regards to Customs law and for Competency Level Assessment courses.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Information_Technology_Division">Information Technology Division</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=20" title="Edit section: Information Technology Division"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Information Technology Division include: </p> <ol><li>To planned and implement the Department's ICT strategy and Policy</li> <li>To design, develop, implement and maintain application systems based on JKDM ICT Strategic Plan</li> <li>To provide, manage and maintain the Department's ICT infrastructure especially in security aspects.</li> <li>To Monitor and evaluate the effectiveness of existing ICT projects to determine its benefit and suitability in supporting the operational and management functions of the Department</li> <li>To manage daily operations of the Data Center and plan and implement all matters pertaining to the safety of Department's Data Center.</li> <li>To provide ICT technical advice and assistance to all system users.</li> <li>To implement ICT training and programs continuously among the staffs.</li></ol> <div class="mw-heading mw-heading3"><h3 id="Integrity_Branch">Integrity Branch</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=21" title="Edit section: Integrity Branch"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Functions of Integrity Branch include: </p> <ol><li>Ensure best governance is implemented.</li> <li>Ensure the culture, institutionalization and implementation of integrity in the organization.</li> <li>Detect and confirm complaints of criminal misconduct as well as violations of the code of conduct and ethics of the organization as well as report criminal misconduct to the responsible enforcement agency.</li> <li>Receive and take action on complaints / information on criminal misconduct as well as violations of organizational code of conduct and ethics.</li> <li>Ensure compliance with applicable laws and regulations.</li> <li>Implement the secretariat function of the Disciplinary Board</li></ol> <div class="mw-heading mw-heading3"><h3 id="Akademi_Kastam_Diraja_Malaysia_(AKMAL)"><span id="Akademi_Kastam_Diraja_Malaysia_.28AKMAL.29"></span>Akademi Kastam Diraja Malaysia (AKMAL)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=22" title="Edit section: Akademi Kastam Diraja Malaysia (AKMAL)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Federal Customs Training Centre consists of two building blocks for the office, classroom and dormitory buildings. AKMAL's main campus is situated in Bukit Baru Melaka. There are four (5) branches, namely AKMAL Sabah, AKMAL Sarawak, AKMAL Bukit Malut Langkawi and AKMAL Rantau Panjang Kelantan & AKMAL Tg. Surat Johor. </p><p><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Royal_Malaysia_Customs_Firearms">Royal Malaysia Customs Firearms</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=23" title="Edit section: Royal Malaysia Customs Firearms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <tbody><tr> <th>Model </th> <th>Image </th> <th>Type </th> <th>Caliber </th> <th>Origin </th></tr> <tr> <th colspan="5">Pistol </th></tr> <tr> <td>Glock 17 </td> <td><span typeof="mw:File"><a href="/wiki/File:GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg/350px-GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg" decoding="async" width="350" height="277" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg/525px-GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg/700px-GLOCK_17_Gen_4_Pistol_MOD_45160305.jpg 2x" data-file-width="3780" data-file-height="2996" /></a></span> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Austria </td></tr> <tr> <td>Glock 19 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Glock_19_Judici%C3%A1ria.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Glock_19_Judici%C3%A1ria.jpg/220px-Glock_19_Judici%C3%A1ria.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Glock_19_Judici%C3%A1ria.jpg/330px-Glock_19_Judici%C3%A1ria.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Glock_19_Judici%C3%A1ria.jpg/440px-Glock_19_Judici%C3%A1ria.jpg 2x" data-file-width="700" data-file-height="525" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Austria </td></tr> <tr> <td>Glock 26 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Glock_26.JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Glock_26.JPG/220px-Glock_26.JPG" decoding="async" width="220" height="147" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Glock_26.JPG/330px-Glock_26.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Glock_26.JPG/440px-Glock_26.JPG 2x" data-file-width="800" data-file-height="534" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Austria </td></tr> <tr> <td>Glock 43 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Glock17_photo.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/Glock17_photo.jpg/220px-Glock17_photo.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/75/Glock17_photo.jpg/330px-Glock17_photo.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/75/Glock17_photo.jpg/440px-Glock17_photo.jpg 2x" data-file-width="2272" data-file-height="1704" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Austria </td></tr> <tr> <td>Beretta 92FS </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Beretta-92FS_Compact_Type_M_(right_side).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Beretta-92FS_Compact_Type_M_%28right_side%29.jpg/220px-Beretta-92FS_Compact_Type_M_%28right_side%29.jpg" decoding="async" width="220" height="160" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Beretta-92FS_Compact_Type_M_%28right_side%29.jpg/330px-Beretta-92FS_Compact_Type_M_%28right_side%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Beretta-92FS_Compact_Type_M_%28right_side%29.jpg/440px-Beretta-92FS_Compact_Type_M_%28right_side%29.jpg 2x" data-file-width="800" data-file-height="581" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Italy </td></tr> <tr> <td>CZ P07 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:CZ_P-07_gun.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/CZ_P-07_gun.jpg/220px-CZ_P-07_gun.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/CZ_P-07_gun.jpg/330px-CZ_P-07_gun.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/CZ_P-07_gun.jpg/440px-CZ_P-07_gun.jpg 2x" data-file-width="1600" data-file-height="1200" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Czech Republic </td></tr> <tr> <td>Walther P99 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Walther_P99_AS.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Walther_P99_AS.jpg/220px-Walther_P99_AS.jpg" decoding="async" width="220" height="110" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Walther_P99_AS.jpg/330px-Walther_P99_AS.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/50/Walther_P99_AS.jpg/440px-Walther_P99_AS.jpg 2x" data-file-width="3000" data-file-height="1500" /></a><figcaption></figcaption></figure> </td> <td>Pistol </td> <td>9×19mm Parabellum </td> <td>Germany </td></tr> <tr> <th colspan="5">Shotgun / Pumpgun </th></tr> <tr> <td>Benelli M4 Super 90 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Shotgun_CBC_Pump.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Shotgun_CBC_Pump.jpg/220px-Shotgun_CBC_Pump.jpg" decoding="async" width="220" height="51" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Shotgun_CBC_Pump.jpg/330px-Shotgun_CBC_Pump.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Shotgun_CBC_Pump.jpg/440px-Shotgun_CBC_Pump.jpg 2x" data-file-width="1133" data-file-height="263" /></a><figcaption></figcaption></figure> </td> <td>Semi Automatic Combat Shotgun </td> <td>12-gauge </td> <td>United States </td></tr> <tr> <th colspan="5">Sub Machine Gun (SMG) </th></tr> <tr> <td>HK MP5 </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:MP5K_Submachine_Gun_(7414624602)_noBG.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/MP5K_Submachine_Gun_%287414624602%29_noBG.png/220px-MP5K_Submachine_Gun_%287414624602%29_noBG.png" decoding="async" width="220" height="102" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/MP5K_Submachine_Gun_%287414624602%29_noBG.png/330px-MP5K_Submachine_Gun_%287414624602%29_noBG.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f9/MP5K_Submachine_Gun_%287414624602%29_noBG.png/440px-MP5K_Submachine_Gun_%287414624602%29_noBG.png 2x" data-file-width="2100" data-file-height="976" /></a><figcaption></figcaption></figure> </td> <td>Sub Machine Gun (SMG) </td> <td>9×19mm Parabellum </td> <td>German <p>Turkey </p> </td></tr> <tr> <td>CZ Scorpion Evo 3 </td> <td> </td> <td>Sub Machine Gun (SMG) </td> <td>9×19mm Parabellum </td> <td>Czech Republic </td></tr> <tr> <th colspan="5">Rifle </th></tr> <tr> <td>Colt M4 Carbine </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:M4A1_ACOG.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/M4A1_ACOG.png/220px-M4A1_ACOG.png" decoding="async" width="220" height="89" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/M4A1_ACOG.png/330px-M4A1_ACOG.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/dc/M4A1_ACOG.png/440px-M4A1_ACOG.png 2x" data-file-width="501" data-file-height="202" /></a><figcaption></figcaption></figure> </td> <td>Assault Rifle </td> <td>5.56×45mm NATO </td> <td>United States </td></tr> <tr> <th colspan="5">General Purpose Machine Gun (GPMG) / Long Machine Gun </th></tr> <tr> <td>- </td> <td><figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:C6_gpmg_ch-146.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/C6_gpmg_ch-146.jpg/220px-C6_gpmg_ch-146.jpg" decoding="async" width="220" height="146" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/C6_gpmg_ch-146.jpg/330px-C6_gpmg_ch-146.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f0/C6_gpmg_ch-146.jpg/440px-C6_gpmg_ch-146.jpg 2x" data-file-width="4288" data-file-height="2848" /></a><figcaption></figcaption></figure> </td> <td>General Purpose Machine Gun (GPMG) </td> <td>7.62×51mm NATO </td> <td>- </td></tr> <tr> <td>- </td> <td> </td> <td>Long Machine Gun </td> <td>7.62×51mm NATO </td> <td>- </td></tr></tbody></table> <p>Retired Weapons </p><p>•<a href="/wiki/Smith_%26_Wesson_Model_36" title="Smith & Wesson Model 36">Smith & Wesson Model 36</a> </p><p>•<a href="/wiki/Webley_Revolver" title="Webley Revolver">Webley Revolver</a> </p><p>•<a href="/wiki/L1A1_Self-Loading_Rifle" title="L1A1 Self-Loading Rifle">L1A1 Self-Loading Rifle</a> </p><p>•<a href="/wiki/Beretta_92" title="Beretta 92">Beretta 92</a> </p><p>•<a href="/wiki/Remington_Model_870" title="Remington Model 870">Remington Model 870</a> </p><p>•<a href="/wiki/Sten" title="Sten">Sten</a> </p><p>•<a href="/wiki/Sterling_submachine_gun" title="Sterling submachine gun">Sterling submachine gun</a> </p> <div class="mw-heading mw-heading2"><h2 id="Marine_Customs_Boat/Ship"><span id="Marine_Customs_Boat.2FShip"></span>Marine Customs Boat/Ship</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=24" title="Edit section: Marine Customs Boat/Ship"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <tbody><tr> <th>No. </th> <th><b>Boat/Ship Name</b> </th> <th><b>Type of Boat/Ship</b> </th> <th><b>No.of Boat/Ship</b> </th> <th><b>Speed</b> </th> <th><b>Draft</b> </th> <th><b>Length</b> </th> <th><b>Engine</b> </th> <th><b>Helm/Rudder</b> </th></tr> <tr> <td>1. </td> <td>Penumpas Siri 7 </td> <td>Fast Patrol Craft (FPC) </td> <td>Classified </td> <td>45 knot </td> <td>0.59 m </td> <td>12 m </td> <td>Classified </td> <td>House / Aircond </td></tr> <tr> <td>2. </td> <td>Penumpas Siri 6 (Aluminium) </td> <td>Fast Patrol Craft (FPC) </td> <td>Classified </td> <td>45 knot </td> <td>0.59 m </td> <td>12 m </td> <td>Classified </td> <td>House / Aircond </td></tr> <tr> <td>3. </td> <td>Penumpas Siri 5 </td> <td>Fast Patrol Craft (FPC) </td> <td>Classified </td> <td>50 knot </td> <td>0.55 m </td> <td>12 m </td> <td>Classified </td> <td>Open </td></tr> <tr> <td>4. </td> <td>Penumpas Siri 4 </td> <td>Fast Patrol Craft (FPC) </td> <td>Classified </td> <td>60 knot </td> <td>0.7 m </td> <td>13 m </td> <td>Classified </td> <td>Open </td></tr> <tr> <td>5. </td> <td>Penumpas Siri 3 </td> <td>Fast Patrol Craft (FPC) </td> <td>Classified </td> <td>55 knot </td> <td>0.55 m </td> <td>9.50 m </td> <td>Classified </td> <td>Open </td></tr> <tr> <td>6. </td> <td>Perantas Siri 9 </td> <td>Fast Interceptor Craft (FIC) </td> <td>Classified </td> <td>60 knot </td> <td>0.98 m </td> <td>16.5 m </td> <td>Classified </td> <td>Open </td></tr> <tr> <td>7. </td> <td>Perantas Siri 8 </td> <td>Fast Interceptor Craft (FIC) </td> <td>- </td> <td>- </td> <td>- </td> <td>15.25-16 m </td> <td>- </td> <td>- </td></tr> <tr> <td>8. </td> <td>Perantas Siri 7 </td> <td>Fast Interceptor Craft (FIC) </td> <td>- </td> <td>- </td> <td>- </td> <td>15.25 - 16 m </td> <td>- </td> <td>- </td></tr> <tr> <td>9. </td> <td>Pemintas </td> <td>Fast Patrol Craft (FPC) </td> <td>- </td> <td>45 knot </td> <td>0.60 m </td> <td>10.93 m </td> <td>- </td> <td>- </td></tr> <tr> <td>10. </td> <td>Risik </td> <td>- </td> <td>- </td> <td>- </td> <td>- </td> <td>6.5 - 9.5 m </td> <td>- </td> <td>- </td></tr> <tr> <td>11. </td> <td>Bahtera Jerai </td> <td>Bahtera Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>12. </td> <td>Bahtera Juang </td> <td>Bahtera Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>13. </td> <td>Bahtera Perak </td> <td>Bahtera Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>14. </td> <td>Bahtera Hijau </td> <td>Bahtera Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>15. </td> <td>Bahtera Pulai </td> <td>Bahtera Class </td> <td>- </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>16. </td> <td>Bahtera Bayu </td> <td>Bahtera Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>20 knot </td> <td>- </td> <td>32 m </td> <td>2 Paxman Valenta 16 Diesel </td> <td>- </td></tr> <tr> <td>17. </td> <td>Pembanteras Johan </td> <td>Pembanteras Class </td> <td>Hand over to Malaysia <p>Maritime Enforcement </p><p>Agency (MMEA) </p> </td> <td>- </td> <td>- </td> <td>22 m </td> <td>- </td> <td>- </td></tr> <tr> <td>18. </td> <td>Pembanteras Jaguh </td> <td>Pembanteras Class </td> <td>- </td> <td>- </td> <td>- </td> <td>22 m </td> <td>- </td> <td>- </td></tr> <tr> <td>19. </td> <td>Pembanteras Juara </td> <td>Pembanteras Class </td> <td>- </td> <td>- </td> <td>- </td> <td>22 m </td> <td>- </td> <td>- </td></tr> <tr> <td>20. </td> <td>Bot Ronda </td> <td>Bot Ronda </td> <td>10 Buah </td> <td>- </td> <td>- </td> <td>13.5 m </td> <td>- </td> <td> </td></tr> <tr> <td>21. </td> <td>Bot Pelabuhan </td> <td>Bot Pelabuhan </td> <td>2 Buah </td> <td>- </td> <td>- </td> <td>11 m </td> <td>- </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Customs_Operational_Battle_Force_Response_Assault_(COBRA)"><span id="Customs_Operational_Battle_Force_Response_Assault_.28COBRA.29"></span>Customs Operational Battle Force Response Assault (COBRA)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=25" title="Edit section: Customs Operational Battle Force Response Assault (COBRA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Royal Malaysian Customs Department (RMCD) established the Customs Operational Battle Force Response Assault (COBRA) in 2016 after the murder of the Deputy Director General of Customs (Customs/Inland Revenue) who was shot dead while on his way to his office in Putrajaya. on April 26, 2013. COBRA functions as an attacker and protector of the RMCD Enforcement Division, especially in dealing with high-risk cases following the increase in threats especially to Enforcement Division officers such as death threats, obstruction, members being run over while carrying out tasks, houses and vehicles belonging to officers being burned, houses and vehicles belonging to officers being splashed with paint as well as including tonto interference. COBRA is based at RMCD Headquarters (Putrajaya). In addition to acting as a strike and support team for officers and members working on the front line (frontliner), COBRA is also assigned as a protector and escort to RMCD's highest officers (top management). Next, COBRA was also tasked with protecting important RMCD assets including marine bases and boat assets that are of interest to the syndicate. The first batch of recruitment was carried out in 2016 with 23 officers and members who successfully completed the COBRA basic course. While the second series of recruitment was carried out in 2021 with 41 officers and members who successfully completed the COBRA basic course. For both recruitment series, COBRA members underwent training at the Ulu Kinta Perak General Operations Training Center (PLPGA) where COBRA members were exposed to various forms of skills including shooting, combat medicine, "close quarter battle" (CQB), raids houses and buildings and operations at sea (marine). The Cobra Tactical Training Center located at JKDM Perlis has been fully operational in training members covering aspects of raids, intelligence, weaponry, medicine, self-defense skills which they are trained by special forces operators in Malaysia. RMCD is planning to increase COBRA membership to a total of 205 people to be placed in high-risk areas with smuggling crimes. </p> <div class="mw-heading mw-heading2"><h2 id="Customs_Contraband_Enforcement_Team_(CCET)"><span id="Customs_Contraband_Enforcement_Team_.28CCET.29"></span>Customs Contraband Enforcement Team (CCET)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=26" title="Edit section: Customs Contraband Enforcement Team (CCET)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Customs Contraband Enforcement Team or better known as the Customs Contraband Enforcement Team (CCET) was established in 2015 to fight the crime of smuggling on land and sea based in AKMAL Melaka. CCET is involved in marine operations at the international level, which is the Indonesian and Malaysian Customs Coordinated Sea Patrol Operation (PATKOR KASTIMA) and also operations with other Divisions in JKDM in addition to performances in PATKOR KASTIMA, Langkawi International Maritime and Aerospace Exhibition (LIMA), World Customs Day (HKS) and others. CCET members are exposed to a variety of skills in carrying out their duties including "close quarter battle" (CQB), shooting, T-Baton, martial arts and so on. </p> <div class="mw-heading mw-heading2"><h2 id="Smuggling_Investigation_Unit">Smuggling Investigation Unit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=27" title="Edit section: Smuggling Investigation Unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Trade Fraud Investigation Unit (USFP) is responsible for investigating criminal cases of smuggling and embezzlement involving all commodities/goods such as cigarettes, liquor, drugs (narcotics), firecrackers and others. USFP is available in every state RMCD and Headquarters RMCD. The Investigating Officer (IO) of the USFP is involved in the remand application against the suspect, the investigation process and the submission of the Investigation Paper (IP) to the Deputy Public Prosecutor for further instructions such as court charges. The investigation carried out by the USFP involved all the legislation administered by the RMCD including the Customs Act 1967, the Excise Act 1976, the Dangerous Drugs Act 1952, the ATIPSOM Act 2007, the CITES Act 2008, the Illegal Samsu Act 1976, the Poisons Act 1952 and so on. </p> <div class="mw-heading mw-heading2"><h2 id="Fraud_Document_Investigation_Unit">Fraud Document Investigation Unit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=28" title="Edit section: Fraud Document Investigation Unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Document Fraud Investigation Unit (USFD) is responsible for investigating cases of document fraud. USFD is in every state RMCD and Headquarters RMCD. The Investigating Officer (IO) of the USFD is involved in the remand application against the suspect, the investigation process and the submission of the Investigation Paper (IP) to the Deputy Public Prosecutor for further instructions such as court charges. The investigation conducted by the USFD involves all legislation administered by the RMCD including the Customs Act 1967, the Excise Act 1976, the Sales Tax Act 2018, the Service Tax Act 2018 and so on. </p> <div class="mw-heading mw-heading2"><h2 id="Money_Laundering_Investigation_Unit">Money Laundering Investigation Unit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=29" title="Edit section: Money Laundering Investigation Unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Money Laundering Investigation Unit (USPWH) is responsible for conducting investigations into all serious offenses listed in the second schedule of the Anti-Money Laundering, Anti-Terrorist Financing and Proceeds of Illegal Activities Act 2001 involving the cross-border transfer of cash and bearer negotiable instruments. USPWH is only based at RMCD Headquarters. The Investigating Officer (IO) of the USPWH is involved in the remand application against the suspect, the investigation process and the submission of the Investigation Paper (IP) to the Deputy Public Prosecutor for further instructions such as court charges. The investigation conducted by the USFD involves legislation administered by the RMCD namely the Money Laundering Prevention Act 2001 (AMLATFPUAA). </p> <div class="mw-heading mw-heading2"><h2 id="Internal_Investigation_Unit_(USD)_/_Special_Investigation_Branch_(CSK)"><span id="Internal_Investigation_Unit_.28USD.29_.2F_Special_Investigation_Branch_.28CSK.29"></span>Internal Investigation Unit (USD) / Special Investigation Branch (CSK)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=30" title="Edit section: Internal Investigation Unit (USD) / Special Investigation Branch (CSK)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Internal Investigation Unit (USD) or better known as the Special Investigation Branch (CSK) was established on 01 January 2019 with a strength of 20 Senior JKDM Officers led by a Senior Assistant Director of Customs I (PKPK I) WK52. The focus of this unit is to deal with the problem of smuggling, embezzlement and misconduct, especially involving the integrity of the Customs Officers themselves. USD/CSK will report their work directly to the Director General of Customs (KPK).The offense section in the Customs Act 1967 that is popularly enforced by this unit is Section 137 of the Customs Act 1967 which is the penalty for offering or accepting a bribe. The punishment for the offense of Section 137 of the Customs Act 1967 is imprisonment for a period not exceeding 5 years or a fine not exceeding RM500,000.00 or both. And the person accused/convicted under Section 137 of the Customs Act 1967 will be detained from holding a position in the public service of the federal government or any state government. </p> <div class="mw-heading mw-heading2"><h2 id="X-ray_Scanning_Machine_Unit_(Scanner)"><span id="X-ray_Scanning_Machine_Unit_.28Scanner.29"></span>X-ray Scanning Machine Unit (Scanner)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=31" title="Edit section: X-ray Scanning Machine Unit (Scanner)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The World Customs Organization (WCO) SAFE Framework of Standards to Secure and Facilitate Global Trade stipulates that inspection equipment such as scanners should be provided and used by the Royal Malaysian Customs Department (JKDM). This tool can assist JKDM in ensuring that imported and exported goods pledged as well as duties/taxes paid are correct in addition to detecting and preventing dangerous/prohibited goods such as drugs and firearms, without disrupting the flow of legitimate trade. The use of scanning machines is necessary to reduce the physical inspection of imported and exported goods in order to speed up the clearance of the goods from Customs control. JKDM has started using scanners since 2001 to scan the contents of imported/exported cargo and check passengers at airports, borders and ports/piers. There are three types of scanners: cargo scanners, baggage scanners, and body scanners. The function of the scanning machine is to ensure that the types of goods scanned are as promised, detect prohibited goods or high-risk goods from entering the country, and curb smuggling or tax evasion activities. </p> <div class="mw-heading mw-heading2"><h2 id="Customs_Narcotics_K9_Dog_Training_&_Control_Unit"><span id="Customs_Narcotics_K9_Dog_Training_.26_Control_Unit"></span>Customs Narcotics K9 Dog Training & Control Unit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=32" title="Edit section: Customs Narcotics K9 Dog Training & Control Unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The K9 Drug Detection Dog Unit (APD) was established in 1978 by the Royal Malaysian Customs Department. JKDM's K9 Unit is placed under the Enforcement Division, Narcotics Branch to assist the JKDM Narcotics Branch to detect drugs hidden in secret or difficult to detect rooms. At the beginning of the establishment of the JKDM K9 unit, 6 drug detection dogs were supplied by the United States Customs and 4 drug detection dogs were donated by the Australian Bureau of Narcotics. 4 Customs Officers who were the initial nucleus team for the establishment of the JKDM K9 Unit were sent to attend a drug detection dog handling course in Front Royal Virginia, USA. This unit is very important in combating drug smuggling and distribution which is becoming more and more worrying lately besides with the help of scanners. Currently, the dog breeds used by this unit are German Shepherd and Belgian Shepherd. Most of the drug detection dogs of the JKDM K9 Unit are bred locally to save costs. JKDM's K9 unit regularly cooperates with domestic and foreign agencies such as Japan Customs (JICA) in empowering the human capital of K9 dog trainers/handlers. In addition, the JKDM K9 Unit is also regularly invited to give demonstrations and explanations about the dangers of drugs in schools as well as government department open days. The total assets of detection dogs (K9) owned by the JKDM K9 Unit are currently 37 drug detection dogs and 2 tobacco detection dogs. </p> <div class="mw-heading mw-heading2"><h2 id="Customs_Marine_Unit">Customs Marine Unit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=33" title="Edit section: Customs Marine Unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to written records, the Customs Marine Unit has existed since 1917. The Customs Marine Unit is under the Enforcement Division and was established to combat the crime of smuggling at sea. On September 20, 2020, there was an anxious moment of exchange of fire between the JKDM Marine Unit and smugglers in Bohey Dulang Waters, Sabah. Post-Covid 19, the Customs Marine Unit has been actively involved in Op Benteng Laut (OBL) to curb the entry of Illegal Immigrants (PATI), contraband and the spread of the Covid 19 epidemic itself. The acquisition of cases obtained by the Customs Marine Unit at this time does not only involve cases of cigarette and liquor smuggling under the Customs Act and the Excise Act, now the acquisition of cases by this unit is diversified such as cases under the ATIPSOM Act (smuggling and human trafficking ), CITES Act (wildlife smuggling), Dangerous Drugs Act and other legislation administered by JKDM. The procurement of 32 units of High Speed Patrol Boats in 2021 and 2022 supplied by the Malaysian Government to all marine Customs bases can increase the ability of these units to carry out tasks more effectively and with high impact. Not only enforcement duties, the Customs Marine Unit is also actively involved in various CSR missions such as rescue assistance for victims trapped in floods on the East Coast, assistance in finding and rescuing victims suspected of drowning at sea, rescue missions for boat capsized victims at sea and so on. </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=34" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.thestar.com.my/news/nation/2023/09/25/anis-rizana-is-first-woman-to-be-appointed-customs-dg">"Anis Rizana is first woman to be appointed Customs DG"</a>. <i>The Star</i>. 25 September 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">25 September</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Star&rft.atitle=Anis+Rizana+is+first+woman+to+be+appointed+Customs+DG&rft.date=2023-09-25&rft_id=https%3A%2F%2Fwww.thestar.com.my%2Fnews%2Fnation%2F2023%2F09%2F25%2Fanis-rizana-is-first-woman-to-be-appointed-customs-dg&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARoyal+Malaysian+Customs+Department" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.customs.gov.my/en/ci/">"Director-General's Foreword"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Director-General%27s+Foreword&rft_id=http%3A%2F%2Fwww.customs.gov.my%2Fen%2Fci%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ARoyal+Malaysian+Customs+Department" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Royal_Malaysian_Customs_Department&action=edit&section=35" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.customs.gov.my/">Royal Malaysian Customs (RMC)</a></li> <li><a rel="nofollow" class="external text" href="http://www.akmal.gov.my/">Royal Malaysian Customs Academy (AKMAL)</a></li> <li><a rel="nofollow" class="external text" href="http://www.wcoomd.org/home.htm/">World Customs Organization (WCO)</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · 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<li><a href="/wiki/Federal_Land_Development_Authority" title="Federal Land Development Authority">Federal Land Development Authority</a></li> <li><a href="/wiki/Forest_Research_Institute_Malaysia" title="Forest Research Institute Malaysia">Forest Research Institute</a></li> <li><a href="/wiki/Halal_Development_Corporation" title="Halal Development Corporation">Halal Development Corporation</a></li> <li><a href="/wiki/Malaysian_Highway_Authority" title="Malaysian Highway Authority">Highway Authority</a></li> <li><a href="/wiki/Malaysian_Investment_Development_Authority" title="Malaysian Investment Development Authority">Investment Development Authority</a></li> <li><a href="/wiki/Malaysian_Maritime_Enforcement_Agency" title="Malaysian Maritime Enforcement Agency">Maritime Enforcement Agency</a></li> <li><a href="/wiki/National_Institute_of_Public_Administration_(Malaysia)" title="National Institute of Public Administration (Malaysia)">National Institute of Public Administration</a></li> <li><a href="/wiki/National_Sports_Council_of_Malaysia" title="National Sports Council of Malaysia">National Sports Council</a></li> <li><a href="/wiki/Malaysian_Palm_Oil_Board" title="Malaysian Palm Oil Board">Palm Oil Board</a></li> <li><a href="/wiki/Rubber_Industry_Smallholders_Development_Authority" title="Rubber Industry Smallholders Development Authority">Rubber Industry Smallholders Development Authority</a></li> <li><a href="/wiki/Malaysian_Space_Agency" title="Malaysian Space Agency">Space Agency</a></li> <li><a href="/wiki/UDA_Holdings" title="UDA Holdings">Urban Development Authority</a></li> <li><a href="/wiki/Malaysia_Volunteers_Corps_Department" title="Malaysia Volunteers Corps Department">Volunteers Corps Department</a></li> <li><a href="/wiki/Civil_Aviation_Authority_of_Malaysia" title="Civil Aviation Authority of Malaysia">Civil Aviation Authority</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Law_enforcement_agency" title="Law enforcement agency">Law enforcement</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Malaysian_Anti-Corruption_Commission" title="Malaysian Anti-Corruption Commission">Anti-Corruption Commission</a></li> <li><a class="mw-selflink selflink">Customs</a></li> <li><a href="/wiki/Malaysian_Maritime_Enforcement_Agency" title="Malaysian Maritime Enforcement Agency">Maritime Enforcement Agency</a></li> <li><a href="/wiki/National_Security_Council_(Malaysia)" title="National Security Council (Malaysia)">National Security Council</a></li> <li><a href="/wiki/Royal_Malaysia_Police" title="Royal Malaysia Police">Police</a></li> <li><a href="/wiki/Tourist_Police_(Malaysia)" title="Tourist Police (Malaysia)">Tourist Police</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Central_bank" title="Central bank">Central bank</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Central_Bank_of_Malaysia" title="Central Bank of Malaysia">Central Bank of Malaysia</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><a href="/wiki/Category:Federal_government_of_Malaysia" title="Category:Federal government of Malaysia">Federal government of Malaysia</a></li> <li><a href="/wiki/Category:Federal_ministries,_departments_and_agencies_of_Malaysia" title="Category:Federal ministries, departments and agencies of Malaysia">Ministries, departments and agencies</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Customs_services_by_country" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Customs_services" title="Template:Customs services"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Customs_services" title="Template talk:Customs services"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Customs_services" title="Special:EditPage/Template:Customs services"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Customs_services_by_country" style="font-size:114%;margin:0 4em"><a href="/wiki/Customs" title="Customs">Customs services</a> by country</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Africa</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Directorate_General_of_Customs_(Algeria)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Algeria) (page does not exist)">Algeria</a></li> <li><a href="/w/index.php?title=General_Tax_Administration&action=edit&redlink=1" class="new" title="General Tax Administration (page does not exist)">Angola</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Benin)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Benin) (page does not exist)">Benin</a></li> <li><a href="/wiki/Botswana_Unified_Revenue_Service" title="Botswana Unified Revenue Service">Botswana</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Burkina_Faso)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Burkina Faso) (page does not exist)">Burkina Faso</a></li> <li><a href="/w/index.php?title=Burundi_Revenue_Authority&action=edit&redlink=1" class="new" title="Burundi Revenue Authority (page does not exist)">Burundi</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Cameroon)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Cameroon) (page does not exist)">Cameroon</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Cape_Verde)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Cape Verde) (page does not exist)">Cape Verde</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Central_African_Republic)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Central African Republic) (page does not exist)">Central African Republic</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Chad)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Chad) (page does not exist)">Chad</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Comoros)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Comoros) (page does not exist)">Comoros</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Democratic_Republic_of_the_Congo)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Democratic Republic of the Congo) (page does not exist)">Democratic Republic of the Congo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Republic_of_the_Congo)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Republic of the Congo) (page does not exist)">Republic of the Congo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Ivory_Coast)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Ivory Coast) (page does not exist)">Côte d'Ivoire (Ivory Coast)</a></li> <li><a href="/w/index.php?title=Directorate_of_Customs_and_Indirect_Taxes_(Djibouti)&action=edit&redlink=1" class="new" title="Directorate of Customs and Indirect Taxes (Djibouti) (page does not exist)">Djibouti</a></li> <li><a href="/w/index.php?title=Egyptian_Customs_Authority&action=edit&redlink=1" class="new" title="Egyptian Customs Authority (page does not exist)">Egypt</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Equatorial_Guinea)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Equatorial Guinea) (page does not exist)">Equatorial Guinea</a></li> <li><a href="/w/index.php?title=Customs_and_Excise_Division_(Eritrea)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Eritrea) (page does not exist)">Eritrea</a></li> <li><a href="/w/index.php?title=Ministry_of_Revenues_(Ethiopia)&action=edit&redlink=1" class="new" title="Ministry of Revenues (Ethiopia) (page does not exist)">Ethiopia</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Indirect_Taxes_(Gabon)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Indirect Taxes (Gabon) (page does not exist)">Gabon</a></li> <li><a href="/w/index.php?title=Gambia_Revenue_Authority&action=edit&redlink=1" class="new" title="Gambia Revenue Authority (page does not exist)">The Gambia</a></li> <li><a href="/wiki/Ghana_Revenue_Authority" title="Ghana Revenue Authority">Ghana</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Guinea)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Guinea) (page does not exist)">Guinea</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Guinea-Bissau)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Guinea-Bissau) (page does not exist)">Guinea-Bissau</a></li> <li><a href="/wiki/Kenya_Revenue_Authority" title="Kenya Revenue Authority">Kenya</a></li> <li><a href="/w/index.php?title=Lesotho_Revenue_Authority&action=edit&redlink=1" class="new" title="Lesotho Revenue Authority (page does not exist)">Lesotho</a></li> <li><a href="/w/index.php?title=Liberia_Revenue_Authority&action=edit&redlink=1" class="new" title="Liberia Revenue Authority (page does not exist)">Liberia</a></li> <li><a href="/w/index.php?title=Libya_Customs_Authority&action=edit&redlink=1" class="new" title="Libya Customs Authority (page does not exist)">Libya</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Madagascar)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Madagascar) (page does not exist)"> Madagascar</a></li> <li><a href="/wiki/Malawi_Revenue_Authority" title="Malawi Revenue Authority">Malawi</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Mali)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Mali) (page does not exist)">Mali</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Mauritania)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Mauritania) (page does not exist)">Mauritania</a></li> <li><a href="/wiki/Mauritius_Revenue_Authority" title="Mauritius Revenue Authority">Mauritius</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Indirect_Taxes_(Morocco)&action=edit&redlink=1" class="new" title="Administration of Customs and Indirect Taxes (Morocco) (page does not exist)">Morocco</a></li> <li><a href="/w/index.php?title=Mozambique_Revenue_Authority&action=edit&redlink=1" class="new" title="Mozambique Revenue Authority (page does not exist)">Mozambique</a></li> <li><a href="/w/index.php?title=Directorate_of_Customs_and_Excise_(Namibia)&action=edit&redlink=1" class="new" title="Directorate of Customs and Excise (Namibia) (page does not exist)">Namibia</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Niger)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Niger) (page does not exist)">Niger</a></li> <li><a href="/wiki/Nigerian_Customs_Service" class="mw-redirect" title="Nigerian Customs Service">Nigeria</a></li> <li><a href="/wiki/Rwanda_Revenue_Authority" title="Rwanda Revenue Authority">Rwanda</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe)&action=edit&redlink=1" class="new" title="Directorate General of Customs (São Tomé and Príncipe) (page does not exist)">São Tomé and Príncipe</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Senegal)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Senegal) (page does not exist)">Senegal</a></li> <li><a href="/w/index.php?title=Seychelles_Revenue_Commission&action=edit&redlink=1" class="new" title="Seychelles Revenue Commission (page does not exist)">Seychelles</a></li> <li><a href="/w/index.php?title=National_Revenue_Authority_(Sierra_Leone)&action=edit&redlink=1" class="new" title="National Revenue Authority (Sierra Leone) (page does not exist)">Sierra Leone</a></li> <li><a href="/wiki/Ministry_of_Finance_(Somalia)" title="Ministry of Finance (Somalia)">Somalia</a></li> <li><a href="/wiki/South_African_Revenue_Service" title="South African Revenue Service">South Africa</a></li> <li><a href="/w/index.php?title=South_Sudan_Customs_Service&action=edit&redlink=1" class="new" title="South Sudan Customs Service (page does not exist)">South Sudan</a></li> <li><a href="/w/index.php?title=Sudan_Customs_Authority&action=edit&redlink=1" class="new" title="Sudan Customs Authority (page does not exist)">Sudan</a></li> <li><a href="/w/index.php?title=Swaziland_Revenue_Authority&action=edit&redlink=1" class="new" title="Swaziland Revenue Authority (page does not exist)">Swaziland</a></li> <li><a href="/wiki/Tanzania_Revenue_Authority" title="Tanzania Revenue Authority">Tanzania</a></li> <li><a href="/w/index.php?title=Commissioner_of_Customs_and_Indirect_Tax_(Togo)&action=edit&redlink=1" class="new" title="Commissioner of Customs and Indirect Tax (Togo) (page does not exist)">Togo</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Tunisia)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Tunisia) (page does not exist)">Tunisia</a></li> <li><a href="/wiki/Uganda_Revenue_Authority" title="Uganda Revenue Authority">Uganda</a></li> <li><a href="/w/index.php?title=Zambia_Revenue_Authority&action=edit&redlink=1" class="new" title="Zambia Revenue Authority (page does not exist)">Zambia</a></li> <li><a href="/wiki/Zimbabwe_Revenue_Authority" title="Zimbabwe Revenue Authority">Zimbabwe</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Americas</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Customs_and_Excise_Division_(Antigua_and_Barbuda)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Antigua and Barbuda) (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Administraci%C3%B3n_Federal_de_Ingresos_P%C3%BAblicos" title="Administración Federal de Ingresos Públicos">Argentina</a></li> <li><a href="/wiki/Bahamas_Customs_Service" title="Bahamas Customs Service">Bahamas</a></li> <li><a href="/w/index.php?title=Barbados_Customs_and_Excise_Department&action=edit&redlink=1" class="new" title="Barbados Customs and Excise Department (page does not exist)">Barbados</a></li> <li><a href="/w/index.php?title=Belize_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="Belize Customs & Excise Department (page does not exist)">Belize</a></li> <li><a href="/w/index.php?title=National_Customs_of_Bolivia&action=edit&redlink=1" class="new" title="National Customs of Bolivia (page does not exist)">Bolivia</a></li> <li><a href="/wiki/Receita_Federal_do_Brasil" title="Receita Federal do Brasil">Brazil</a></li> <li><a href="/wiki/Canada_Border_Services_Agency" title="Canada Border Services Agency">Canada</a></li> <li><a href="/w/index.php?title=Directorate_of_National_Customs_(Chile)&action=edit&redlink=1" class="new" title="Directorate of National Customs (Chile) (page does not exist)">Chile</a></li> <li>Colombia <ul><li><a href="/wiki/National_Directorate_of_Taxes_and_Customs" title="National Directorate of Taxes and Customs">Agency</a></li> <li><a href="/wiki/Fiscal_and_Customs_Police" title="Fiscal and Customs Police">Enforcement</a></li></ul></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Costa_Rica)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Costa Rica) (page does not exist)">Costa Rica</a></li> <li><a href="/w/index.php?title=General_Customs_of_the_Republic_of_Cuba&action=edit&redlink=1" class="new" title="General Customs of the Republic of Cuba (page does not exist)">Cuba</a></li> <li><a href="/w/index.php?title=Dominica_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Dominica Customs and Excise Division (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Dominican_Republic)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Dominican Republic) (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=National_Customs_Service_of_Ecuador&action=edit&redlink=1" class="new" title="National Customs Service of Ecuador (page does not exist)">Ecuador</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(El_Salvador)&action=edit&redlink=1" class="new" title="Directorate General of Customs (El Salvador) (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Grenada_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Grenada Customs and Excise Division (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Superintendency_of_Tax_Administration&action=edit&redlink=1" class="new" title="Superintendency of Tax Administration (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Guyana_Revenue_Authority&action=edit&redlink=1" class="new" title="Guyana Revenue Authority (page does not exist)">Guyana</a></li> <li><a href="/w/index.php?title=General_Administration_of_Customs_(Haiti)&action=edit&redlink=1" class="new" title="General Administration of Customs (Haiti) (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Executive_Directorate_of_Revenue&action=edit&redlink=1" class="new" title="Executive Directorate of Revenue (page does not exist)">Honduras</a></li> <li><a href="/w/index.php?title=Jamaica_Customs_Agency&action=edit&redlink=1" class="new" title="Jamaica Customs Agency (page does not exist)">Jamaica</a></li> <li><a href="/wiki/Servicio_de_Administraci%C3%B3n_Tributaria" title="Servicio de Administración Tributaria">Mexico</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Nicaragua)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Nicaragua) (page does not exist)">Nicaragua</a></li> <li><a href="/w/index.php?title=National_Customs_Authority_(Panama)&action=edit&redlink=1" class="new" title="National Customs Authority (Panama) (page does not exist)">Panama</a></li> <li><a href="/w/index.php?title=National_Directorate_of_Customs_(Paraguay)&action=edit&redlink=1" class="new" title="National Directorate of Customs (Paraguay) (page does not exist)">Paraguay</a></li> <li><a href="/wiki/Superintendencia_Nacional_de_Administraci%C3%B3n_Tributaria" title="Superintendencia Nacional de Administración Tributaria">Peru</a></li> <li><a href="/w/index.php?title=St._Kitts_and_Nevis_Customs_and_Excise_Department&action=edit&redlink=1" class="new" title="St. Kitts and Nevis Customs and Excise Department (page does not exist)">St. Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Saint_Lucia_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="Saint Lucia Customs & Excise Department (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Suriname_Customs&action=edit&redlink=1" class="new" title="Suriname Customs (page does not exist)">Suriname</a></li> <li><a href="/w/index.php?title=St._Vincent_and_the_Grenadines_Customs_%26_Excise_Department&action=edit&redlink=1" class="new" title="St. Vincent and the Grenadines Customs & Excise Department (page does not exist)">St. Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Customs_and_Excise_Division_(Trinidad_and_Tobago)&action=edit&redlink=1" class="new" title="Customs and Excise Division (Trinidad and Tobago) (page does not exist)">Trinidad and Tobago</a></li> <li><a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">United States</a></li> <li><a href="/w/index.php?title=National_Directorate_of_Customs_(Uruguay)&action=edit&redlink=1" class="new" title="National Directorate of Customs (Uruguay) (page does not exist)">Uruguay</a></li> <li><a href="/w/index.php?title=Superintendent_of_the_National_Integrated_Tax_and_Customs_Administration&action=edit&redlink=1" class="new" title="Superintendent of the National Integrated Tax and Customs Administration (page does not exist)">Venezuela</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Asia</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Afghanistan_Customs_Department" class="mw-redirect" title="Afghanistan Customs Department">Afghanistan</a></li> <li><a href="/w/index.php?title=Customs_Affairs_(Bahrain)&action=edit&redlink=1" class="new" title="Customs Affairs (Bahrain) (page does not exist)">Bahrain</a></li> <li><a href="/wiki/Bangladesh_Customs" title="Bangladesh Customs">Bangladesh</a></li> <li><a href="/w/index.php?title=Department_of_Revenue_and_Customs_(Bhutan)&action=edit&redlink=1" class="new" title="Department of Revenue and Customs (Bhutan) (page does not exist)">Bhutan</a></li> <li><a href="/w/index.php?title=Royal_Customs_and_Excise_Department_(Brunei)&action=edit&redlink=1" class="new" title="Royal Customs and Excise Department (Brunei) (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=General_Department_of_Customs_and_Excise_(Cambodia)&action=edit&redlink=1" class="new" title="General Department of Customs and Excise (Cambodia) (page does not exist)">Cambodia</a></li> <li>China <ul><li><a href="/wiki/General_Administration_of_Customs" title="General Administration of Customs">Mainland</a></li> <li><a href="/wiki/Hong_Kong_Customs_and_Excise_Department" title="Hong Kong Customs and Excise Department">Hong Kong</a></li> <li><a href="/wiki/Secretary_for_Security_(Macau)#Subordinate_entities" title="Secretary for Security (Macau)">Macau</a></li></ul></li> <li><a href="/wiki/Central_Board_of_Excise_and_Customs" class="mw-redirect" title="Central Board of Excise and Customs">India</a></li> <li><a href="/wiki/Directorate_General_of_Customs_and_Excise_(Indonesia)" class="mw-redirect" title="Directorate General of Customs and Excise (Indonesia)">Indonesia</a></li> <li><a href="/w/index.php?title=Islamic_Republic_of_Iran_Customs_Administration&action=edit&redlink=1" class="new" title="Islamic Republic of Iran Customs Administration (page does not exist)">Iran</a></li> <li><a href="/w/index.php?title=General_Commission_of_Customs_(Iraq)&action=edit&redlink=1" class="new" title="General Commission of Customs (Iraq) (page does not exist)">Iraq</a></li> <li><a href="/wiki/Israel_Tax_Authority" title="Israel Tax Authority">Israel</a></li> <li><a href="/w/index.php?title=Customs_and_Tariff_Bureau_(Japan)&action=edit&redlink=1" class="new" title="Customs and Tariff Bureau (Japan) (page does not exist)">Japan</a></li> <li><a href="/w/index.php?title=Jordan_Customs_Administration&action=edit&redlink=1" class="new" title="Jordan Customs Administration (page does not exist)">Jordan</a></li> <li><a href="/w/index.php?title=Committee_of_State_Revenue_(Kazakhstan)&action=edit&redlink=1" class="new" title="Committee of State Revenue (Kazakhstan) (page does not exist)">Kazakhstan</a></li> <li><a href="/w/index.php?title=Central_Customs_Guidance_Agency&action=edit&redlink=1" class="new" title="Central Customs Guidance Agency (page does not exist)">North Korea</a></li> <li><a href="/wiki/Korea_Customs_Service" title="Korea Customs Service">South Korea</a></li> <li><a href="/w/index.php?title=General_Administration_of_Customs_(Kuwait)&action=edit&redlink=1" class="new" title="General Administration of Customs (Kuwait) (page does not exist)">Kuwait</a></li> <li><a href="/w/index.php?title=State_Customs_Service_(Kyrgyzstan)&action=edit&redlink=1" class="new" title="State Customs Service (Kyrgyzstan) (page does not exist)">Kyrgyzstan</a></li> <li><a href="/wiki/Lao_Customs_Department" title="Lao Customs Department">Laos</a></li> <li><a href="/wiki/Lebanese_Customs_Administration" title="Lebanese Customs Administration">Lebanon</a></li> <li><a class="mw-selflink selflink">Malaysia</a></li> <li><a href="/w/index.php?title=Maldives_Customs_Service&action=edit&redlink=1" class="new" title="Maldives Customs Service (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Customs_General_Administration_of_Mongolia&action=edit&redlink=1" class="new" title="Customs General Administration of Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Myanmar_Customs_Department&action=edit&redlink=1" class="new" title="Myanmar Customs Department (page does not exist)">Myanmar</a></li> <li><a href="/wiki/Department_of_Customs_(Nepal)" title="Department of Customs (Nepal)">Nepal</a></li> <li><a href="/wiki/Royal_Oman_Police#Customs" title="Royal Oman Police">Oman</a></li> <li><a href="/wiki/Pakistan_Customs" title="Pakistan Customs">Pakistan</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Palestine)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Palestine) (page does not exist)">Palestine</a></li> <li><a href="/wiki/Bureau_of_Customs" title="Bureau of Customs">Philippines</a></li> <li><a href="/w/index.php?title=General_Authority_of_Customs_(Qatar)&action=edit&redlink=1" class="new" title="General Authority of Customs (Qatar) (page does not exist)">Qatar</a></li> <li><a href="/w/index.php?title=Saudi_Arabia_Customs_Authority&action=edit&redlink=1" class="new" title="Saudi Arabia Customs Authority (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Singapore_Customs" title="Singapore Customs">Singapore</a></li> <li><a href="/wiki/Sri_Lanka_Customs" title="Sri Lanka Customs">Sri Lanka</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Syria)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Syria) (page does not exist)">Syria</a></li> <li><a href="/wiki/Customs_Administration,_Ministry_of_Finance" title="Customs Administration, Ministry of Finance">Republic of China (Taiwan)</a></li> <li><a href="/w/index.php?title=Customs_Service_(Tajikistan)&action=edit&redlink=1" class="new" title="Customs Service (Tajikistan) (page does not exist)">Tajikistan</a></li> <li><a href="/wiki/Customs_Department_(Thailand)" title="Customs Department (Thailand)">Thailand</a></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_(Timor-Leste)&action=edit&redlink=1" class="new" title="Directorate General of Customs (Timor-Leste) (page does not exist)">Timor-Leste</a></li> <li><a href="/wiki/State_Customs_Service_of_Turkmenistan" title="State Customs Service of Turkmenistan">Turkmenistan</a></li> <li><a href="/wiki/Federal_Customs_Authority" title="Federal Customs Authority">United Arab Emirates</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Uzbekistan&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=General_Department_of_Vietnam_Customs&action=edit&redlink=1" class="new" title="General Department of Vietnam Customs (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Yemen_Customs_Authority&action=edit&redlink=1" class="new" title="Yemen Customs Authority (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Europe</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/General_Directorate_of_Customs_(Albania)" title="General Directorate of Customs (Albania)">Albania</a></li> <li><a href="/w/index.php?title=Andorran_Customs&action=edit&redlink=1" class="new" title="Andorran Customs (page does not exist)">Andorra</a></li> <li><a href="/wiki/Armenian_Customs_Service" title="Armenian Customs Service">Armenia</a></li> <li><a href="/w/index.php?title=Customs_Administration_(Austria)&action=edit&redlink=1" class="new" title="Customs Administration (Austria) (page does not exist)">Austria</a></li> <li><a href="/wiki/State_Customs_Committee_(Azerbaijan)" title="State Customs Committee (Azerbaijan)">Azerbaijan</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Belarus&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Belarus (page does not exist)">Belarus</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Excise_(Belgium)&action=edit&redlink=1" class="new" title="Administration of Customs and Excise (Belgium) (page does not exist)">Belgium</a></li> <li><a href="/wiki/Indirect_Taxation_Authority_of_Bosnia_and_Herzegovina" title="Indirect Taxation Authority of Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/w/index.php?title=National_Customs_Agency_(Bulgaria)&action=edit&redlink=1" class="new" title="National Customs Agency (Bulgaria) (page does not exist)">Bulgaria</a></li> <li><a href="/wiki/Croatian_Customs_Administration" title="Croatian Customs Administration">Croatia</a></li> <li><a href="/w/index.php?title=Department_of_Customs_and_Excise_(Cyprus)&action=edit&redlink=1" class="new" title="Department of Customs and Excise (Cyprus) (page does not exist)">Cyprus</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_the_Czech_Republic&action=edit&redlink=1" class="new" title="Customs Administration of the Czech Republic (page does not exist)">Czech Republic</a></li> <li><a href="/w/index.php?title=Danish_Customs_Agency&action=edit&redlink=1" class="new" title="Danish Customs Agency (page does not exist)">Denmark</a></li> <li><a href="/wiki/Tax_and_Customs_Board" title="Tax and Customs Board">Estonia</a></li> <li><a href="/wiki/Finnish_Customs" title="Finnish Customs">Finland</a></li> <li><a href="/wiki/Directorate-General_of_Customs_and_Indirect_Taxes" title="Directorate-General of Customs and Indirect Taxes">France</a></li> <li><a href="/w/index.php?title=Georgia_Revenue_Service&action=edit&redlink=1" class="new" title="Georgia Revenue Service (page does not exist)">Georgia</a></li> <li>Germany <ul><li><a href="/wiki/Zollfahndungsamt" title="Zollfahndungsamt">ZFA</a></li> <li><a href="/wiki/Zollkriminalamt" class="mw-redirect" title="Zollkriminalamt">ZKA</a></li> <li><a href="/wiki/Bundeszollverwaltung" title="Bundeszollverwaltung">ZOLL</a></li> <li><a href="/wiki/Zentrale_Unterst%C3%BCtzungsgruppe_Zoll" title="Zentrale Unterstützungsgruppe Zoll">ZUZ</a></li></ul></li> <li><a href="/w/index.php?title=Directorate_General_of_Customs_and_Excise_(Greece)&action=edit&redlink=1" class="new" title="Directorate General of Customs and Excise (Greece) (page does not exist)">Greece</a></li> <li><a href="/w/index.php?title=National_Tax_and_Customs_Administration_(Hungary)&action=edit&redlink=1" class="new" title="National Tax and Customs Administration (Hungary) (page does not exist)">Hungary</a></li> <li><a href="/wiki/Directorate_of_Customs" title="Directorate of Customs">Iceland</a></li> <li><a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Ireland</a></li> <li>Italy <ul><li><a href="/wiki/Ministry_of_Economy_and_Finance_(Italy)#Fiscal_agencies" title="Ministry of Economy and Finance (Italy)">Agencies</a></li> <li><a href="/wiki/Guardia_di_Finanza" title="Guardia di Finanza">Enforcement</a></li></ul></li> <li><a href="/w/index.php?title=National_Customs_Board_(Latvia)&action=edit&redlink=1" class="new" title="National Customs Board (Latvia) (page does not exist)">Latvia</a></li> <li>Liechtenstein</li> <li><a href="/wiki/Customs_Department_(Lithuania)" title="Customs Department (Lithuania)">Lithuania</a></li> <li><a href="/w/index.php?title=Administration_of_Customs_and_Excise_(Luxembourg)&action=edit&redlink=1" class="new" title="Administration of Customs and Excise (Luxembourg) (page does not exist)">Luxembourg</a></li> <li><a href="/w/index.php?title=Customs_Department_(Malta)&action=edit&redlink=1" class="new" title="Customs Department (Malta) (page does not exist)">Malta</a></li> <li><a href="/wiki/Customs_Service_of_the_Republic_of_Moldova" title="Customs Service of the Republic of Moldova">Moldova</a></li> <li><a href="/w/index.php?title=Customs_Administration_(Montenegro)&action=edit&redlink=1" class="new" title="Customs Administration (Montenegro) (page does not exist)">Montenegro</a></li> <li><a href="/wiki/Tax_and_Customs_Administration" title="Tax and Customs Administration">Netherlands</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_the_Republic_of_North_Macedonia&action=edit&redlink=1" class="new" title="Customs Administration of the Republic of North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Norwegian_Customs_Service" title="Norwegian Customs Service">Norway</a></li> <li><a href="/wiki/Tax_and_Customs_Service_(Poland)" title="Tax and Customs Service (Poland)">Poland</a></li> <li><a href="/w/index.php?title=Tax_and_Customs_Authority_(Portugal)&action=edit&redlink=1" class="new" title="Tax and Customs Authority (Portugal) (page does not exist)">Portugal</a></li> <li><a href="/wiki/Financial_Guard_(Romania)" title="Financial Guard (Romania)">Romania</a></li> <li><a href="/wiki/Federal_Customs_Service_of_Russia" title="Federal Customs Service of Russia">Russia</a></li> <li><a href="/w/index.php?title=Ufficio_Tributario&action=edit&redlink=1" class="new" title="Ufficio Tributario (page does not exist)">San Marino</a></li> <li><a href="/w/index.php?title=Customs_Administration_of_Serbia&action=edit&redlink=1" class="new" title="Customs Administration of Serbia (page does not exist)">Serbia</a></li> <li><a href="/w/index.php?title=Financial_Administration_of_the_Slovak_Republic&action=edit&redlink=1" class="new" title="Financial Administration of the Slovak Republic (page does not exist)">Slovakia</a></li> <li><a href="/w/index.php?title=Financial_Administration_of_the_Republic_of_Slovenia&action=edit&redlink=1" class="new" title="Financial Administration of the Republic of Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Spanish_Tax_Agency" title="Spanish Tax Agency">Spain</a></li> <li><a href="/wiki/Swedish_Customs_Service" title="Swedish Customs Service">Sweden</a></li> <li><a href="/wiki/Federal_Customs_Administration" class="mw-redirect" title="Federal Customs Administration">Switzerland</a></li> <li><a href="/wiki/Ministry_of_Trade_(Turkey)" title="Ministry of Trade (Turkey)">Turkey</a></li> <li><a href="/wiki/State_Customs_Service_of_Ukraine" title="State Customs Service of Ukraine">Ukraine</a></li> <li><a href="/wiki/HM_Revenue_%26_Customs" class="mw-redirect" title="HM Revenue & Customs">United Kingdom</a> <ul><li><a href="/wiki/Sovereign_Base_Areas_Customs_and_Immigration" title="Sovereign Base Areas Customs and Immigration">Akrotiri and Dhekelia</a></li> <li><a href="/wiki/Her_Majesty%27s_Customs_(Gibraltar)" class="mw-redirect" title="Her Majesty's Customs (Gibraltar)">Gibraltar</a></li> <li><a href="/wiki/Guernsey_Border_Agency" title="Guernsey Border Agency">Guernsey</a></li> <li><a href="/wiki/States_of_Jersey_Customs_and_Immigration_Service" title="States of Jersey Customs and Immigration Service">Jersey</a></li></ul></li> <li>Vatican City</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Oceania</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Australian_Border_Force" title="Australian Border Force">Australia</a></li> <li><a href="/w/index.php?title=Customs_and_Tax_Administration_(Micronesia)&action=edit&redlink=1" class="new" title="Customs and Tax Administration (Micronesia) (page does not exist)">Federated States of Micronesia</a></li> <li><a href="/w/index.php?title=Fiji_Revenue_and_Customs_Service&action=edit&redlink=1" class="new" title="Fiji Revenue and Customs Service (page does not exist)">Fiji</a></li> <li><a href="/w/index.php?title=Kiribati_Customs_Administration_and_Enforcement&action=edit&redlink=1" class="new" title="Kiribati Customs Administration and Enforcement (page does not exist)">Kiribati</a></li> <li><a href="/w/index.php?title=Division_of_Customs,_Treasury,_Revenue,_and_Taxation&action=edit&redlink=1" class="new" title="Division of Customs, Treasury, Revenue, and Taxation (page does not exist)">Marshall Islands</a></li> <li><a href="/w/index.php?title=Nauru_Customs_Service&action=edit&redlink=1" class="new" title="Nauru Customs Service (page does not exist)">Nauru</a></li> <li><a href="/wiki/New_Zealand_Customs_Service" title="New Zealand Customs Service">New Zealand</a></li> <li><a href="/w/index.php?title=Bureau_of_Customs_and_Border_Protection_(Palau)&action=edit&redlink=1" class="new" title="Bureau of Customs and Border Protection (Palau) (page does not exist)">Palau</a></li> <li><a href="/w/index.php?title=Papua_New_Guinea_Customs_Service&action=edit&redlink=1" class="new" title="Papua New Guinea Customs Service (page does not exist)">Papua New Guinea</a></li> <li><a href="/w/index.php?title=Ministry_of_Customs_and_Revenue_(Samoa)&action=edit&redlink=1" class="new" title="Ministry of Customs and Revenue (Samoa) (page does not exist)">Samoa</a></li> <li><a href="/w/index.php?title=Solomon_Islands_Customs_and_Excise_Division&action=edit&redlink=1" class="new" title="Solomon Islands Customs and Excise Division (page does not exist)">Solomon Islands</a></li> <li><a href="/w/index.php?title=Ministry_of_Revenue_and_Customs_(Tonga)&action=edit&redlink=1" class="new" title="Ministry of Revenue and Customs (Tonga) (page does not exist)">Tonga</a></li> <li><a href="/w/index.php?title=Tuvalu_Customs_Revenue_and_Border_Protection_Department&action=edit&redlink=1" class="new" title="Tuvalu Customs Revenue and Border Protection Department (page does not exist)">Tuvalu</a></li> <li><a href="/w/index.php?title=Customs_and_Inland_Revenue_Department&action=edit&redlink=1" class="new" title="Customs and Inland Revenue Department (page does not exist)">Vanuatu</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">International</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/World_Customs_Organization" title="World Customs Organization">World Customs Organization</a></li> <li><a href="/wiki/Directorate-General_for_Taxation_and_Customs_Union_(European_Commission)" class="mw-redirect" title="Directorate-General for Taxation and Customs Union (European Commission)">European Union</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Non-recognized</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=State_Customs_Committee_of_the_Republic_of_Abkhazia&action=edit&redlink=1" class="new" title="State Customs Committee of the Republic of Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_Artsakh&action=edit&redlink=1" class="new" title="State Customs Committee of Artsakh (page does not exist)">Artsakh</a></li> <li><a href="/w/index.php?title=Kosovo_Customs&action=edit&redlink=1" class="new" title="Kosovo Customs (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Department_of_Customs_and_Excise_(Northern_Cyprus)&action=edit&redlink=1" class="new" title="Department of Customs and Excise (Northern Cyprus) (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Ministry_of_Finance_(Somaliland)" title="Ministry of Finance (Somaliland)">Somaliland</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_South_Ossetia&action=edit&redlink=1" class="new" title="State Customs Committee of South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=State_Customs_Committee_of_Transnistria&action=edit&redlink=1" class="new" title="State Customs Committee of Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Defunct</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Australian_Customs_Service" title="Australian Customs Service">Australia</a> <span style="font-size:85%;">(till 2009)</span></li> <li><a href="/w/index.php?title=Central_Customs_Administration_(Czechoslovakia)&action=edit&redlink=1" class="new" title="Central Customs Administration (Czechoslovakia) (page does not exist)">Czechoslovakia</a></li> <li><a href="/wiki/Chinese_Maritime_Customs_Service" title="Chinese Maritime Customs Service">Imperial China</a></li> <li><a href="/wiki/Ferme_g%C3%A9n%C3%A9rale" title="Ferme générale">Imperial France</a></li> <li><a href="/w/index.php?title=Soviet_Customs_Service&action=edit&redlink=1" class="new" title="Soviet Customs Service (page does not exist)">Soviet Union</a></li> <li><a href="/w/index.php?title=Zollgrenzdienst&action=edit&redlink=1" class="new" title="Zollgrenzdienst (page does not exist)">West Germany</a></li> <li>United Kingdom <ul><li><a href="/wiki/HM_Customs" title="HM Customs">HM Customs</a> <span style="font-size:85%;">(till 1909)</span></li> <li><a href="/wiki/HM_Customs_and_Excise" title="HM Customs and Excise">HM Customs and Excise</a> <span style="font-size:85%;">(till 2005)</span></li></ul></li> <li><a href="/wiki/United_States_Customs_Service" title="United States Customs Service">United States</a> <span style="font-size:85%;">(till 2003)</span></li> <li><a href="/w/index.php?title=Yugoslav_Federal_Customs_Administration&action=edit&redlink=1" class="new" title="Yugoslav Federal Customs Administration (page does not exist)">Yugoslavia</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><a href="/wiki/Template:Border_protection_agencies" title="Template:Border protection agencies">Border guard</a></li> <li><a href="/wiki/Template:Coast_guards" title="Template:Coast guards">Coast guard</a></li> <li><a href="/wiki/Template:Customs_services" title="Template:Customs services">Customs</a></li> <li><a href="/wiki/Template:Police" title="Template:Police">Law enforcement agency</a> <ul><li><a href="/wiki/Template:Types_of_law_enforcement_agencies" title="Template:Types of law enforcement agencies">Types</a></li></ul></li> <li><a href="/wiki/Template:National_intelligence_agencies" title="Template:National intelligence agencies">Intelligence agency</a></li></ul> </div></td></tr></tbody></table></div>    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