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Royal Malaysian Customs Department

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Royal Malaysian Customs Department

The Royal Malaysian Customs Department (Abbr.; RMCD; Malay: Jabatan Kastam Diraja MalaysiaJKDM; Jawi: جابتن كستم دراج مليسيا‎); is a government department body under the Ministry of Finance. RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws.

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.

The top management of the Royal Malaysian Customs Department 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 Director General of Customs Management Division (Jusa B). In addition to that, there are also two Assistants of Director General for Enforcement (Jusa B) and Inland Tax (Jusa B). The RMCD consists of several divisions, namely the Enforcement Division, the Inland Tax Division, the Compliance Division, the Customs Division, and the Technical Services Division.

Royal Malaysian Customs Department (RMCD) role is to:

JKDM has been allocated the authority to enforce the Acts/Regulations as below. The list of legal references is as follows:

Before any Western powers ever set foot in this land, a tax administration system had existed, that is during the heyday of the Malacca and Johor-Riau Sultanate.

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):

" ... 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).

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