Statute Details
- Title: States of Malaya Customs Duties Collection Regulations
- Act Code: SMCDCA1958-RG1
- Type: Subsidiary legislation (Regulations)
- Authorising Act: States of Malaya Customs Duties Collection Act (Chapter 316, Section 56)
- Revised Edition: Revised Edition 1990 (25th March 1992)
- Commencement (as shown in extract): 1st January 1960
- Status (as shown in extract): Current version as at 27 Mar 2026
- Key subject-matter: Customs collection station operations, overtime work, overtime fees, warehouse rent, handling charges, miscellaneous customs officer fees, and prescribed forms
- Key provisions (from extract): Regulations 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14
What Is This Legislation About?
The States of Malaya Customs Duties Collection Regulations are a set of operational and fee-making rules made under the States of Malaya Customs Duties Collection Act. In plain language, the Regulations govern how customs duties are collected at a designated collection station, how customs officers may work outside ordinary opening hours, and what charges (including overtime fees and handling/warehouse charges) may be imposed on importers, exporters, and related parties.
Although the Regulations are historically rooted in the Malayan customs administration, their practical legal function is enduring: they translate the Act’s broader customs collection framework into day-to-day procedures and a tariff-like schedule of charges. For practitioners, the Regulations are particularly relevant when advising on (i) when and how overtime can be requested and billed, (ii) how warehouse rent and handling charges accrue, and (iii) what administrative fees may be charged for customs services and certifications.
The Regulations also address enforcement mechanics by providing that certain offences under the Act are “compoundable” (i.e., capable of being settled by payment rather than prosecution), with caps linked to the amount of duty involved. Finally, they require the use of forms set out in the Schedule, subject to practical variations.
What Are the Key Provisions?
Definitions and charging concepts (Regulation 2). The Regulations define “handling charges” as charges levied on goods weighed or otherwise handled by a Federal customs officer for the purpose of assessing customs duties payable. This definition matters because it ties the charge to an officer’s handling activity connected to duty assessment, rather than to general administrative processing. The Regulations also define “warehouse rent” as rent payable on goods deposited or stored within the area of a collection station in buildings under the Collector’s control, at the rates specified in Regulation 11.
Designated collection station (Regulation 3). The Regulations specify that a particular part of the Malayan Railway Reserve—Lot No. 209, T.S. 23, Lease No. 4866—shall be a “collection station” for the purposes of the Act. This is legally significant because many charges and procedural rights (such as overtime work, warehouse rent, and handling charges) are anchored to goods being within the area of a collection station under the Collector’s control. Practitioners should therefore treat the “collection station” designation as a jurisdictional and charging boundary.
Opening hours and limited operational flexibility (Regulation 4). Regulation 4 sets out the standard opening hours: Mondays to Fridays (9.00 a.m. to 3.30 p.m.), Saturdays (8.30 a.m. to 12 noon). The Collector’s office is closed on public holidays and on Merdeka Day as observed in the States of Malaya. Importantly, Regulation 4(3) allows examination of passengers’ goods and baggage at any time, subject to the Collector’s direction—meaning overtime fees may not be implicated for passenger examinations in the same way as for goods requiring duty collection and handling.
Regulation 4(4) provides a practical carve-out: non-dutiable goods and dutiable goods on which duty has been paid may be loaded or unloaded up to 5.00 p.m. on Mondays to Saturdays without payment of the fees prescribed in Regulations 6 and 7 (which relate to overtime). This provision is often relevant in advising logistics operators on whether late-day loading/unloading triggers overtime billing.
Overtime work: request mechanism and conditions (Regulation 5). Regulation 5 allows the hours of opening in Regulation 4 to be extended as provided in Regulation 7, but only if strict conditions are met. First, an application must be made in writing by the importer, exporter, consignor, consignee, or their agent to the Collector at least one hour before the closing hour on the day the extension is needed. Second, the applicant must pay overtime fees on demand after the overtime has been worked, at the scale and rates specified in Regulations 6 and 7.
Overtime fee scale and rounding rules (Regulation 6). Regulation 6 sets a scale of overtime fees by category of customs personnel. The extract shows hourly amounts for different roles, including Federal Superintendent of Customs and Excise, Clerks, Federal Customs Officers, Workers, and Watchmen and Office Boys. The Regulations also contain a rounding rule: fractions of an hour exceeding 15 minutes count as one hour; fractions not exceeding 15 minutes are ignored after the first hour. This can materially affect billing disputes, especially where overtime is requested for short extensions or where work is performed in increments.
Overtime rates by time band and minimums (Regulation 7). Regulation 7 is the core tariff provision for overtime. It specifies rates in relation to the scale in Regulation 6, depending on when overtime is worked. For example, overtime between certain morning and afternoon windows on Mondays to Fridays is “as per scale” with a minimum period of one hour. Overtime between 6.00 p.m. and 6.00 a.m. is charged at “double the scale” with a minimum period of two hours. Sundays and public holidays are charged at “one and one half of the scale” with a two-hour minimum.
Regulation 7 also includes two important provisos: (a) minimum total fees payable are fixed—$10 per hour for overtime between 6.00 a.m. to 10.00 p.m., and $20 per hour between 10.00 p.m. and 6.00 a.m.; and (b) passenger goods and baggage may be examined at any time without payment of overtime fees, subject to the Collector’s direction. For practitioners, these minimums can override the “as per scale” calculation and should be checked when advising on cost exposure.
Overtime requested but not worked: liability for minimum period (Regulation 8). Regulation 8 addresses a common commercial scenario: where overtime work is requested under Regulation 5 but the request is not cancelled before the closing hour on the day of the request, the person who made the request must pay overtime fees for the minimum period of time at the rates laid down in Regulation 7 for the relevant hours. This provision effectively creates a “no-cancellation, pay minimum” rule. Advisers should ensure clients implement timely cancellation procedures to avoid being billed for staffing that was not ultimately required.
Compoundable offences and caps (Regulations 9 and 10). Regulations 9 and 10 provide that certain offences under the Act are compoundable in accordance with the Act’s compounding provisions. Regulation 9 covers offences under sections 14 and 15 of the Act that are punishable under section 45 or 49, with a cap for offences involving dutiable goods: not more than 20 times the amount of duty payable or $500, whichever is less. Regulation 10 covers offences under section 45 of the Act, with a different cap: not more than 20 times the amount of duty payable or $20, whichever is less. The caps are crucial for settlement strategy and for assessing the financial risk of alleged breaches.
Warehouse rent (Regulation 11). Warehouse rent applies to goods deposited within the area of a collection station in buildings or parts of buildings under the Collector’s control. The rate is $16.50 per day for every tonne or part thereof, reckoned on gross packed weight. Several limiting rules apply: no warehouse rent is chargeable for the first 72 hours after deposit; the day of deposit and the day of removal are not taken into account in calculating rent; and the minimum rent for any period of deposit is $5. The Collector may remit or refund warehouse rent in whole or in part if satisfied that delay in removing goods was due to circumstances beyond the control of the persons liable to pay. Practitioners should note the evidential and discretionary nature of remissions.
Handling charges (Regulation 12). Handling charges are payable at $1.65 per tonne (gross packed weight) by the importer, exporter, consignor, consignee, or their agent. Because the definition in Regulation 2 links handling charges to goods weighed or otherwise handled by a Federal customs officer for duty assessment, disputes may turn on whether the officer’s handling was performed for assessment purposes.
Miscellaneous fees for customs services (Regulation 13). Regulation 13 sets out specific fees for services rendered by a Federal customs officer, including: provision and certification of a copy of a duty receipt, import declaration or export declaration ($2 per copy); certification of any document at the request of a party ($1 per copy); and attendance of a Federal officer outside the limits of the collection station in connection with import/export at the request of the owner or agent ($3 per hour or part of an hour, calculated from leaving the collection station until return). These provisions are useful for advising on administrative cost recovery and for ensuring that charges are limited to the enumerated services.
Forms (Regulation 14). Regulation 14 requires that the forms set out in the Schedule be used for the respective purposes mentioned, with such variations as the circumstances of each case may require. This is a compliance provision: practitioners should ensure that submissions and declarations conform to the prescribed form requirements, while documenting any justified variations.
How Is This Legislation Structured?
The Regulations are structured as a sequence of operational rules and fee/administration provisions, beginning with citation and definitions (Regulations 1 and 2), then moving to the physical and procedural framework of customs collection (Regulations 3 and 4). They then address overtime work (Regulations 5 to 8), followed by enforcement through compounding rules (Regulations 9 and 10). The remaining provisions focus on storage and processing charges (Regulations 11 and 12), miscellaneous service fees (Regulation 13), and finally the procedural compliance requirement regarding prescribed forms (Regulation 14). A Schedule is referenced for forms, and the extract indicates that the Schedule also contains legislative history and versioning information in the platform interface.
Who Does This Legislation Apply To?
The Regulations apply to parties involved in the importation and exportation of goods processed through the designated collection station, including importers, exporters, consignors, consignees, and their agents. The fee provisions allocate liability for overtime fees (Regulations 5 to 8), warehouse rent (Regulation 11), and handling charges (Regulation 12) to these persons, reflecting that they are the commercial actors who benefit from customs services and who control logistics decisions such as requesting overtime and removing goods from storage.
They also apply to the Federal customs administration and the Collector, who must operate the collection station within specified opening hours, determine whether overtime requests meet the conditions, and exercise discretion over remissions/refunds of warehouse rent (Regulation 11). In enforcement contexts, the compounding provisions (Regulations 9 and 10) affect how alleged offences under the Act may be resolved with the relevant authorities.
Why Is This Legislation Important?
For practitioners, the Regulations are important because they provide a structured, time-based and weight-based fee regime that can drive significant cost outcomes in customs clearance and logistics. Overtime charges are particularly sensitive: the Regulations specify not only when overtime may be requested and how it is calculated, but also minimum periods, time-band multipliers, and minimum total fees. A failure to cancel an overtime request before the closing hour can result in liability for the minimum period even if overtime is not ultimately worked (Regulation 8).
Warehouse rent and handling charges similarly have built-in calculation rules—such as the 72-hour exemption, the exclusion of deposit/removal days from the rent calculation, and the minimum rent floor. These features can be decisive in disputes over billing for storage delays and in negotiations with customs brokers or logistics providers. The discretionary power to remit or refund warehouse rent for delays beyond the liable party’s control provides a potential remedy, but it requires careful factual substantiation.
Finally, the compounding provisions offer a settlement framework for certain offences. The caps tied to duty amounts create predictable ceilings for financial exposure and can inform risk assessments and settlement strategies. The prescribed forms requirement also supports compliance planning: practitioners should ensure that documentation aligns with the Schedule’s forms to reduce procedural challenges.
Related Legislation
- States of Malaya Customs Duties Collection Act (Chapter 316, Section 56) — authorising act and referenced offence/compounding provisions
- States of Malaya Customs Duties Collection Act — sections referenced in the Regulations (including sections 14, 15, 45, 49, and compounding provisions in section 43)
- Legislation timeline (platform reference) — for confirming the correct version as at the relevant date
Source Documents
This article provides an overview of the States of Malaya Customs Duties Collection Regulations for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.