GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services.

GENERAL 1) What is GST? Goods and Services Tax or GST is a consumption tax based on value-added concept. Unlike the present sales tax or service tax which is a single stage tax, GST is a multi-stage tax. Payment of tax is made in stages by intermediaries in the production and distribution process. The tax itself is not a cost to the intermediaries since they are able to claim back GST incurred on their business inputs. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services. 2) Is it a new tax? No, it is a tax to replace the current Sales Tax and Service Tax (SST). 3) Why does the Government want to implement GST? Why now? Many countries have adopted GST/VAT because they are dissatisfied with their consumption tax structure. This dissatisfaction falls broadly into one and possibly all of the following categories: (i) (ii) (iii) the existing consumption sales tax is unsatisfactory; a reduction in the rate other taxes is sought; or the existing tax system has not kept pace with the development of the economy. In the case of Malaysia, the introduction of GST is part of the overall Government tax reform programme towards making the taxation system more efficient, effective, transparent, business friendly and capable of generating a stable source of revenue. GST is to replace the current consumption tax comprising of SST. 1

Based on the study conducted by the Ministry of Finance, GST can overcome the various inherent weaknesses under SST namely: (i) (ii) (iii) (iv) (v) tax cascading and tax compounding; issue of transfer pricing and value shifting; no complete relief of the tax on goods exported; discourages vertical integration; and bureaucratic red tape. Diagram 1: Cascading effect (SST) Diagram 2: Cascading effect (service tax) 2

Why now? Today there is a wealth of experience to tap into. In other words, the chance of success in implementing GST is high as there is much experience for Malaysia to draw upon them around the world in designing the system. Over the years, GST/VAT has been adopted as a main form of taxation. Currently, more than 160 countries have implemented GST/VAT. 4) What is the significance of GST? GST is a better tax system. It is more transparent, efficient, effective, self policing and less bureaucratic. GST would eliminate double taxation under the current SST. Consumer will pay fair prices for most goods and services compared to SST. Before GST (SST) GST Sales by manufacturer (juices) 2.00 2.00 Tax (10% sales tax) 0.20 (6% GST) 0.12 Price paid by hotel 2.20 2.12 Input tax credit nil -0.12 Cost to hotel 2.20 2.00 Mark up (100%) 2.20 2.00 Selling price before tax 4.40 4.00 Tax (6% service tax) 0.26 (6% GST) 0.24 Price paid by consumer 4.66 4.24 0.46 0.36 Savings (0.46 0.36) = 0.10 For businesses, they are able to reduce their cost of doing business since they are able to claim GST incurred on their business inputs. For example, under the current taxation system, manufacturers are not allowed to claim service tax on telecommunication, accounting and legal services and sales tax on indirect inputs such as office equipment and furniture. These taxes are embedded into the price of the goods sold. Hence, the cost of doing business increases. Under the GST system, any GST incurred on acquisition is claimable and is not a cost to businesses. 3

As such, Malaysian exports will become more competitive in the global market as no GST is imposed on exported goods and services. This will strengthen our export sector which would contribute to the economic growth of the country. 5) Are all goods and services subject to GST? Not all goods and services will be subjected to GST. Certain basic food and amenities such as rice, poultry, fish, meat, vegetable, sugar, flour and cooking oil are free from tax. Meanwhile, the sales and rental of residential and agricultural properties and services like private health and education as well as public transportation are exempted from GST. 6) Do we charge GST on exports? No. To make our exports more competitive, GST on exports will be zero-rated and the exporter can recover all the input tax incurred in the course of his business. 7) How does GST works? GST is a tax charged on the supply (including sales) of goods and services made in Malaysia and on the importation of goods and services into Malaysia. Even though GST is charged on the sales price of the goods or services, the amount to be remitted to the Government is only on the value added to the goods or services at each level of the distribution/supply chain. The value added is the value that a producer (whether a manufacturer or distributor, etc) adds to its raw material or purchases before selling the new or improved product or service. To enable this, GST adopts a credit offset mechanism whereby GST charged on the output of the business (for example, sale of product manufactured or services supplied) is offset against the GST paid on the goods or services acquired as inputs (for example, raw materials or utilities to be used in manufacturing) by the business. GST charged on output is called output tax. Whereas, GST incurred on acquisition is called input tax. This offsetting mechanism is to ensure GST paid by businesses are recoverable and thus help to reduce the costs of doing business. 4

Diagram 1: Input and output tax There are three types of supplies listed under GST which are: (i) (ii) (iii) Standard rated supplies are taxable supplies of goods and services which are subject to a positive rate; Zero rated supplies are taxable supplies which are subject to a zero rate that is not liable to GST at the output or input stage; and Exempt supplies are non taxable supplies which are not subject to GST at the output stage that is, when supplied to the consumer. However, the GST paid on input by the businesses cannot be claimed as tax credit. Below is an illustration showing how GST works: Diagram 2: Standard rated supply 5

Diagram 3: Zero-rated supply Diagram 4: Exempt supply 6

8) What are the GST rates in the ASEAN countries? The following are the GST rate among the ASEAN countries: Countries Year of Implementation Initial Rate (%) Current Rate (%) Indonesia 1984 10 10 Thailand 1992 10 7 Singapore 1993 3 7 Philippines 1998 10 12 Cambodia 1999 10 10 Vietnam 1999 10 10 Laos 2009 10 10 9) GST brings many advantages to the people, businesses and countries. If so, why was it not implemented earlier? Why now? In the early 1990 s there was an equal contribution to revenue between direct and indirect tax for example in 1990 the contribution from direct tax is 35.2% and indirect tax is 36.7%. However, with trade liberalisation policies in the 1990 s this proportion has changed substantially and in 2012 contribution from direct tax was 56.4% and indirect tax 17.2%. Studies by economic experts have shown that over reliance on a particular tax will have an adverse effect on the nation s financial position. Currently, Malaysia relies heavily on direct tax and petroleum revenue and now it is an appropriate time for the Government to undertake an overall tax reform to correct the imbalances. One of the measures is to introduce GST which is a more efficient system compared to the current tax system. In 2005 budget, the Government had announced the introduction of GST. However, it was deferred to a later date. In December 2009, the GST Bill was tabled for the First Reading in the Dewan Rakyat and in 2010, the implementation of GST was postponed due to: 7

(i) enable the Government to engage inclusively with all segments of the rakyat; and (ii) take into account the interest and welfare of the society to ensure the implementation of GST is well received Notwithstanding the postponement, the Government recognises the importance of GST in ensuring a strong and sustainable fiscal position to support the long term economic growth. Today there is a wealth of experience to tap into. In other words, the chance of success in implementing GST is high as there is much experience for Malaysia to draw upon them around the world in designing the system. Over the years, GST/VAT has been adopted as a main form of taxation. Currently, more than 160 countries have implemented GST/VAT. 10) When is the appropriate time for the Government to implement GST? Economists in Malaysia agree that now is the appropriate time for the Government to implement GST. There are also quarters who feel that GST should be implemented once Malaysia achieves the developed nation status. From the point of the tax system, the main concern is to overcome the inherent weaknesses in the current sales tax and service tax system. Currently, there are more than 160 countries implementing GST. The implementation of GST will contribute towards Malaysia achieving a high income status. 11) What is the GST impact on imported goods? Would it make the imported goods cheaper or more expensive? At present, imported goods are subject to import duty and sales tax unless exempted. Under GST, imported goods will still be subject to import duty but sales tax will be replaced with GST. As to whether the imported goods will be cheaper or more expensive will depend on a number of factors besides the GST rate. 8

12) What are the measures undertaken by the Government to ensure a smooth GST implementation? The Government has given businesses ample time to be ready for GST. Education, training, awareness programs and advisory visits regarding GST implementation have and will be conducted on an ongoing basis. Businesses will be allowed to register early before GST enforcement date. Prior to GST implementation, the Government will carry out pilot runs on the systems. The Government has set up a Customs Call Centre (CCC) to enable the public to make inquiries on GST and the existance of the GST Portal will disseminate information on GST to ensure high compliance when GST is implemented. 13) Is the Government machinery ready to implement GST? Yes, the Government has prepared itself fully to implement GST. The GST legislation, infrastructure, computer system, personnel, and all process and procedures are in place to implement GST. 9

CONSUMER 14) What benefits will the rakyat get? The Government had conducted social impact studies which shows that consumers will most likely bear some slight additional tax burden depending on their consumption pattern and the rate of GST to be fixed. To ease the increase in tax burden, tax and non-tax package may be given. However, basic items such as rice, poultry, meat, vegetable, flour, cooking oil, sugar, residential and agricultural properties, education and health services will not be subjected to GST. 15) How true that GST will burden the rakyat? The reason for introducing GST is to make the taxation system more effective, efficient, transparent, business friendly and capable of generating a more stable revenue. In formulating the model, the Government is very much concerned that it will not burden the rakyat especially the low and middle income group. As such, a number of goods and services which are essential to the low and middle income group have been proposed not to be subjected to GST. 16) Why do people find it difficult to accept the GST if it actually benefits them? The first hurdle is that tax is not a popular subject matter and generally nobody likes to be taxed or rather the word tax is taboo to many. However, governments all over the world need to impose tax in order to get the revenue to provide their citizens with their social needs (infrastructure, health and education services), industrial growth which results in employment opportunities, security, etc. People find it difficult to accept the GST due to lack of knowledge on GST and how it benefits them. The second hurdle is the level of knowledge on GST. It is not easy to educate consumers on GST as the moment you mentioned that GST is a form of tax you will first be faced with a wall of resistance. Thus, GST and its benefits have to be explained to them continuously in order to avoid or eliminate whatever misconception or the wrong representation provided to them regarding GST. Towards this end, the Government has emphasised that the rakyat have to 10

understand GST before it is actually implemented. Currently, people are also not aware that the GST will replace the current sales tax and service tax. In fact, many people are not even aware that they are paying sales tax and service tax on a lot of goods and services because of its single stage nature. 17) Can you comment on the statement that GST would force 12 million workforce to pay tax? Currently, the 12 million workforce are already paying tax in the form of both income tax and SST, or SST only. GST is not a new tax, it is merely a tax to replace the existing consumption tax consisting of the sales tax and service tax. Thus, the issue of forcing the 12 million workforce to pay tax does not arise. 18) How is it possible that revenue will increase when the GST rate is lower than the SST rate? Will the rakyat bear the burden of paying tax? The reasons for increase in revenue collection under the GST compared to SST are: (i) broad based tax; (ii) increase in level of compliance; and (iii) a more efficient revenue collection. As a result of a broad based tax, consumers will most likely bear additional tax burden depending on their consumption pattern and the rate of GST to be fixed. However, tax and non-tax package may be given to ease the increase in tax burden. 19) At the rate of 6%, consumer will end up paying 24% GST on their purchases. In principle, the above statement is incorrect. This is because GST is a consumption tax which is imposed on the value added at every stage of the supply chain. Although GST is imposed at every stage of the supply chain, businesses 11

can claim the GST incurred on inputs. Such mechanism implies that the end consumer only pays GST at the rate of 6% and not 24%. GST Mechanism Standard Rated GST 6% Manufacturer Wholesaler Retailer Consumer Manufacturer claim back GST Wholesaler claim back GST Retailer claim back GST Consumer pays GST at 6% only The mechanism of calculating GST are as follows: The table below shows the example of GST calculation at every stage of supply chain at the rate of 6% and the profit margin of 20%. (1) Cost (2) Output Tax (3) Input Tax (4) GST Paid (2) (3) (5) Selling Price (1) + (2) Manufacturer RM50 RM3.00 - RM3.00 RM53.00 Wholesaler Retailer RM60 (RM50+20% margin) RM72 (RM60+20% margin) RM3.60 RM3.00 RM0.60 RM63.60 RM4.32 RM3.60 RM0.72 RM76.32 12

Total GST collected by Government = RM3.00 + RM0.60 + RM0.72 = RM4.32 GST will be imposed at every stage of the supply chain beginning at the manufacturing until the last stage that is consumer. The calculation mechanism are as follows: Manufacturing stage: Sells to wholesaler at the price of RM50 and GST rate at 6% GST on sales paid to the Government is RM3.00 (RM50 x 6%) Selling price to wholesaler is at RM53.00 (RM50 + RM3.00) Wholesaler stage: Wholesaler purchases from manufacturer at RM53.00 (RM50 + RM3.00 GST) RM3.00 is the input tax incurred by the wholesaler Wholesaler sells to retailer at a margin of 20% which is RM60 and GST rate at 6% Selling price to retailer is at RM63.60 (RM60 + RM3.60 GST) RM3.60 is the output tax charged by the wholesaler to the retailer After offsetting the output tax of RM3.60 against the input tax of RM3.00, the GST payable to the Government in the GST return is RM0.60 (RM3.60 - RM3.00) Retailer stage: Purchase from wholesaler at RM63.60 (RM60 + RM3.60 GST) RM3.60 is the input tax imposed on the retailer Retailer sells to consumer at a margin of 20% which is RM72 and GST rate at 6% Selling price to consumer is at RM76.32 (RM72 + RM4.32 GST) RM4.32 is the output tax charged on the consumer After offsetting the output tax of RM4.32 against the input tax of RM3.60, the GST payable to the Government in the GST return is RM0.72 (RM4.32 - RM3.60) 13

20) What are the measures that will be taken to control the increase in prices when GST is implemented? The Government will take strict measures to ensure traders do not take advantage by using GST as an excuse to raise the price of goods for the purpose of making excessive profits. Among the measures that will be taken by the Government is the enforcing the Price Control and Anti-Profiteering Act 2011, intensify enforcement through the establishment of National Price Council, publication of the Shopper s Guide as well as making supermarkets as the benchmark price (price setter). To ensure that traders comply with the regulations, imposition of heavier fines and penalties will be charged. 21) The main issue in GST among the rakyat is related to the price of goods since GST is a broad based tax. How do you explain it to the rakyat? Tax education will be carried out on a continuous basis to the rakyat. Tax has been the country s source of revenue for development purposes. The Government will eventually return the revenue collected to the people in the form of security, health, education and improved standards of living. The philosophy of paying taxes has to be instilled among the rakyat, especially the younger generation to contribute towards the development of the country. The GST model takes into account the interest of the lower income group by making sure essential goods and services are not subject to GST. Being a more efficient and effective tax system, it will spur further the economy and this will benefit the rakyat in the form of more job opportunities and a higher standard of living. Thus, GST should not be seen in the light of price increase of goods alone but as a total package that will bring benefits to the people, business and the nation. 14

22) When GST is implemented, there may be cost savings to the business since business can claim back GST incurred on the input. How does the Government ensure that the business will pass on the savings to the consumer in the form of lower price? Currently, the rakyat is not aware that prices of goods and services include the element of sales tax and service tax. With GST, businesses should review the price of their goods or services and exclude the element of sales tax and service tax. Businesses and consumers have been informed on this matter through awareness programmes. The Government will undertake the following measures to ensure savings by the businesses is passed on to the consumers: (i) (ii) (iii) to fully enforce the provisions of the Price Control and Anti-Profiteering Act 2011. The Act empowers the Ministry of Domestic Trade, Cooperatives and Consumerism to monitor, control and take action on any price increase due to excessive profiteering; to distribute shopper s guide three months before and after GST implementation which will indicate the estimated percentage price increase or reduction of goods and services. Shopper s guide will assist the rakyat in exercising their rights as consumers; and to get the cooperation of the hypermarkets to be the price setters of goods. 23) Residential house is an exempt supply. The price will increase when GST is implemented as input tax cannot be claimed by property developer. How is it possible to convince the rakyat that the price will not be increased substatially because of GST but more due to profiteering? The treatment to exempt residential house is to reduce the burden of rakyat because house is a basic necessity to the rakyat. The treatment also complements the Government s initiatives to build more affordable houses for those who qualify especially the lower income group. This will give a minimum effect compared to a 15

situation where GST is charged at a standard rate on the residential house. The price of the residential house especially in big cities is very high where among the reasons is due to limited supply. As such, GST should not be used as an excuse for the price increase. 24) There has been a lot of fear among the public over the GST and how it works. Will GST results in people paying more for their goods and services than they are today? If not, why not? If yes, how do you justify this? The public should not have any fear over GST. Firstly it is a form of consumption tax which has been implemented by more than 160 countries in the world whether they are of a developed, developing or less developed status. Secondly, where Malaysia is concerned, GST replaces the existing consumption tax which comprises of sales tax and service which are found to be less effective, efficient, transparent and business friendly. Being a consumption tax, it is only incurred by the man on the street only when the goods or services are consumed. If no consumption takes place, he does not have to pay GST. The public may not be aware that currently sales tax at the rate of 10% or 5% is already embedded in the prices which they pay for most goods, for example electrical goods, clothes, shoes and household appliances as the sales tax is imposed at the manufacturers level or at the point of import. By the time the goods reach the consumers the sales tax paid at the manufacturers level would be cascaded into the sales price at each level of the distribution/supply chain. GST, unlike sales tax or service tax, is a multi-tier consumption tax which will be applied at every stage of the distribution/ supply chain. At every stage of the distribution/supply chain businesses are able to claim back as credit the GST paid on the goods and services which they have acquired for the purpose of their business thus eliminating the cascading effect suffered under the current consumption taxes. As such, for goods which are now subject to sales tax there should be a reduction in prices due to the elimination of the cascading effect. Consumers should also be better off as some basic essential goods eg rice, 16

vegetables, cooking oil and fish are not subject to GST at all. However, there may be an increase in price of certain goods and services which are currently not subject to any sales tax or service tax. The increase should not be more than the GST rate proposed due to the fact that businesses can claim back the GST paid on their acquisitions. 25) How do we make the rakyat understand that they are currently paying consumption tax in the form of sales tax and service tax? Measures undertaken to enhance the rakyat understanding that they are currently paying sales tax and service tax are as follows: (i) continuous awareness programme with consumers such as public consultation, forum and seminar; (ii) increase publicity through all modes of communication (main stream and social media); (iii) upload information for consumers in GST Portal; (iv) collaboration with consumer associations, NGOs to educate consumers; and (v) roadshows held at shopping complexes, schools, community centre and other public places. 26) The rakyat is concerned that even though GST will initially start at a lower rate, it will eventually increase to a higher rate as in our neighbouring country Singapore. Sales tax was introduced in 1972 whereas service tax in 1975. Since then the increase in sales tax rate has occurred only once that is in 1982, after 10 years of implementation from 5% to 10%. Meanwhile the service tax rate was increased only in 2011 after 36 years of implementation that is from 5% to 6%. In comparison with countries that have implemented GST such as Australia, Japan and Singapore the increase in tax rate only happened after several years of 17

implementation. Economic stabilisation, GST system effectiveness, people s acceptance and the impact on the consumers affect the increase of the tax rate. Country Implementation of GST (Year) Australia 1999 Japan 1989 Singapore 1994 Tax Increase (Year) 10% (No increment after 12 years) 5% (No increment after 25 years) 3% (No increment after 9 years) 4% (2003) 5% (2004) 7% (2007 until present) Out of the 160 countries that have implemented GST only 12 countries have reduced their rates and 55 other countries have increased their rates since implementing VAT/GST. 27) Generally what is the average rate of GST/VAT adopted in most countries? The average rate is 16.9%, the lowest rate is 5% (Japan, Nigeria, Taiwan, Iran, Canada) and the highest rate is 27% (Hungary). 28) Will the price displayed be inclusive or exclusive of GST? The price displayed will be inclusive of GST. 29) Will the Government s policies on subsidies be affected by GST? The Government s policy on providing subsidies is a separate matter from the imposition of GST. 18

30) Will the cost for education and health be increased with the implementation of GST? The cost for education and health services will not increase significantly because the GST treatment on education and health is similar as the current treatment under the sales tax and service tax. 19

BUSINESS 31) What benefits do businesses get from GST? Our studies have shown that there will be a reduction in the business costs due to: (i) GST paid on inputs is claimable; (ii) exports are zero rated; (iii) there is no matching of input tax and output tax; and (iv) the existence of special schemes to alleviate cash flow. 32) Do all businesses need to be registered under GST? Those with annual sales of taxable supply exceeding the prescribed threshold of RM500,000 are mandatorily required to be registered. However, those below the prescribed threshold may appy to be voluntarily registered. 33) Can we apply for GST registration online? Yes, online registration is encouraged. 34) How do we register for GST? Manually or online registration. 35) Where and when do I need to apply for GST registration? Application for GST registration may be made in the following manner: (i) (ii) (iii) apply electronically through www.gst.customs.gov.my; at the registration kiosk made available at any Customs Office; or manual submission by post. 36) How does the Government address the false input tax credit claim? The following measures are taken to address false input tax credit claims: (i) having a comprehensive risk management system; 20

(ii) the use of tax performance ratio to identify delinquent businesses; (iii) the use of computerized auditing technique and forensic tools; (iv) desk, compliance and refund audit to monitor false input tax claim; (v) information from the general public and business; and (vi) exchange of information with other government agencies 37) What assistance will be provided to the SMEs for them to be GST ready? Government would assist SMEs by reducing the compliance cost involved. The Government would provide free training and education and also assist SMEs in acquiring the basic software needed for GST implementation. 38) How will the Government ensure that the businesses will remit the right amount collected to the Government? GST registered persons are required to submit periodical returns and remit tax to the Government. GST Audit Team will conduct audit on the registrant periodically and when the need arises. Beside this, the GST risk management system will send out alert on high risk registrants, input tax claims or suspicious payments. 39) Large taxpayers contribute substantial revenue. If there is any element of fraud in the payment of tax and input tax credit claims, it will result in a major impact to the country s revenue. How will the Government overcome the evasion of tax by these taxpayers? The approach that will be taken by the Government are as follows: (i) having a comprehensive risk management system; (ii) the use of tax performance ratio to identify businesses who intend to evade payment of GST; (iii) having a list of major exporters to overcome input tax credit claims relating to false exports; (iv) the use of computerised auditing technique and forensic tools; (v) to conduct joint audit with the Inland Revenue Board; and 21

(vi) to create a large taxpayer unit. 40) Will GST affect small-businesses like night market selling clothes or food items? Will they also need to impose and pay GST? Implementation of GST may only affect the small-businesses like the night market operators if their annual turnover exceeds the prescribed threshold which require them to be registered under GST. 22

MISCELLANEOUS / OTHERS 41) Will GST help to reduce the fiscal deficit in Malaysia? The introduction of GST in Malaysia is to replace the current consumption tax (Sales Tax and Service Tax) which has many weaknesses. GST is part of the overall tax reform to make the taxation system more effective, efficient, transparent, business friendly and capable of generating a more stable source of revenue. In the long run, a more effective and efficient tax system will help in reducing the fiscal deficit in Malaysia. 42) What are the things/facts that people should know about GST? Currently the Ministry of Finance is conducting a series of awareness program on GST to the public and businesses. The aim of this awareness program is to help the public and business to have a better understanding on the proposed GST model in Malaysia, the mechanism and steps taken by the Government to overcome issues raised concerning GST. The people need to know that GST is charged and collected on all taxable goods and services produced in the country including imports. Only businesses registered under GST can charge and collect GST. GST collected on output must be remitted to the Government. However, businesses are allowed to claim the input tax credit. As far as the rakyat is concerned they only need to pay GST if they consume those goods or services. If not, they are not affected by GST. 43) What is the impact of GST on the economy? Consumption stimulates the economy but people may not want to consume/spend as much if they are taxed for it. There will be a positive impact on the economy due to the following: 23

(i) reduction in business costsa) special schemes to alleviate cash flow problems b) credit offset mechanism c) can claim the input tax due based on the invoice produced (ii) lead to more competitive pricing; (iii) makes our export more competitive as exports are to be zero-rated; (iv) increase in Gross Domestic Product; (v) reduce shadow economy activities; and (vi) it is a tool to manage the economy eg tourist refund scheme is proposed as a means to boost the tourism industry and tourism spending in the country, exports are zero-rated to make our goods more competitive globally. There might not be a reduction in consumption due to: (i) prices of certain goods and services might be lower; (ii) change in consumption pattern. GST works on the affordability concept. Consumers have to decide on which goods or services to buy and GST is only incurred when the goods or services are consumed. They may divert more of their expenses towards essential goods and services rather than on luxury goods; (iii) a lot of basic necessities are not subject to GST; (iv) GST is a replacement tax; or (v) input tax credit mechanism should reduce business cost. 44) How will the Government address GST issues during transitional period from the current tax regime to the GST regime? The Government will ensure that business will be able to have a smooth transition into the GST regime. The Government has had many dialogues and consultations with the business sector to inform and address the issues pertaining to transitional period and will continue to do so. 24

Further information can be obtained from: (a) GST Website : www.gst.customs.gov.my (b) Tel : 03-8882 2417/ 2424 / 2857 / 2827 Fax : 03-8882 2132 E-mail : simkiat.tan@customs.gov.my rokiah.embong@customs.gov.my zarina.nordin@customs.gov.my 25