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What is the K1 customs form in Malaysia?

The K1 is Customs Form No. 1, the import declaration of the Royal Malaysian Customs Department (JKDM). Its export counterpart is Customs Form No. 2, the K2. JKDM's import guide says import declarations are made on the K1 electronically.

What the K1 covers

JKDM's General Determination No. 1/2022, effective 1 January 2023, lists Customs No. 1 as the import declaration for:

Dutiable goods, under section 78 of the Customs Act 1967.
Non-dutiable goods arriving by sea or air (section 81), by rail (section 82) or by road (section 83).
Goods entering a duty-free island.
A provisional declaration under section 87A.
Certain goods moved into or through free zones under the Free Zone Regulations 1991.

Why the form is now set by the Director General

Before 1 January 2023 the declaration forms were prescribed in subsidiary legislation. From that date the Customs Act was amended so that forms are in the form and manner determined by the Director General of Customs, and JKDM publishes them in a General Determination.

Who may file a K1

According to JKDM, every import into Malaysia must be declared by one of three routes:

An appointed customs agent.
Self-declaration under the Authorised Economic Operator (AEO) programme.
A direct user.

Supporting documents

JKDM lists these supporting documents, which a customs officer may ask for to assess the declaration:

Bill of lading or airway bill.
Invoice.
Packing list.
Certificate of origin, where applicable.
Other relevant documents.

From declaration to release

Classify the goods. Get the correct tariff code, since it decides whether duty or tax applies. JKDM points to its HS Explorer and technical advice service.
Check controls and permits. Find out whether the goods are controlled or prohibited and whether another government agency's import permit is needed. Permits must be obtained before importing.
Declare on the K1. Make a full and true declaration, by yourself or through your agent, when the goods arrive. Import permits are presented with it, electronically or in hard copy.
Inspection. Customs may inspect the consignment to check that the import complies with the law.
Pay duty and tax. Duty and tax are payable on arrival of the goods, at the counter or online.
Release and record keeping. Customs may approve release once duty and tax are paid and any permit is held. Keep import records in Malaysia for seven years unless the Director General approves otherwise.

What we could not confirm

We did not find JKDM instructions for completing each field of the K1 in the sources we could read, so this guide does not give a field-by-field walkthrough. Use JKDM's current published guidance or your customs agent for that.

Frequently asked questions

What is the difference between the K1 and the K2?

The K1 is Customs Form No. 1, the import declaration. Customs Form No. 2, the K2, is the export declaration, according to JKDM's list of prescribed forms.

Can I file a K1 myself?

JKDM allows three routes: an appointed customs agent, self-declaration under the AEO programme, or a direct user. Check which applies to you with JKDM.

How long must I keep import records?

JKDM says import records must be kept in Malaysia for seven years, unless the Director General approves otherwise.

Sources

Last verified: 2026-10-17

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