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If the foreign supplier’s invoice is issued after the first RMCD’s clearance 若外国供应商发票在首批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？
If the foreign supplier’s invoice is issued after the first RMCD’s clearance 若外国供应商发票在首批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？

If the foreign supplier’s invoice is issued after the first RMCD’s clearance 若外国供应商发票在首批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？

If the foreign supplier’s invoice is issued after the first RMCD’s clearance

The Malaysian buyer is required to issue:

• self-billed e-Invoice for each import shipment, based on the amount declared to RMCD. The self-billed e-Invoice is required to be issued as per the timing of issuance outlined under Section 10.4.8 of the e-Invoice Specific Guideline (i.e., latest by the end of the second month following the month of each RMCD’s clearance is obtained) and the relevant customs form reference number (e.g., Customs Form No. 1) is required to be input in each self-billed e-Invoice; and

• a final self-billed e-Invoice upon issuance of the foreign supplier’s invoice. The final self-billed e-Invoice is required to be issued by the next RMCD’s clearance (timing of issuance is outlined under Section 10.4.8 of the e-Invoice Specific Guideline i.e., latest by the end of the second month following the month of RMCD’s clearance is obtained) and the relevant customs form reference number (e.g., Customs Form No. 1) is required to be input in the said self-billed e-Invoice.

• No self-billed e-Invoice is required to be issued for the subsequent shipments of goods that are included within the same foreign supplier’s invoice.

• As an example, Company ABC Sdn Bhd has purchased 4,000 units of machinery from DEF Ltd in China. The machineries will be imported into Malaysia via four separate shipments.

若外国供应商发票在首批清关后才开具，应如何处理自开电子发票（self-billed e-Invoice）？
在此情况下，马来西亚买方需分阶段处理：
📌 1️. 每批进口时（尚未收到供应商发票）
➡ 必须针对每一批进口分别开具自开电子发票
  • 金额依据：向 RMCD 申报的金额
  • 开具时间：
    ➤ 各自清关月份后的第二个月月底前
  • 必须填写：
    ➤ 海关表格参考编号（如：Customs Form No.1）
📌 2️. 收到外国供应商发票后
➡ 必须再开具一张最终（final）自开电子发票
  • 用途：反映完整交易金额（依据供应商发票）
  • 开具时间：
    ➤ 按规定时间（通常为下一次清关后的第二个月月底前）
  • 同样需填写：
    ➤ 海关表格参考编号
📌 3️. 后续批次处理
➡ 对于同一张供应商发票下的后续进口批次：
❌ 无需再额外开具自开电子发票
📌 示例说明（简化）
ABC Sdn Bhd 从中国 DEF Ltd 购买 4,000 台机器，分 4 批进口：
  • 第 1–4 批清关 →
    ✅ 每批各开一张 self-billed e-Invoice（按 RMCD 申报金额）
  • 之后收到供应商正式发票 →
    ✅ 再开一张最终 self-billed e-Invoice（按发票总金额）
  • 后续同一发票下货物 →
    ❌ 不再重复开具

 
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