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Where the imported goods are purchased under one foreign supplier’s invoice but imported into Malaysia via multiple shipments (with different RMCD’s clearance dates), when will the Malaysian buyer be required to issue self-billed e-Invoice? 同一张
Where the imported goods are purchased under one foreign supplier’s invoice but imported into Malaysia via multiple shipments (with different RMCD’s clearance dates), when will the Malaysian buyer be required to issue self-billed e-Invoice? 同一张

Where the imported goods are purchased under one foreign supplier’s invoice but imported into Malaysia via multiple shipments (with different RMCD’s clearance dates), when will the Malaysian buyer be required to issue self-billed e-Invoice? 同一张

Where the imported goods are purchased under one foreign supplier’s invoice but imported into Malaysia via multiple shipments (with different RMCD’s clearance dates), when will the Malaysian buyer be required to issue self-billed e-Invoice?

Where there are multiple import clearances under the same invoice from the foreign supplier, the timing for the issuance of the self-billed e-Invoice are as follows: 

a) If the foreign supplier’s invoice is issued by the time the first import shipment clearance is obtained

• The Malaysian buyer is required to issue self-billed e-Invoice based on the foreign supplier’s invoice 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 RMCD’s clearance is obtained). The Malaysian buyer is required to input the customs form reference number (e.g., Customs Form No.1) in the self-billed e-Invoice. 

• No self-billed e-Invoice is required to be issued for the subsequent shipments for goods that are included within the same foreign supplier’s invoice.
  
同一张外国供应商发票分多批进口时，应何时开具自开电子发票（self-billed e-Invoice）？

当同一张外国供应商发票下的货物分多次进口（且有不同的 RMCD 清关日期）时，处理方式如下：
📌 情况（a）：供应商发票已在首批清关前或当时已开具
➡ 马来西亚买方应根据该供应商发票开具一张自开电子发票，时间如下：
  • 最迟在首批清关月份后的第二个月月底前开具
    （即依据《e-Invoice Specific Guideline》第 10.4.8 条）
📌 重要要求
在该自开电子发票中，买方必须：
➡ 填写海关表格参考编号（例如：Customs Form No.1）
📌 后续批次处理
➡ 对于同一张供应商发票下的后续进口批次（subsequent shipments）：
❌ 无需再重复开具自开电子发票
📌 总结
  • 同一发票 + 多次清关
  • 首批清关 → ✅ 开具 1 张 self-billed e-Invoice
  • 后续清关 → ❌ 无需再开具
  • 必须填写 → Customs Form Reference
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