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.
Malaysia
