WHAT YOU NEED TO KNOW FOR K1 AND K2 CUSTOMS PAPER IN MALAYSIA FOR INTERNATIONAL BUSINESS
- ASICO LOGISTICS
- Oct 3
- 2 min read
In this chapter, we would like to go through the key customs paper that we need to know for international trade.
In Malaysia, international trade is regulated by the Royal Malaysian Customs Department (RMCD), and all imports and exports must be declared using specific customs forms. Two of the most commonly used documents are Borang Kastam K1 and Borang Kastam K2.
Malaysia uses various customs declaration forms such as K3, K8, K9 and even ZB for free zone transaction, each serving a distinct function in the customs clearance process to ensure compliance with regulatory requirements.
In this guide, we’ll provide a comprehensive overview of the K1 and K2 forms, which are essential for handling international import and export shipments in Malaysia.
What is K1 Form?
K1 Form aka (Borang Kastam K1) is the official import declaration form used in Malaysia for goods entering the country by paying import duty and SST.
The usage of K1 paper in Malaysia:
To calculate import duties, sales tax (SST), and any excise duties.
To ensure compliance with import regulations, permits, and approvals.
Here is what is looks like:

What It Includes?
Importer and consignee details
Description of goods & HS Code
Quantity, weight, and value
Country of origin and shipment
Applicable duties/taxes
Shipping details (vessel, flight, etc.)
Who uses K1 form?
Buyer that imports from overseas: Goods shipped directly from other countries into Malaysia
Transfers from Free Trade Zones (FTZ) and Duty-Free Islands ( Labuan, Langkawi, etc )
What is K2 Form?
K2 Form aka (Borang Kastam K2) is the official export declaration form used in Malaysia for goods being exported out of the country.
The usage of K2 paper in Malaysia:
To track and record export activities
To ensure compliance with export regulations and any permit requirements
Here is what is looks like:

What It Includes:
Exporter and consignee details
Description of goods & HS Code
Quantity, weight, and invoice value
Country of destination
Shipping method (air, sea, land)
Export license or permit (if needed)
Who uses K2 form?
Seller that export to overseas. Goods shipped out of Malaysia.
Transfers to Free Trade Zones (FTZ) and Duty-Free Islands ( Labuan, Langkawi, etc ) for export purpose.
How to prepare K1 and K2?
To submit either of these two forms, you must work with a registered Customs agent, who is authorised to make declarations through the Customs declaration portal.
You will need to include the necessary information and documents:
Import : K1
Commercial invoice
Packing list
Bill of lading or AirwayBill
Import permit / License ( if any )
Certificate of origin ( preferential / non preferential )
Export: K2
Commercial invoice
Packing list
Bill of lading or AirwayBill
Export permit / License ( if any )
For further clarification or assistance regarding the customs declaration process, please feel free to contact ASICO Logistics directly. Our team will be happy to guide you through the necessary documentation and procedures.
You may reach us at:
📞 [03-91336077 / 016-5350964 (Dennis)
We’re here to support you every step of the way.