Amongst the proposed amendments to simplify export procedures are:-     i. the release of goods for export using only shipping documents or invoices with customs declaration forms being submitted not later than 7 days after export; ii. allowing the processing of customs declaration forms to be done by the Customs Department without having the goods under customs control; and ii. increasing the locations for goods to be exported by allowing clearance of goods at inland customs stations or inland clearance depots. b. Records of Imported Goods As required under The World Trade Organisation of which Malaysia is a member State, a new Section 100A of the Customs Act, 1967 has been introduced. The proposed amendment which is effective from January 1, 1998 requires the preservation of records pertaining to valuation of goods imported for a period of 6 years for post-auditing purposes. c. Others Other consequential amendments concerning compliance by Malaysia with a new valuation regime for imported goods as a member State of the Marrakesh Agreement establishing The World Trade Organisation which will become effective from January 1, 1998 include :- i. methods of valuation to be used in cases where movable property has been seized and is to be returned or disposed of; and ii. protection of information submitted to the Customs Department.

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