Licensed Manufacturing Warehouse (LMW) Application
LMW Application
Apply Licensed Manufacturing Warehouse (LMW) from Royal Malaysian Customs Department
Licensed Manufacturing Warehouse (LMW) is a warehouse license under the provision of section 65/65A of the Custom Act 1967, Malaysia. The purpose of LMW is to give Custom duty exemption to raw materials/ components and machineries and equipment which used directly in the manufacturing process of approved produce from first stage of manufacturing till finished product is finally packed ready for export.
The criteria that must be fulfilled to apply a licensed manufacturing warehouse as stated below:
- Manufacturers who own a Manufacturing License under the Industrial Co-ordination Act 1975 (ICA) or have an exemption letter issued by the Malaysian Investment Development Authority (MIDA)
- Manufacturing that conforms to the manufacturing interpretation of Section 2 (1), the Custom Act 1967
- Manufacturers that exporting more than 80% of total value of finished goods for 12 months
- Manufactured goods that are excised duty such as vehicles, cigarettes, liquor and petroleum/ petroleum product are not eligible to apply LMW facilities.
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