Definition of Terms
· Prohibited items – items whose import into the country is prohibited.
· Items admitted conditionally – items whose importation into the country is allowed with the term if a document issued by the relevant authorities of the exporting country is presented.
· Items admitted without conditions – items whose import into the country is allowed.
Detailed information on the HS codes and their titles can be found on the Revenue Service web-page (http://www.rs.ge/4509) or at the following address: http://www.foreign-trade.com/reference/hscode.htm
For easy search for a desired item, you can use the “ctrl+F” combination. A search field will appear in the right upper corner where you can write the title of the item. Pressing the “Enter” button will highlight the search word provided by you throughout the text in a different color.
The below information is based upon the official source of Malaysia
Part I:
List of articles prohibited as imports (or in transit) or admitted conditionally
Section I Live animals; animal products
Chapter 1 Live animals
Heading HS Code ÿ Prohibited articles
01.01–06 Any animals or birds whether alive or dead or any part thereof.
ÿ Articles admitted conditionally
0106.00 Bees, leeches and silkworms.
Chapter 2 Meat and edible meat offal
Heading HS Code ÿ Prohibited articles
02.01–06 Meat and offal, fresh or preserved (dried, dehydrated, salted, pickled or smoked) frozen or chilled of buffaloes, cattle, sheep and goats.
ÿ Articles admitted conditionally
See Part II, § 2.1.
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
Heading HS Code ÿ Prohibited articles
03.01–07 Any invertebrate animal (including the eggs of such animals). All genus of piranha fish and turtle eggs.
ÿ Articles admitted conditionally
That the import is accompanied by a permit issued by or on behalf of the Director General of Agri- culture.
Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Heading HS Code ÿ Prohibited articles
04.01–10 Milk and milk products. Birds' nests, eggs of poultry, birds and testudinates, excluding turtle eggs.
ÿ Articles admitted conditionally
That the import is accompanied by a permit issued by or on behalf of the Director General of Veteri- nary under the animals ordinance 1953.
Chapter 5 Products of animal origin, not elsewhere specified or included
Nil.
Section II Vegetable products
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Heading HS Code ÿ Prohibited articles
06.01–04 Plants including any species of plant or any part thereof whether living or dead and including the stem, branch tuber, bulb, corn, rhizome, stock, budwood, cutting,layer slip, sucker, root, leaf, flower, fruit, seed or any other part or product whatsoever of a plant whether severed or attached.
ÿ Articles admitted conditionally
See Part II, § 2.2.
Chapter 7 Edible vegetables and certain roots and tubers
Heading HS Code ÿ Prohibited articles
07.01–14 Plant products including peas, beans, cashew nuts, groundnut, maize, rice, sesame, wheat, spices, tapioca, fresh vegetables, dried leguminous vegetables, roots andtubers – fresh or dried.
ÿ Articles admitted conditionally
See Part II, § 2.2.
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Heading HS Code ÿ Prohibited articles
08.02 0802.90 Cocoa pods, rambutans, pulasan and longan produced in the Philippines or Indonesia.
ÿ Articles admitted conditionally
See Part II, § 2.2.
Chapter 9 Coffee, tea, maté and spices
Heading HS Code ÿ Articles admitted conditionally
09.01–10 Consignments subject to inspection and if necessary treatment by the Department of Agriculture.
Chapter 10 Cereals
Heading HS Code ÿ Articles admitted conditionally
10.06 Rice and padi including rice flour, rice polishing, rice bran and rice vermicelli.
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten
Nil.
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Nil.
Chapter 13 Lac; gums, resins and other vegetable saps and extracts
Nil.
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
Nil.
Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Chapter 15 (Sole chapter)
Nil.
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Nil.
Chapter 17 Sugars and sugar confectionery
Nil.
Chapter 18 Cocoa and cocoa preparations
Nil.
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products
Nil.
Chapter 20 Preparations of vegetables, fruits, nuts or other parts of plants
Nil.
Chapter 21 Miscellaneous edible preparations
Nil.
Chapter 22 Beverages, spirits and vinegar
Heading HS Code ÿ Articles admitted conditionally
22.04 2204.30 Grape must with fermentation prevented or arrested otherwise than by the addition of alcohol.
22.06 2206.00 Toddy, other than canned or bottled toddy.
22.07 2207.20 Ethyl alcohol, denatured to the satisfaction of the Director General of Customs.
22.09 2209.00 Vinegar and substitutes for vinegar obtained from acetic acid. See Part II, § 2.4.
Chapter 23 Residues and waste from the food industries; prepared animal fodder
Nil.
Chapter 24 Tobacco and manufactured tobacco substitutes
Heading HS Code ÿ Articles admitted conditionally
24.02 2402.20 Cigarettes. See Part II, § 2.5.
Section V Mineral products
Chapter 25 Salt; sulphur; earths and stone; plastering materials; lime and cement
Heading HS Code ÿ Articles admitted conditionally
25.05–30 That the import is accompanied by an import permit issued by or on behalf of the Director of Agri- culture for Peninsular Malaysia (including Labuan) or the Directorof Agriculture for Sabah or Sawawak under the Plant Quarantine Regulations 1981.
Chapter 26 Ores, slag and ash
Nil.
Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Heading HS Code ÿ Articles admitted conditionally
27.03 2703.00 That the import is accompanied by an import permit issued by or on behalf of the Director of Agri- culture for Peninsular Malaysia (including Labuan) or the Director of Agriculture for Sabah or Sawawak under the Plant Quarantine Regulations 1981.
Section VI Products of the chemical or allied industries
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Nil.
Chapter 29 Organic chemicals
Heading HS Code ÿ Articles admitted conditionally
29.01–42 Imported under and by virtue of an import licence issued by the Ministry of Health. See Part II, § 2.7.
Chapter 30 Pharmaceutical products
Heading HS Code ÿ Articles admitted conditionally
30.01–06 Imported under and by virtue of an import licence issued by the Ministry of Health. See Part II, § 2.8.
Chapter 31 Fertilisers
Heading HS Code ÿ Prohibited articles
31.01 3101.00 Fertilizers – of animal origin only.
ÿ Articles admitted conditionally
That the import is accompanied by a permit issued by or on behalf of the Director General of Veteri- nary under the animals ordinance 1953.
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Nil.
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Nil.
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes; polishing or scouring preparations,candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Nil.
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes
Nil.
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Heading HS Code ÿ Prohibited articles
36.01–06 Any chemical compound, mixture or device, the primary or common purpose of which is to function by, or which is capable of, explosion or pyrotechnic effect, forexample, with substantially instanta- neous release of gas and heat. Fireworks including fire crackers.
ÿ Articles admitted conditionally
Any import of these items must be accompanied by an import permit issued by the Ministry of Trade and Industry.
Chapter 37 Photographic or cinematographic products
Nil.
Chapter 38 Miscellaneous chemical products
Nil.
Section VII Plastics and articles thereof; rubber and articles thereof
Chapter 39 Plastics and articles thereof
Heading HS Code ÿ Prohibited articles
39.20 Magnetic tape webs for video and sound recording.
ÿ Articles admitted conditionally
With permission from the Ministry of Trade and Industry. See Part II, § 2.10.
Chapter 40 Rubber and articles thereof
Nil.
Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut(other than silk-worm gut)
Chapter 41 Raw hides and skins (other than furskins) and leather
Nil.
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
Nil.
Chapter 43 Furskins and artificial fur; manufactures thereof
Nil.
Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware andwickerwork
Chapter 44 Wood and articles of wood; wood charcoal
Heading HS Code ÿ Prohibited articles
44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down; wood, roughly squared or half squared, but not further manufactured.
ÿ Articles admitted conditionally
Can be imported into the Federation under a licence issued by the Malaysian Timber Industry Board.
Chapter 45 Cork and articles of cork
Nil.
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Nil.
Section X Pulp of wood or of other fibrous cellulose material; waste and scrap of paper or paperboard;
paper and paperboard and articles thereof
Chapter 47 Pulp of wood or of other fibrous cellulose material; waste and scrap of paper or paperboard
Heading HS Code ÿ Prohibited articles
47.07 Waste paper, paperboard and scrap articles of paper fit only for use in paper making.
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
Nil.
Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Heading HS Code ÿ Prohibited articles
49.01–03 Any article containing obscene print, pictures, photographs, lithograph engraving, book or card.
49.07 Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined. Banknotes (currency).
Section XI Textiles and textile articles
Chapter 50 Silk
Nil.
Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Nil.
Chapter 52 Cotton
Heading HS Code ÿ Prohibited articles
52.01–12 Cloth bearing the imprint of reproduction of any verse from the Koran. Batik sarongs.
Chapter 53 Other vegetable textile fibres, paper yarn and woven fabrics of paper yarn
Nil.
Chapter 54 Man-made filaments
Nil.
Chapter 55 Man-made staple fibres
Nil.
Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof
Nil.
Chapter 57 Carpets and other textile floor coverings
Nil.
Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Nil.
Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Nil.
Chapter 60 Knitted or crocheted fabrics
Nil.
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted
Heading HS Code ÿ Prohibited articles
61.03 Military clothing and equipment.
ÿ Articles admitted conditionally
See Part II, § 2.15.
Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted
Heading HS Code ÿ Prohibited articles
62.17 Lanyards, waterproof khaki coats and hosetops.
Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags
Heading HS Code ÿ Prohibited articles
63.07 Webbing equipment.
ÿ Articles admitted conditionally
Subject to the approval of the Ministry of Trade and Industry.
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof; prepared feathers and articles madetherewith; artificial flowers; articles of human hair
Chapter 64 Footwear, gaiters and the like; parts of such articles
Nil.
Chapter 65 Headgear and parts thereof
Heading HS Code ÿ Prohibited articles
65.06 Safety helmets except as worn by motor cyclists or motor cycle pillion riders.
ÿ Articles admitted conditionally
May not be imported into the Federation except under and by virtue of an import licence issued by the Ministry of Trade and Industry.
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Nil.
Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers;
articles of human hair
Nil.
Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products;
glass and glassware
Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Nil.
Chapter 69 Ceramic products
Nil.
Chapter 70 Glass and glassware
Heading HS Code ÿ Prohibited articles
70.03–05 Unworked cast or rolled glass, unworked drawn or blown glass.
Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin
Chapter 71 (Sole chapter)
Heading HS Code ÿ Prohibited articles
71.02 Diamonds and other diamond-set jewellery (other than a reasonable quantity of articles of personal jewellery imported bona fide as part of the baggage of a personarriving in the Federation from a place outside the Federation and intended solely for the personal use of such person).
ÿ Articles admitted conditionally
See Part II, § 2.12.
Section XV Base metals and articles of base metal
Chapter 72 Iron and steel
Nil.
Chapter 73 Articles of iron and steel
Heading HS Code ÿ Prohibited articles
73.26 7326.19 Daggers and flick knives. Spear guns for underwater fishing.
Chapter 74 Copper and articles thereof
Nil.
Chapter 75 Nickel and articles thereof
Nil.
Chapter 76 Aluminium and articles thereof
Nil.
Chapter 77 (Reserved for possible future use in the harmonized system)
Nil.
Chapter 78 Lead and articles thereof
Nil.
Chapter 79 Zinc and articles thereof
Nil.
Chapter 80 Tin and articles thereof
Nil.
Chapter 81 Other base metals; cermets; articles thereof
Nil.
Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Nil.
Chapter 83 Miscellaneous articles of base metal
Nil.
Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Heading HS Code ÿ Prohibited articles
84.37 Parts of rice milling machinery.
May not be imported into the Federation except under a licence issued by the National Rice and
Pack Board.
ÿ Articles admitted conditionally
84.79 Automatic cassette or cartridge loaders including parts.
Imported under licence issued by the Ministry of Trade and Industry.
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers andparts and accessories of such articles
Heading HS Code ÿ Prohibited articles
85.17 Electrical equipment and parts thereof.
ÿ Articles admitted conditionally
See Part II, § 2.16.
ÿ Prohibited articles
85.25 Apparatus or equipment connected to Public Telecommunication network or system radio commu- nication apparatus.
ÿ Articles admitted conditionally
See Part II, § 3.4.
May not be imported into the Federation except under Telecoms Licence Import Department.
Section XVII Vehicles, aircraft, vessels and associated transport equipment
Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (includingelectro-mechanical) traffic signalling equipment of all kinds
Nil.
Chapter 87 Vehicles, other than railway or tramway rolling-stock, and parts and accessories thereof
Nil.
Chapter 88 Aircraft, spacecraft and parts thereof
Nil.
Chapter 89 Ships, boats and floating structures
Nil.
Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Heading HS Code ÿ Prohibited articles
90.09 9009.12 All single colour copying machines.
ÿ Articles admitted conditionally
May not be imported into the Federation except under import licence issued by the Ministry of Trade and Industry.
Chapter 91 Clocks and watches and parts thereof
Nil.
Chapter 92 Musical instruments; parts and accessories of such articles
Nil.
Section XIX Arms and ammunition; parts and accessories thereof
Chapter 93 (Sole chapter)
Heading HS Code ÿ Prohibited articles
93.01–06 Arms and ammunition as defined under the Arms Act 1960, other than personal arms and ammuni- tion imported by a bona fide traveller.
ÿ Articles admitted conditionally
May not be imported into the Federation except under an import licence issued by the Ministry of
Trade and Industry. See Part II, § 2.15.
Section XX Miscellaneous manufactured articles
Chapter 94 Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Nil.
Chapter 95 Toys, games and sports requisites; parts and accessories thereof
Heading HS Code ÿ Prohibited articles
95.04 Coin or disc operated amusement machines.
ÿ Articles admitted conditionally
May not be imported into the Federation except under an import licence issued by the Ministry of
Trade and Industry.
Chapter 96 Miscellaneous manufactured articles
Nil.
Section XXI Works of art, collectors' pieces and antiques
Chapter 97 (Sole chapter)
Nil.
Part II:
Conditions of admission of articles imported or in transit
2.1 Live animals
and animal products
2.2 Plants and plant products
2.2.1 Vegetables, plants, cereals, roots and bulbs for
human consumption
2.2.2 Fruits and nuts
2.3 Anti-parasite products for agriculture use
2.4 Beverages, alcoholic fluids
2.5 Tobacco, cigarettes
The importation of some animals, parts of animals and products of animal origin may be permitted subject to compliance with quarantine legislation and must in all cases be accompanied by such declarations, certificates and other documents as are specified, and on arrival in Malaysia will be subject to such treatment, if any, as is prescribed.
Bees, leeches and silkworms are accepted by post. Each shipment must be enclosed in a strong, secure and well-ventilated box which will not permit the escape of any contents.
The incorporation of plants and seeds by post into Malaysia is prohibited, except under and in accordance with an Import Permit issued by or on behalf of the Director of Agriculture for PeninsularMalaysia (including Labuan) the Director of Agriculture for Sabah or Sarawak under the Plant Quarantine Regulations 1981 and a phytosanitary certificate issued by an authorized official from the country of export. All consignments are subject to inspection by the Agriculture Department prior to clearance by Customs.
The importation by post of all pests and soil whether alone or attached to the roots or other parts of plants is prohibited except that the Director of Agriculture at Kuala Lumpur. Kota Kinabaluand Kuching for Peninsular Malaysia, Sabah and Sarawak, respectively, may import them for scientific purposes.
Special conditions concerning certain plants and seeds
The importation of the following plants and seeds into Malaysia is prohibited and permission to import is granted only in certain circumstances by the Director of Agriculture at Kuala Lumpur, KotaKinabalu and Kuching for Peninsular Malaysia, Sabah and Sarawak, respectively: rubber, cocoa, manila hemp, plants from the American tropics, sugar cane, pineapple, coconut, tea, potato,citrus, rice, coffee, taro, oil palm, plants imported by aircraft, cotton, plants from West Africa, banana, sweet potato.
Vegetables, plants and bulbs intended for consumption must be accompanied by a phytosanitary certificate.
The importation of fruits and nuts is permitted provided that the consignments are subject to inspection and if necessary treatment by the Department of Agriculture prior to clearance by theCustoms as provided under the Plant Quarantine Regulations 1981. Fruit must be packed in waterproof material and placed inside rigid outer containers with a tightly fitting lids.
Parasites and destroyers of noxious insects intended for the control of inspects and exchanged between the institutions officially recognized. Importation is allowed only under licence granted by the competent authority.
Liquids must be enclosed in leak proof containers made of glass, metal, plastic or similar material with secure closures. Each container must be placed in a box of metal, wood, strong plasticmaterial or strong corrugated cardboard containing enough sawdust or other absorbent material in sufficient quantity to absorb all the liquid contents in the event of breakage.
That there shall be clearly and conspicuously printed or otherwise marked in a prominent position on every container of cigarettes imported the following words: "AMARAN KERAJAAN MALAYSIAMEROKOK MEMBAHAYAKAN KESIHATAN". Where the container is a packet which is a rectangular block in shape, the words shall be placed on either the side panels of the packet.
2.7 Narcotics Narcotics are admitted solely for medical purposes, preventative or veterinary care or for scientific purposes by the authorization of the Ministry of Health.
2.8 Pharmaceutical products
2.10 Magnetic tape, cassette tape
Poisons, including any preparations, solutions, compounds, mixture or any natural substances whatever containing poisonous substances are prohibited unless sent according to the provisions of the Poisons Ordinance 1952 and Dangerous Drugs Ordinance 1952. Acetic anhydride and acetyl chloride by persons who are in possession of a Poisons Licence Type A which is endorsed by theMinistry of Health.
In order to eliminate the risk of erasure due to accidental exposure to magnetic fields whilst in the post, it is recommended that magnetic records, eg audio tapes, video tapes, computer memorytapes and disks – be enclosed in a container specifically designed to shield contents from strong magnetic fields. It is also recommended that a description of the contents should be given on theoutside of the package.
2.12 Natural or cultured pearls, precious stones and metals, articles thereof, imitation jewellery
2.15 Military clothing and equipment
2.16 Electrical equipment and parts thereof
Coins, platinum, gold or silver, manufactured or not, precious stones, jewellery, or other valuable articles must be sent by insured boxes. The maximum insurance value should not exceed 3000 MR.
The importation of military material and equipment is subject to the approval of an import licence issued by the ministry of Trade and Industry with the collaboration of the Ministry of Defence.
The specified domestic electrical apparatus or accessories should be accompanied by a certificate of approval issued by the Director General of the Department of Electrical Inspectorate Malaysiain the case of Peninsular Malaysia and Sabah or the equivalent counterpart in the case of Sarawak, certi- fying that the specified domestic electrical apparatus conforms to the Malaysian or Britishstandards or any other equivalent standards approved by the Director General of the Department of Electrical Inspectorate of Malaysia.
Part III:
Special provisions, Customs and other
3.1 The drawing-up of customs declarations
3.2 Need to insert ordinary or consular invoices, etc
3.3 Need to insert certificates of origin, import permits, etc
3.4 Customs and other provisions
3.5 Provisions concerning the seizure of postal items by the customs authorities as a result of false declaration of their contents
Customs declarations should furnish exact information on the contents of each parcel or insured letter and give a description of each article and its value.
Copies of invoices may be inserted or sent separately, as applicable.
Goods produced or manufactured in countries entitled to preferential rates of customs duty are to be accompanied by a certificate of origin prepared in the prescribed form. This certificate may be enclosed in the parcel if a note relating to it is added to the customs declaration. If the prescribed is not produced, non-preferential rates of customs duty will be collected.
No liability is assumed for insured parcels containing valuables unless they are enclosed in a strong box measuring at least one metre in length and girth combined.
Packing rules: articles of glass or other fragile materials must be packed in a suitable manner (in a box of metal, wood or strong corrugated cardboard) so as to prevent all danger to postalofficials and other postal items.
Liquids and substances easily liquefiable must be packed in a double receptacle, the outer receptacle must be of strong wood or metal. The space between the outer receptacle and the innerreceptacle must be filled with bran, sawdust or other absorbent material in sufficient quantity to absorb all the liquid contents in the event of breakage.
Postal items, subject to customs duty, received with false customs declarations are liable to