If I purchase goods from a foreign supplier but the foreign supplier requested for the goods to be directly delivered from their Malaysian supplier (located in a bonded warehouse / Free Zone) to me, am I required to input the customs form reference number
If I purchase goods from a foreign supplier but the foreign supplier requested for the goods to be directly delivered from their Malaysian supplier (located in a bonded warehouse / Free Zone) to me, am I required to input the customs form reference number?
In a scenario where the Malaysian Buyer purchases goods from a Foreign Supplier but the goods are directly delivered by the Foreign Supplier’s supplier in Malaysia (located in a bonded warehouse / Free Zone) to Malaysian Buyer, the e-Invoice treatments are as follows:
a) Malaysian Buyer to issue a self-billed e-Invoice for the goods purchased from the Foreign Supplier.
b) Malaysian Supplier to issue an e-Invoice for the goods sold to the Foreign Supplier.
外国供应商安排由马来西亚供应商（保税仓库／自由区）直接交货时，是否需要填写海关表格编号？
在此情境中：
📌 电子发票处理方式
a) 马来西亚买方 → 外国供应商
➡ 马来西亚买方必须开具自开电子发票（self-billed e-Invoice）
b) 马来西亚供应商 → 外国供应商
➡ 马来西亚供应商需向外国供应商开具电子发票（e-Invoice）
📌 关于 Customs Form Reference（海关表格编号）
在此类情境下（涉及 Free Zone / bonded warehouse）：
➡ Customs Form Reference 通常为可选项（optional）
➡ 可填写或不填写，视实际情况而定
📌 关键逻辑
In a scenario where the Malaysian Buyer purchases goods from a Foreign Supplier but the goods are directly delivered by the Foreign Supplier’s supplier in Malaysia (located in a bonded warehouse / Free Zone) to Malaysian Buyer, the e-Invoice treatments are as follows:
a) Malaysian Buyer to issue a self-billed e-Invoice for the goods purchased from the Foreign Supplier.
b) Malaysian Supplier to issue an e-Invoice for the goods sold to the Foreign Supplier.
外国供应商安排由马来西亚供应商（保税仓库／自由区）直接交货时，是否需要填写海关表格编号？
在此情境中：
- 马来西亚买方向外国供应商采购
- 但货物由位于保税仓库／自由区的马来西亚供应商直接交付给买方
a) 马来西亚买方 → 外国供应商
➡ 马来西亚买方必须开具自开电子发票（self-billed e-Invoice）
➡ 马来西亚供应商需向外国供应商开具电子发票（e-Invoice）
在此类情境下（涉及 Free Zone / bonded warehouse）：
➡ Customs Form Reference 通常为可选项（optional）
➡ 可填写或不填写，视实际情况而定
- 发票依据 → 交易关系（contractual flow）
- 物流路径（谁交货）≠ 发票责任
- Free Zone 情境 → Customs Form 多数为非强制
Mar 31,2026