In drop shipment transactions where the goods are not imported into Malaysia, what should be input under “Reference Number of Customs Form No. 1, 9, etc.” field? 在 Drop Shipment（未进口至马来西亚）情况下，应如何填写 Customs Form R
In drop shipment transactions where the goods are not imported into Malaysia, what should be input under “Reference Number of Customs Form No. 1, 9, etc.” field?
As the goods are not imported into Malaysia, the “Reference Number of Customs Form No. 1, 9, etc.” will not be applicable and taxpayers may exclude such field when issuing e-Invoice / self-billed e-Invoice for IRBM’s validation
在 Drop Shipment（未进口至马来西亚）情况下，应如何填写 Customs Form Reference？
当交易属于直接转运（Drop Shipment），且货物未实际进口至马来西亚时：
➡ “Reference Number of Customs Form No. 1, 9, etc.” 栏位不适用（Not Applicable）
📌 关键逻辑：
As the goods are not imported into Malaysia, the “Reference Number of Customs Form No. 1, 9, etc.” will not be applicable and taxpayers may exclude such field when issuing e-Invoice / self-billed e-Invoice for IRBM’s validation
在 Drop Shipment（未进口至马来西亚）情况下，应如何填写 Customs Form Reference？
当交易属于直接转运（Drop Shipment），且货物未实际进口至马来西亚时：
➡ “Reference Number of Customs Form No. 1, 9, etc.” 栏位不适用（Not Applicable）
📌 关键逻辑：
- 有进口 → 才有海关表格
- 无进口 → 无需填写
05 Apr 2026
