This document outlines the goods and services that can be supplied by B. H. Loh & Associates, a chartered accountant firm, at various locations including airports, seaports, and borders within Malaysia. It lists specific product categories that duty-free shops are allowed to supply, such as foods, chocolate, liquor, cigarettes, leather goods, textiles, and electronics. It also provides details on importing goods into duty-free shops and claiming input tax credits for locally sourced supplies. Contact information is given for B. H. Loh & Associates.

1. Loh Boon How
Chartered Accountant

2. • At Airport (Penang International Airport)
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3. • At Seaport (Port Klang Seaport)
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4. • At Borders (Bukit Kayu Hitam DFS)
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5. • Within The Country (Rantau Panjang DFS)
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6. (a) Foods products
(b) Chocolate ,Confectionery
(c) Liquor, Cigarettes, Tobacco
(d) Leather product
(e) Toilet preparation
(f) Textiles, wearing apparel,
(g) Footwear, Headgear
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7. (h) Tableware, Glassware (ceramic,
porcelain, glass)
(i) Jewellery
(j) Articles of base metal
(k) Typewriter, calculating machine
(l) Domestic Electrical Appliances
(m) Telephone set
(n) Audio, Video media
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8. (o) Television Receivers, Video Cassette
Recorders, Radio, Broadcast Receivers
(p) Toys, Games
(q) Cigarette Lighter, Ball Pen (plastic)
(r) Sports goods
• DFS Not allowed to supply goods that are not
listed as DFG
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9. 1. Goods that are imported,
2. Goods acquired from a bonded
warehouse,
3. Goods from an excise warehouse
• DFS must made in Custom No. 8 Form to
apply for the suspend.
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10. • Goods supplied by local manufacturer
(Including from FIZ & LMW) – local
supplies, therefore the DFS can claim as
input tax credit.
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11. 1. Goods supplied or use in the DFS
• Example : computer & office equipment
2. Services supplied or consumed in the
DFS
• Example : supply of telecommunication
consumed by a DFS (Input tax eligible).
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12. 1. Bank Guarantee
2. Stock Record
3. Return / audit report
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13. B. H. Loh & Associates
Address :
No. 1-3-15, Goldhill Complex,
Tingkat Paya Terubong 1,
11060 Penang.
H/P No. : 016-4893382
Email : bhlohass@gmail.com
Web-site / facebook : bhloh.com.my
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