In line with improving the Customs delivery system the Customs department has been continually improving in its processes and systems. One of the initiatives is the issuance of the Customs Official Receipt and the Customs Release Document for release of goods from Customs control. Both these documents can be printed at the premise of the payee thereby saving time. These improvements are in line with the electronic submission of Customs declaration.


The Customs Official Receipt issued for payment of Customs duties / taxes is an important document to show proof of payment of taxes to the Customs Department by importers / exporters. Prior to implementation of electronic submission of import declaration (Form Customs No.1) and export declaration (Form Customs No. 2) the receipt was machine printed on the declaration form itself.

Subsequently when electronic submission was implemented in 2008 the receipt issued by Customs for payment of Customs duties / taxes was printed on a separate document called the Customs Official Receipt(COR). The printing of COR was done at the Customs office where the payment was made.

Subsequent to the successful implementation of COR the Customs department has enhanced the facility by allowing the printing of COR at the premise of the payee. (Importer / exporter / authorised Customs Agent). The payee also has the option to print the COR at the Customs office where payment was made.

The COR is only issued if there is payment of Customs duty / tax. No COR will be issued for declarations which are not taxable or fully exempted from payment of Custom duty /tax. For partial exemption COR will be issued only for the amount of Customs duty / tax paid.

The important features of the COR are as follows:

i) The first copy printed will have the word ORIGINAL printed on the COR. Subsequent copies printed will have the word COPY printed on the COR. There is no limit to the number of copies that can be printed.

ii) COR will only reflect the total amount of duty / tax paid. For details of duty / tax paid for individual items please refer to the corresponding Customs Release Document (CRD).

iii) Every registered customs declaration number will be provided with a separate COR.

iv) The registered customs declaration number together with the COR number is the link to the CRD. The CRD will contain both the registered customs declaration number and COR number.

v) The user ID (the person who prints the COR), time and date of printing will appear on the COR.

vi) In cases where the COR cannot be printed successfully due to technical problems at the payee premise, the COR will have to be printed at the Customs office.

vii) Please refer to Appendix A& B for a sample of the COR original & copy.


With the introduction of printing of COR at the payees premise and electronic declaration of Customs forms, the Customs department has also introduced the Customs Release Document (CRD). The CRD essentially gives all the relevant details of the declaration submitted to Customs. The CRD also gives details of duty / tax paid for each individual item and item exempted from payment of duty /tax.

The CRD is a document used for the release of goods from Customs control for both taxable and non-taxable goods.

The printing of this document can be done at the premise of importers / exporters / authorised Customs agents or at the Customs office of declaration of goods. There is no limit to the number of copies of CRD that can be printed. No signature from Customs is required for CRD.

The CRD contains information as declared to Customs and the declarant should keep the document together with COR as record of declaration and proof of payment. Please refer to Appendix C for a sample of CRD and Appendix D for a detailed explanation of CRD.

With the introduction of COR and CRD and printing at the payees premise together with payment of duties / taxes by Electronic Fund Transfer (EFT) and electronic submission of declaration of customs forms there will be further improvement in the Customs delivery system.

Those opting to pay duties / taxes by EFT will not be required to be physically present at the Customs office to effect clearance of goods where direct release is given. For those who choose to make payments by manual means such as cash, cheque, bank draft etc. will still be required to be present at the customs office to effect payment. Please refer to Appendix E for the flow chart of Customs duty payment and issuance of COR / CRD.



Appendix A

COR Original App. A.pdf

Appendix B

COR Copy App. B.pdf

Appendix C

Customs Release Document App. C.pdf

Appendix D

CRD Detail Explanation English App. D.pdf

Appendix E

Payment Flow Chart App. E.pdf