Interaksi Orang Melayu di Pahang Dengan Orang Jakun

Menurut Logan (1848) dan Balfour (1871), salah satu hobi Orang Melayu di Pahang ialah memburu Orang Jakun. Dalam hutan Pahang terdapat banyak puak Jakun. Mereka ini berkulit putih. Selalunya, Orang Melayu masuk ke hutan secara berpasukan. Orang Jakun yang berjaya ditangkap akan dibawa ke Pahang atau ke siam untuk dijual. Harga yang ditawarkan ke atas Orang Jakun ini sangat tinggi kerana warna kulit mereka.

Minyak Masak Masih Kurang di Pasaran

Sehingga 31 Januari 2012, tinjauan mendapati bahawa minyak masak masih kurang di pasaran. Apa yang menghairankan ialah cuti Tahun Baru Cina 2012 sudah lama berlalu. Felda juga mempunyai jenama minyak masaknya yang tersendiri iaitu Saji. Tetapi minyak masak jenama Saji keluaran Felda sukar di dapati. Apabila ditinjau di kebanyakan pasaraya, minyak masak jenama Saji tidak kelihatan di rak. Kedai mamak pun tidak menjual minyak masak jenama Saji. Sebotol pun tiada. Apa yang sudah terjadi? Yang lebih menghairankan lagi ialah Felda mengendalikan kawasan penanaman sawit yang sangat besar di Malaysia. Rata-rata peneroka Felda berbangsa Melayu. Pengurusan Felda juga terdiri daripada staf yang berbangsa Melayu.

Dari sudut bisnes, inilah peluang Felda untuk membuat untung. Felda boleh mengambil manfaat dari kekurangan bekalan untuk menggandakan pengeluaran. Takkan ini pun pengurusan Felda tak faham? Bilakah Felda mampu bersaing di peringkat global?

Control on Licensed Manufacturing Warehouse Premises

How a Licensed Manufacturing Warehouse in Malaysia is controlled?

1. Licensed Manufacturing Warehouses are documentarily controlled by the Customs. As such, Customs Officers will not be stationed at the licensed premises.
2. Manufacturing process can be carried out without limitation to the time, but no dutiable goods shall be brought in or taken out of the licensed premises outside the normal opening hours without a written permission from the State Customs Director where the LMW is located.
3. Licensees are fully accountable and responsible for the usage, control and safety of all goods kept in the warehouse and for the movement of goods into and out of the licensed premises.

Taken from Kastam Diraja Malaysia website

Movement of Goods in LMW Environment

The movement of goods that applies to Malaysian Licensed Manufacturing Warehouse (LMW) environment is as follows:

1. Movement of raw materials, components, machines, equipments and spare parts from a place of import to a licensed manufacturing warehouse must be covered by Customs Form No. 1 to be submitted to the Customs at the place of import.
2. For finished goods to be exported, licensee is required to submit Customs Form No. 2 at the place of export together with the invoices.
3. For finished goods permitted to be sold in the domestic market, submission of Customs Form No. 9 is required. Local sales is regarded as import, and import duty and sales tax are required to be paid in line with Section 65A(3)(b) Customs Act 1967 and Section 7(1)(d) Sales Tax Act 1972 (paid via Form CJ 3) respectively.
4. For movement of goods sold to Free Zone Area, Customs Form No. 2 is required at the point of entry.
5. For goods sold to another Licensed Manufacturing Warehouse (LMW), the licensee is required to obtain approval before sales is made. Form GPB 1 is used for movement of finished goods to another LMW licensee.
6. For LMW goods exported via a trading company using facilities specified in Item 165 Customs Duty (Exemption) Order 1988 and Item 91 of Sales Tax (Exemption) Order 1980, approval will need to be obtained from the State Customs Director where the trading company is situated. In situations where dutiable goods are exported directly from LMW, the usage of Customs Form No. 2 is allowed under the name of the approved trading companies. If the goods purchased by the trading company are transferred to another premise, then the declaration on Customs Form No. 9 is required and the exemption of duties declared as approved. During exportation, the trading company should also declare on Customs Form No. 2 the names and licence of the suppliers as well as approval issued.

Taken from Kastam Diraja Malaysia website

Exemption From Customs Duty

This exemption from customs duty applies to Licensed Manufacturing Warehouse (LMW) in Malaysia

Raw materials or components eligible for duty exemption

Customs duty exemption is given to all raw materials / components used directly in the manufacturing process of approved product from the initial stage of manufacture until the finished product is finally packed ready for export. This also includes packaging materials and casings (e.g. casings for calculators and cameras).

The list of raw materials / components that can be imported and brought into the Licensed Manufacturing Warehouse without the payment of customs duty is issued together with the Licensed Manufacturing Warehouse licence. Addition or deletion to the list can be made from time to time.

Goods subjected to excise duty incorporated in the final products, may be exempted from excise duty. Application for such exemption of the excise duty shall be made to the Treasury for consideration under Section 10(a) of the Excise Act 1976.

Raw materials or components not eligible for duty exemption

1. Forklifts
2. Fuel oils
3. Building and construction materials
4. Office equipment/furniture
5. Generator and related accessories
6. Wearing apparels (e.g. uniforms for factory workers)
6. Food and Drinks
7. Materials for machinery and factory cleaning purpose

Exemption for Machinery equipment

Machinery equipment required for the direct manufacturing process of approved final products are entitled to exemption from customs duty and sales tax under Item 88, Customs Duty (Exemption) Order 1988 and Item 83 Schedule B Sales Tax (Exemption) Order 1980.

Taken from Kastam Diraja Malaysia website

Licensed Manufacturing Warehouse (LMW) in Malaysia

Objective

Basically, the purpose of the introduction of Section 65A, in addition to Section 65 of the Customs Act 1967, is to enable manufacturing process to be carried out in licensed warehouses. The manufacturing operation inside the licensed warehouses is subject to minimal customs procedures. This is primarily intended to cater for the export oriented industries.
The licensed manufacturing warehouse can be set up speedily and anywhere in the Principal Customs Area without any need to be near to the ports of entry unlike the Free Zones established under the Free Zone Act 1990. Thus, the industries may be encouraged to be located in the rural areas. Raw Materials/ components used directly in the manufacturing process are exempted from customs duties and sales tax.

Location of Licensed Manufacturing Warehouse

A company that intends to get a licence to set up Licensed Manufacturing Warehouse facilities will need to locate the warehouse in a less developed areas, in line with Government’s policy to spread the export-oriented and labor intensive industries to those areas. However, in this respect, a certain degree of flexibility is exercised. The Director General of Customs can still consider the setting up of the Licensed Manufacturing Warehouse in the areas other than in the less developed areas, on the account of the special nature of the manufacturing operation.

Application for License

Application to establish a warehouse for the storage of dutiable goods under Section 65 and to manufacture such goods for the production of other dutiable goods under the provision of Section 65A can be made simultaneously. Application forms will need to be submitted to the State Customs Director where the proposed warehouse is to be located through the nearest customs office. All information required in the application form must be fully furnished together with certificates, plans and other supporting documents.

License Period

Licence under Section 65 and Section 65A is issued at the discretion of the Director General of Customs and the fee is fixed at RM2,402.00 (Two Thousand and Four Hundred Ringgit Malaysia for licence under Section 65 and a nominal two Ringgit Malaysia for licence under Section 65A). It is for a period of two years subjected to renewal. The licence so granted shall be subjected to such conditions as the Director General of Customs may specify.
If the product manufactured falls under the categories of goods liable to excise duty, an excise licence is required and its fee is as prescribed under the Third Schedule, Excise Regulations, 1977.

Types of Premises

Premises considered suitable as Licensed Manufacturing Warehouse must be of permanent construction and secured to the satisfaction of the Director General of Customs.
The building must contain separate storage space for raw materials and finished products. It must also provide separate space to be used solely for the manufacturing of duitable goods.

Take from Kastam Diraja Malaysia website

What Is A Warehouse?

From Wikipedia, the free encyclopedia

"A warehouse is a commercial building for storage of goods. Warehouses are used by manufacturers, importers, exporters, wholesalers, transport businesses, customs, etc. They are usually large plain buildings in industrial areas of cities and towns. They come equipped with loading docks to load and unload trucks; or sometimes are loaded directly from railways, airports, or seaports. They also often have cranes and forklifts for moving goods, which are usually placed on ISO standard pallets loaded into pallet racks.

Some warehouses are completely automated, with no workers working inside. The pallets and product are moved with a system of automated conveyors and automated storage and retrieval machines coordinated by programmable logic controllers and computers running logistics automation software. These systems are often installed in refrigerated warehouses where temperatures are kept very cold to keep the product from spoiling, and also where land is expensive, as automated storage systems can use vertical space efficiently. These high-bay storage areas are often more than 10 meters high, with some over 20 meters high.

The direction and tracking of materials in the warehouse is coordinated by the WMS, or Warehouse Management System, a database driven computer program. The WMS is used by logistics personnel to improve the efficiency of the warehouse by directing putaways and to maintain accurate inventory by recording warehouse transactions.

Traditional warehousing has been declining since the last decades of the 20th century with the gradual introduction of Just In Time (JIT) techniques designed to improve the return on investment of a business by reducing in-process inventory. The JIT system promotes the delivery of product directly from the factory to the retail merchant, or from parts manufacturers directly to a large scale factory such as an automobile assembly plant, without the use of warehouses. However, with the gradual implementation of offshore outsourcing and offshoring in about the same time period, the distance between the manufacturer and the retailer (or the parts manufacturer and the industrial plant) grew considerably in many domains, necessitating at least one warehouse per country or per region in any typical supply chain for a given range of products.

Recent developments in marketing have also led to the development of warehouse-style retail stores with extremely high ceilings where decorative shelving is replaced by tall heavy duty industrial racks, with the items ready for sale being placed in the bottom parts of the racks and the crated or palletized and wrapped inventory items being usually placed in the top parts. In this way the same building is used both as a retail store and a warehouse.

Modern warehouses are also used at large by exporters/manufacturers as a point of developing retail outlets in a particular region or country. This concept reduces the end cost of the product to the consumer and thus enhance the production sale ratio. Warehousing is an age old concept which can be used as sharp tool by original manufacturers to reach out directly to consumers leaving aside or bypassing importers or any other middle agencies or person.

Internet impact

The internet has had an influence on warehouses too. Internet based stores do not require physical points of selling. However, warehouses are still required to store the goods. Since direct contact with customers means many small orders, this is a different situation where stores would be ordering large numbers of goods. Simply said, warehouses change from shipping large quantities of goods to shipping large numbers of small quantities of goods.

Having a large and complex supply chain containing many warehouse may be costly. Sometimes, it is beneficial to have one large warehouse per continent. This warehouse should be located at a central point, where transport is available to all other destinations. At these continental hubs, goods have to be customised for different countries. For example, goods get a price ticket in the language of the country where it will go. Making small adjustments to goods at a warehouse is called value added services."

What is kept in a store?

The functions in a store is similar to those in a warehouse. A store normally contains the following:

1. finished goods

2. raw materials

3. component parts

4. work in process items

5. packaging materials

6. repair parts

7. maintenance materials

8. tools

9. gauges

10.jigs

The items kept in a store differ among organisations. The size and the complexity of the operation of an organisation influence the extent of the value and the types items kept by a store. A large manufacturing facility, for example, will have several different stores according to functional areas in the organisation. The logistic department will handle finished goods store. In much the same way, the maintenance department will keep repair parts, maintenance materials, tools, gauges and jigs in its store. The concept of operating a store is the same no matter what the store keeps. Thus, a person with an ample experience handling a raw material store will be able to adapt to a finished goods store environment quite easily.