The answer first/ 先说结论
A Malaysian warehouse is not automatically a Customs licensed warehouse—or “bonded warehouse”—because it has an industrial title, sits near a port, contains secure fencing or was licensed for a former occupier.
马来西亚仓库不会因为拥有工业地契、靠近港口、设有严密围栏，或前租户曾持牌，就自动成为海关持牌仓库或一般所称的“保税仓库”。
Under the Royal Malaysian Customs Department’s current guidance, a licensed warehouse is approved under section 65 of the Customs Act 1967.
根据马来西亚皇家关税局现行指南，持牌仓库依据《1967年关税法》第65条获批。
The applicant, licence category, approved goods, activities, premises, security system, electronic inventory controls and financial guarantee must work together.
申请企业、执照类别、获准货物、活动、场所、安保系统、电子库存控制及财务担保必须同时配合。
The correct question is not, “Is this a bonded warehouse?”
正确的问题不是“这是不是保税仓库？”
It is: “Can our company obtain the correct Customs approval for these goods and activities within this exact, legally usable and operationally controlled premises?”
而是：“我们的企业能否针对这些货物及活动，在这个法律上可使用、营运上可受控的准确场所内，取得正确的海关批准？”
Malaysia Customs’ licensed-warehouse licensing page, updated on 27 August 2026, distinguishes public, private, PEKEMA and port or airport public licensed warehouses.
马来西亚关税局于2026年8月27日更新的持牌仓库许可页面，区分公共、私人、PEKEMA，以及港口或机场公共持牌仓库。
The qualification thresholds and premises requirements differ.
各类别的资格门槛及场所要求并不相同。
Verify the current project-specific position with Customs before making the transaction unconditional.
交易成为无条件之前，应向关税局确认项目当时适用的具体要求。
First distinguish the five warehouse concepts 先区分五种仓库概念
The Chinese term “保税仓” and the English term “bonded warehouse” are often used too broadly.
中文“保税仓”及英文“bonded warehouse”经常被过度泛用。
Start by identifying the actual legal and operating model.
第一步应确认真正的法律及营运模式。
XPillar has a separate guide on Licensed Manufacturing Warehouses in Malaysia.
XPillar另有一篇马来西亚保税制造仓库（LMW）指南。
That article concerns export manufacturing under section 65A; today’s article focuses on section 65 licensed warehousing and storage.
该文章针对第65A条下的出口制造；本文则专注于第65条持牌仓储及储存活动。
Current eligibility snapshot: public versus private现行资格概览：公共与私人持牌仓库
Customs’ current page classifies goods as critical, non-critical or mixed for several threshold tests.
关税局现行页面在多项门槛中把货物分为关键、非关键或混合类别。
Do not classify the goods yourself from a sales brochure; obtain Customs confirmation for the intended stock.
不要根据宣传资料自行分类，应就拟储存货物向关税局取得确认。
Customs also states that stacking does not count as additional premises area for the GBA minimum-area test.
关税局也说明，在GBA最低面积测试中，货物堆叠不能当作额外场所面积。
A 12,000 sq ft warehouse with high-bay racking does not become 24,000 sq ft because it stores two pallet levels.
12,000平方尺仓库不会因为可以堆放两层托盘，就变成24,000平方尺。
1. Choose the correct licence category before searching选仓前先确定正确执照类别
Define whether the operator will store its own goods or third-party goods, whether manufacturing will occur, which duties or taxes are suspended, and whether the site is inside a free zone.
应先说明营运者储存自己的货物还是第三方货物、是否进行制造、哪些关税或税款需要暂缓，以及场地是否位于自由区。
A property search based only on “bonded warehouse wanted” can produce the wrong buildings and the wrong transaction structure.
若需求只写“寻找保税仓”，很容易筛出错误的建筑及交易结构。
2. Classify the goods and approved activities 确认货物类别及获准活动
Prepare the HS codes, descriptions, ownership, origin, duty exposure, packaging, annual value, peak inventory and customer list.
应准备HS编码、货物说明、货权、原产地、关税风险、包装、年度货值、最高库存及客户名单。
Identify whether the operator needs only warehousing or also break-bulk, repacking, relabelling, consolidation, buying and selling, entrepot trade, an IPC, RDC or principal-hub activity.
并确认营运者只需要仓储，还是也需要拆装散货、重新包装、重新标签、集货、买卖、转口贸易、国际采购中心、区域配送中心或主要枢纽活动。
Customs publishes a list of licensed-warehouse activities, but each proposed activity still needs to fit the actual approval.
关税局公布了持牌仓库活动清单，但每一项拟进行的活动仍须符合实际批准。
3. Screen the applicant company before pricing the property 计算物业成本前先筛查申请企业
Test the legal entity, SSM status, shareholding, board or management composition where relevant, paid-up capital, expected goods value, customer base and Customs compliance history.
检查法律实体、SSM状态、适用时的股权与董事会或管理层结构、实缴资本、预计货值、客户基础及海关合规记录。
A building cannot cure an applicant that does not satisfy the chosen category.
即使建筑条件很好，也无法弥补申请企业不符合所选执照类别的问题。
For a private licensed warehouse, confirm that the proposed goods are owned by the licence holder.
对于私人持牌仓库，必须确认拟储存货物属于执照持有人。
A group-company, consignor, customer or marketplace seller may be a different legal owner even if the cargo is operationally “ours”.
即使营运团队认为货物“是我们的”，集团关联公司、寄货人、客户或电商卖家仍可能是不同的法律货主。
4. Define the exact licensed premises 界定准确的持牌场所
Match title lot, postal address, tenancy parcel, survey or location plan, building footprint, open yard, loading bays, office, guardhouse and proposed licensed boundary.
逐一核对地契地段、地址、租赁范围、测量或位置图、建筑面积、露天场院、装卸台、办公室、警卫室及拟申请的持牌围界。
The official new-application checklist asks for evidence of lease or ownership, three copies of the location and layout plans, and an elevation plan certified by a qualified architect or engineer.
官方新申请清单要求提供租赁或业权证明、三份位置与布局图，以及由合格建筑师或工程师认证的立面图。
Roads, public drains, utility reserves, shared yards or another tenant can interrupt the controlled area.
道路、公共排水、公用设施保留地、共用场院或其他租户，可能切断受控范围。
Customs states that adding premises on lots separated by a river or public road requires a new application.
关税局说明，若新增场所位于被河流或公共道路分隔的地段，需要重新申请。
Do not assume that two nearby buildings can be treated as one licensed site.
不要假设两座相近建筑一定能当作一个持牌场所。
5. Verify legal use, CCC and approved plans 核实合法用途、CCC及核准图
Check title conditions, zoning, planning permission, local-authority licence, approved building plans and CFO, CCC or temporary permit.
检查地契条件、规划分区、规划许可、地方政府执照、核准建筑图，以及CFO、CCC或临时准证。
Compare the approved drawings with mezzanines, extensions, canopies, partitions, loading bays, guardhouses and fences on site.
把核准图与现场夹层、扩建、雨棚、隔墙、装卸台、警卫室及围栏逐项比较。
The Customs application checklist expressly requests premises and occupancy documents.
关税局申请清单明确要求提供场所及占用文件。
“Industrial land” or “warehouse use” in an advertisement does not replace them.
广告写有“工业地”或“仓库用途”，不能取代正式文件。
6. Test the single controlled main entrance and vehicle flow检查单一受控主要出入口及车辆动线
Customs’ current licensing conditions state that the premises should have only one main entrance and exit.
关税局现行许可条件说明，场所应只有一个主要出入口。
Test whether trucks can queue, be identified, inspected, sealed, rejected and released without blocking a public road or mixing with uncontrolled tenants.
应测试货车能否在不阻塞公共道路，也不与非受控租户混流的情况下，完成排队、身份核实、检查、封签、拒收及放行。
Map drivers, visitors, staff, Customs officers, empty containers, returned goods and emergency vehicles separately.
应分别标示司机、访客、员工、海关人员、空货柜、退货及紧急车辆动线。
One gate can be secure yet operationally fail if the yard is too short or every vehicle must reverse through the control point.
一个闸门即使安保严密，若场院过短或每辆车都必须倒车通过检查点，营运上仍可能失败。
7. Design the fence, CCTV, alarm and Customs access as one system把围栏、CCTV、警报及海关通道设计成一套系统
Current Customs conditions call for strong and safe construction, appropriate fencing, CCTV accessible to Customs officers and an alarm system monitored 24 hours.
关税局现行条件要求建筑坚固安全、设置适当围栏、安装海关人员可访问的CCTV，并配备24小时受监控的警报系统。
Confirm camera coverage, retention, blind spots, night visibility, network and power resilience, user permissions and maintenance responsibility.
应确认摄像覆盖、储存期限、盲区、夜间能见度、网络与电力韧性、用户权限及维护责任。
The system must also preserve Customs access without giving uncontrolled parties access to customer data or restricted areas.
系统既要让海关能够访问，也不能让未受控人士取得客户数据或进入限制区域。
Address privacy, cybersecurity and evidence handling in the operating design and contracts.
营运设计及合同应同时处理隐私、网络安全及证据保管。
8. Build an electronic inventory system that matches physical goods建立与实物一致的电子库存系统
Customs lists an electronic inventory-control system among the conditions before licence issuance.
关税局把电子库存控制系统列为发牌前条件之一。
Design the item master, HS code, duty status, owner, quantity, location, movement, damage, repacking, release and adjustment controls before occupation—not after the first container arrives.
企业应在进驻前设计货品主档、HS编码、关税状态、货主、数量、位置、移动、破损、重新包装、放行及调整控制，而不是第一只货柜到达后才开始。
Test barcode or RFID coverage, handheld devices, Wi-Fi dead zones, backup power, disaster recovery, audit trails and reconciliation with physical stock.
应测试条码或RFID覆盖、手持设备、Wi-Fi死角、备用电力、灾难恢复、审计轨迹，以及系统库存与实物盘点的核对。
A high-bay warehouse is not Customs-ready if the operator cannot account for goods by status and location.
若营运者无法按状态及位置说明货物，即使仓库可以高位堆货，也不能视为已具备海关控制能力。
9. Separate incompatible, hazardous and controlled goods分隔不相容、危险及受控货物
Customs’ current conditions state that hazardous materials must be labelled and segregated and that the location should not be near flammable materials.
关税局现行条件说明，危险物料必须标示及分隔，场所位置也不应靠近易燃物。
The actual goods may also trigger BOMBA, DOSH, DOE, product, import-licence or local-authority requirements.
实际货物还可能触发BOMBA、DOSH、DOE、产品、进口执照或地方政府要求。
Do not use a Customs licence as proof that the building is chemically, environmentally or fire-safe.
不要把海关执照当作建筑在化学、环境或消防方面安全的证明。
Review separation, ventilation, temperature, spill containment, drainage, fire systems, emergency access and insurance against the precise stock profile.
必须针对准确库存，检查分隔、通风、温度、泄漏围堵、排水、消防系统、紧急通道及保险。
10. Calculate usable capacity—not just gross floor area计算可用容量，而不只是总建筑面积
Start with the licensed boundary and subtract offices, plant rooms, fire routes, staging, inspection, quarantine, damaged goods, returns, incompatible-goods separation, empty pallets and secure records.
从持牌围界开始，扣除办公室、设备房、消防路线、暂存区、检查区、隔离区、破损货物、退货、不相容货物分隔、空托盘及安全档案空间。
Then model pallet positions, throughput and peak dwell time.
再计算托盘位、吞吐量及高峰停留时间。
For a public licensed warehouse, confirm that the qualifying floor area meets the current category threshold without counting vertical stacking as extra premises area.
对于公共持牌仓库，应确认合资格地面面积符合现行类别门槛，不能把垂直堆叠当作额外场所面积。
Separately verify floor loading, rack design, sprinkler compatibility, clear height and material-handling routes.
还须另行核实地面承重、货架设计、喷淋兼容、净高及搬运路线。
11. Budget capital, bank guarantee, licence cost and implementation time预算资本、银行担保、执照费用及实施时间
The property budget is incomplete if it includes rent and fit-out but excludes the required corporate capital, security systems, inventory technology, professional plans, bank guarantee, licence fee, testing and operating staff.
若预算只包括租金及装修，却没有计算所需公司资本、安保系统、库存科技、专业图则、银行担保、执照费用、测试及营运人员，物业预算并不完整。
Customs’ current page states that a new GBA bank guarantee is 10% of estimated annual duty, while a new GBP guarantee is 50% of estimated annual duty.
关税局现行页面说明，新GBA的银行担保为预计全年关税的10%，新GBP则为预计全年关税的50%。
Renewal calculations differ.
续期计算方式不同。
It also states a licence fee of RM2,400 for private-sector warehouses.
页面也列出私人界仓库执照费RM2,400。
These are current published figures, not a quotation; confirm the project calculation and any updated rules directly with Customs and the bank.
这些属于现行公布资料，并非项目报价；应直接向关税局及银行确认实际计算及任何最新规定。
Customs states that approval in principle is granted for six months or another reasonable period not exceeding 12 months, and the licence is issued only after all licensing conditions are satisfied.
关税局说明，原则批准有效期为六个月，或另一个不超过12个月的合理期限；只有在所有发牌条件获满足后，才会发出执照。
Treat this as an implementation window—not a promise of a six-month approval process.
应把这视为实施期限，而不是保证六个月内完成批准。
12. Protect the transaction with conditions, cooperation and exit rights通过先决条件、业主配合及退出权保护交易
Make the lease or purchase conditional on satisfactory Customs, legal, technical and fire due diligence where appropriate.
在适用情况下，应把令人满意的海关、法律、技术及消防尽调列为租赁或购买的先决条件。
Define the application category, licensed boundary, permitted goods and activities, owner cooperation, plan signing, fence and gate works, CCTV access, IT installation, inspections and authority entry.
合同须说明申请类别、持牌围界、允许货物及活动、业主配合、图则签署、围栏与闸门工程、CCTV访问、IT安装、检查及主管机关进入权。
Also allocate who pays if approval is delayed or refused, when rent starts, whether fit-out can begin early, who owns installed security systems, and how bonded goods, records, licences and alterations are removed or transferred at exit.
还应说明批准延迟或被拒时由谁承担费用、租金何时开始、能否提前装修、已安装安保系统归谁所有，以及退场时如何移出或转移保税货物、记录、执照及改造。
Customs states that a new application is required for certain changes, including moving the premises to another state or changing licence category.
关税局说明，若把场所迁往另一州或更改执照类别等情况，需要重新申请。
A property exit is therefore also a Customs transition project.
因此，物业退场也是一项海关过渡项目。
Transaction red flags 交易警示
Documents to request before signing签约前应索取的文件
Applicant company profile, SSM documents, ownership and management structure.
申请公司简介、SSM文件、股权及管理结构。
Goods list, HS codes, ownership, annual value, duty exposure and peak inventory.
货物清单、HS编码、货权、年度货值、关税风险及最高库存。
Proposed activities, customer list and import-export flow.
拟进行活动、客户名单及进出口流程。
Former Customs licence, approved plan, conditions and current status, if any.
适用时的前海关执照、核准图、条件及现况。
Title, tenancy or sale documents and exact premises plans.
地契、租赁或买卖文件及准确场所图。
Planning approval, approved building plans, CFO, CCC or temporary permit.
规划批准、核准建筑图、CFO、CCC或临时准证。
Gate, fence, CCTV, alarm, lighting and inspection-area design.
闸门、围栏、CCTV、警报、照明及检查区设计。
Electronic inventory-system design, network coverage, backup and audit trail.
电子库存系统设计、网络覆盖、备份及审计轨迹。
Fire, hazardous-goods, environmental and insurance assessment.
消防、危险货物、环境及保险评估。
Capital, bank-guarantee, fit-out and implementation budget.
资本、银行担保、装修及实施预算。
A practical brief for China-based logistics operators中国物流企业的实用需求书
Do not translate “保税仓” into a property search without explaining the business.
不要把“保税仓”三个字直接翻译成房产搜索条件，而不说明实际业务。
Provide a bilingual brief stating the Malaysian applicant, goods owner, HS codes, goods class, annual and peak value, duty exposure, customers, storage activities, manufacturing status, expected local or re-export flow, required licence category, target go-live date and preferred location.
应提供双语需求书，列明马来西亚申请人、货主、HS编码、货物类别、年度及最高货值、关税风险、客户、仓储活动、是否制造、预计内销或转口流程、所需执照类别、目标启用日期及地点。
This lets Customs, MIDA, the property owner, bank, insurer, IT team and property adviser review the same operating model—before the company signs for the wrong warehouse.
这样可让关税局、MIDA、业主、银行、保险公司、IT团队及地产顾问审核同一个营运模式，避免企业先签下错误仓库。
Frequently Asked Questions 常见问题
1. Is a licensed warehouse the same as an LMW? 持牌仓库与LMW相同吗？
No.不同。
A licensed warehouse under section 65 focuses on approved warehousing, while an LMW under section 65A combines Customs control with approved manufacturing operations.
第65条持牌仓库主要针对获准仓储；第65A条LMW则把海关控制与获准制造活动结合。
2. Can a new tenant take over the former tenant’s warehouse licence? 新租户可以直接接手前租户的仓库执照吗？
Do not assume so. 不要这样假设。
The legal entity, category, goods, approved premises, conditions and licence status must be confirmed with Customs.
法律实体、类别、货物、核准场所、条件及执照状态都必须向关税局确认。
3. Can a private licensed warehouse store customers’ goods? 私人持牌仓库可以储存客户的货物吗？
Customs’ current page states that a GBP stores critical or approved goods belonging to the licence holder.
关税局现行页面说明，GBP储存的是执照持有人本身的关键或获准货物。
If third-party goods are involved, confirm the correct category before committing.
若涉及第三方货物，应在承诺交易前确认正确类别。
4. Does high-bay racking increase the qualifying warehouse area? 高位货架会增加合资格仓库面积吗？
For the GBA minimum-area test, Customs states that stacking cannot be counted as additional premises area.
对于GBA最低面积测试，关税局说明堆叠不能当作额外场所面积。
5. Must a licensed warehouse have only one door? 持牌仓库只能有一道门吗？
Customs’ current condition refers to one main entrance and exit.
关税局现行条件指一个主要出入口。
Emergency exits and the complete fire and security design still require project-specific professional and authority confirmation.
紧急出口及完整消防与安保设计仍须取得专业人士及主管机关针对项目的确认。
6. Is CCTV enough to make a warehouse licence-ready? 安装CCTV就代表仓库已具备申请条件吗？
No.不是。
CCTV is only one control.
CCTV只是其中一项控制。
The premises, company, goods, category, alarm, fencing, inventory system, plans and financial guarantee must also be addressed.
场所、企业、货物、类别、警报、围栏、库存系统、图则及财务担保也必须落实。
7. Can an open yard form part of a licensed warehouse? 露天场院可以成为持牌仓库的一部分吗？
Customs states that a licensed area may comprise a building, a securely fenced open area or both, and allows certain large goods outdoors.
关税局说明，持牌区域可以是建筑、坚固围封的露天区域，或两者结合，并允许某些大型货物放在户外。
The proposed goods and exact boundary still require approval.
但拟储存货物及准确围界仍须获批。
8. Who should verify the property? 应由谁核实物业？
The project normally needs Customs and legal advice together with property, architectural or engineering, fire, security, IT, tax and insurance input.
项目通常需要海关及法律意见，并结合物业、建筑或工程、消防、安保、IT、税务及保险专业意见。
A property agent can coordinate evidence but cannot approve the licence.
地产代理可以协调证据，但不能批准执照。
Final decision rule最终决策原则
Do not pay a premium merely because a listing says “bonded warehouse”.
不要只因为房源写有“保税仓”就支付溢价。
Proceed only when the intended licence category, applicant, goods, approved activities, legal premises, controlled boundary, security, inventory technology, financial guarantee and transaction timetable align.
只有当拟申请执照类别、申请人、货物、获准活动、合法场所、受控围界、安保、库存科技、财务担保及交易时间表相互一致时，才应承诺。
This article provides general property due-diligence information, not legal, Customs, tax, engineering or regulatory advice.
本文仅提供一般物业尽调资料，不构成法律、海关、税务、工程或监管意见。
Requirements and classifications can change and depend on the project.
要求及分类可能改变，也取决于具体项目。
Obtain current written confirmation from qualified professionals and the relevant authorities before signing.
签约前应取得合格专业人士及相关主管机关的最新书面确认。