Jabatan Kastam Diraja Malaysia (JKDM), Ipoh, Perak / Muhamad Amsyar Muaz Muhamad Kasim

Systematic tax administration activities in the Malay States led to the establishment of the Customs Department. Customs stations were situated at river estuaries and state borders and were in charge of collecting duties on agricultural products, mining, alcoholic beverages, opium and gambier. The management system of the Customs Department varied from state to state. The management of the department and tax collection were carried out by the clerks in the District Office and State Treasury Office; therefore the Customs Department did not fully manage customs and excise duty. For example in Telok Anson, Taiping and Kuala Lumpur, tax were collected by the Government Treasurer, whilst at the ports, river estuaries as well as the borders of Perak, Selangor and Negeri Sembilan, tax collection were done by Customs Clerks who were directly responsible to the District Officers in those areas. In Selangor import tax on opium were collected by the Chinese People Affairs Protection Officers.