Exports via Land
Revised e-Tax guide on Exports clarifies where and when vehicle number may be reflected
For exports via land to Malaysia, one of the supporting documents required by the IRAS is the export permit. The export permit must also contain the vehicle number at the time the export permit is declared. The revised e-Tax guide further clarifies that where the vehicle number is not known at the point of permit declaration, the vehicle number could be stated on the supporting documents (e.g., invoice, delivery order, packing list upon collection of the goods) subsequently after the declaration.
(Source: IRAS, 19 Sep 2016)