(Royal Malaysian Customs Department) (taxation)

Fresh Drinks Sdn Bhd (The company) is a private limited company incorporated on 24 February 2005. The company has imported a product name Fresh Mango Peach Flavour valued at RM845,000 on 1 March 2022. The goods will arrive in a normal box which cannot be reuse. The good is expected to arrive in Malaysia in ONE (1) month time. The goods are to be imported into Malaysia through Free Zone Port Klang, Selangor. Upon arrival, the goods will be kept in the License Warehouse before transporting them to the company distribution centre in Kepong, Kuala Lumpur.

According to the company, the goods are a flavoured water concentrate. It was pack in a ONE (1) litre box, and it must be mix with plain water before it can be drink. The suggested measurement is to mix 33 ml of Fresh Mango and Peach flavour with 167 ml of plain water.

The following are the ingredients for the product:

Ingredients	Percentage (%)
Water	49.625
Sugar	39.5
Milk skimmed powder	4.476
Pear juice concentrate	4.214
Citric acid anhydrous	0.8
Pectin grinsted AMD 880	0.5
Mango Flavour	0.341
Peach Flavour	0.341
Mixed carotenes vegex	0.195
Ascorbic acid	0.006
Total	100

The company has come to you for advice on the followings:

Required:

Advise the company on the procedures of relief available for any disagreement between importer and RMCD in term of the custom valuations?