; RMCD; Malay: Jabatan Kastam Diraja Malaysia – JKDM; Jawi: جابتن كستم دراج مليسيا‎); is a government department body under the Ministry of Finance.

The list of legal references is as follows: Before any Western powers ever set foot in this land, a tax administration system had existed, that is during the heyday of the Malacca and Johor-Riau Sultanate.

In the era of the Malacca Sultanate, maritime and harbour laws existed along with matters pertaining to a tax structure involving the foreign and local merchants.

This body was authorised to grant import license and process and sell certain goods such as opium, tobacco, arrack, cigarettes and matches.

Wilkinson, Paper on Malay Subjects, O.U.P., London, 1971, p. 13) The British had taken over tax collection from the local chieftains with the introduction of the Resident system from 1870 to 1880s.

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.

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.

As a consequence there was a need to form a federation between the Malay States and this basically had been approved by the British Foreign Secretary and Straits Settlements Governor.

In 1931 during the Federated Malay States Rulers Conference or Durbar in Sri Menanti, Negeri Sembilan, the British High Commissioner, Sir Cecil Clementi proposed an expansion of the union.

The Customs main area at that time was the whole of Malaya excluding Penang (to maintain its free port status).

As a result, from the formation of the Customs Union in the Malay States in 1948, there was a dire need to boost staff performance to fulfill the needs of the country which was on her way to independence.

Lastly, the Southern Zone comprised the remaining states of Johor, Pahang, Malacca and the Customs station in Singapore.

On 16 September 1963, the structure of the Customs and Excise Department administration was reshuffled again with the inclusion of Sabah, Sarawak and Singapore into Malaysia.

On Tuesday, 29 October 1963, in the Dewan Tunku Abdul Rahman, Jalan Ampang, Kuala Lumpur, an auspicious event unfurled as the Customs and Excise Department was conferred the title Diraja / Royal by HRH Seri Paduka Baginda Di Pertuan Agong.

In 1972, the Royal Customs and Excise Malaysia were involved in a restructuring exercise following a report by an expert from the International Monetary Fund (IMF).

The enforcement of the Motor Vehicle Levy Act taking effect on 1 January 1984 also contributed towards increasing the department's revenue collection.

With the enforcement, all motor vehicles ferrying certain goods either leaving or entering the country, notwithstanding laden or empty, (unless those exempted) will be levied.

The year also saw the department embracing the International Unit System or SI, converting everything into metric by 1 January 1978 through the Customs Duty Order 1978.

The activities were the Prevention Division, Customs, Internal Tax, Research, Planning and Training, Revenue Collection as well as General Administration and Finance.

Free port status was conferred on the island beginning 1 January 1987 to encourage tourism in Langkawi (which had not been developed accordingly) wherewith it would increase the standard of living of the local people.

For both recruitment series, COBRA members underwent training at the Ulu Kinta Perak General Operations Training Center (PLPGA) where COBRA members were exposed to various forms of skills including shooting, combat medicine, "close quarter battle" (CQB), raids houses and buildings and operations at sea (marine).

RMCD is planning to increase COBRA membership to a total of 205 people to be placed in high-risk areas with smuggling crimes.

CCET members are exposed to a variety of skills in carrying out their duties including "close quarter battle" (CQB), shooting, T-Baton, martial arts and so on.

The investigation conducted by the USFD involves legislation administered by the RMCD namely the Money Laundering Prevention Act 2001 (AMLATFPUAA).

The focus of this unit is to deal with the problem of smuggling, embezzlement and misconduct, especially involving the integrity of the Customs Officers themselves.

4 Customs Officers who were the initial nucleus team for the establishment of the JKDM K9 Unit were sent to attend a drug detection dog handling course in Front Royal Virginia, USA.

JKDM's K9 unit regularly cooperates with domestic and foreign agencies such as Japan Customs (JICA) in empowering the human capital of K9 dog trainers/handlers.

In addition, the JKDM K9 Unit is also regularly invited to give demonstrations and explanations about the dangers of drugs in schools as well as government department open days.

On September 20, 2020, there was an anxious moment of exchange of fire between the JKDM Marine Unit and smugglers in Bohey Dulang Waters, Sabah.

Post-Covid 19, the Customs Marine Unit has been actively involved in Op Benteng Laut (OBL) to curb the entry of Illegal Immigrants (PATI), contraband and the spread of the Covid 19 epidemic itself.