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65-742: The Royal Malaysian Customs Department ( Abbr. ; RMCD ; Malay : Jabatan Kastam Diraja Malaysia – JKDM ; Jawi : جابتن كستم دراج مليسيا ‎); is a government department body under the Ministry of Finance . RMCD functions as the country's main indirect tax collector, facilitating trade and enforcing laws. RMCD facilitates trade by making sure that all imported and exported goods follow national and international rules. This involves inspecting and clearing goods at various entry and exit points, such as ports and airports. The department also works to prevent smuggling and other illegal activities through strict enforcement measures. The top management of JKDM

130-480: A person's name, such as Migjeni —an abbreviation from his original name ( Millosh Gjergj Nikolla ) a famous Albanian poet and writer—or ASDRENI ( Aleksander Stavre Drenova ), another famous Albanian poet. Other such names which are used commonly in recent decades are GETOAR, composed from Gegeria + Tosks (representing the two main dialects of the Albanian language, Gegë and Toskë), and Arbanon —which

195-555: A plural of an initialization without an apostrophe can also be used for a number, or a letter. Examples: For units of measure, the same form is used for both singular and plural. Examples: When an abbreviation contains more than one period, Hart's Rules recommends putting the s after the final one. Examples: However, the same plurals may be rendered less formally as: According to Hart's Rules , an apostrophe may be used in rare cases where clarity calls for it, for example when letters or symbols are referred to as objects. However,

260-557: A single letter and was originally spelled with lower case letters then there is no need for capitalization. However, when abbreviating a phrase where only the first letter of each word is taken, then all letters should be capitalized, as in YTD for year-to-date , PCB for printed circuit board and FYI for for your information . However, see the following section regarding abbreviations that have become common vocabulary: these are no longer written with capital letters. A period (a.k.a. full stop)

325-517: A symbol such as "km" for " kilometre ". In the International System of Units (SI) manual the word "symbol" is used consistently to define the shorthand used to represent the various SI units of measure. The manual also defines the way in which units should be written , the principal rules being: A syllabic abbreviation is usually formed from the initial syllables of several words, such as Interpol = International + police . It

390-738: A word to a single letter was common in both Greek and Roman writing. In Roman inscriptions, "Words were commonly abbreviated by using the initial letter or letters of words, and most inscriptions have at least one abbreviation". However, "some could have more than one meaning, depending on their context. (For example, ⟨A⟩ can be an abbreviation for many words, such as ager , amicus , annus , as , Aulus , Aurelius , aurum , and avus .)" Many frequent abbreviations consisted of more than one letter: for example COS for consul and COSS for its nominative etc. plural consules . Abbreviations were frequently used in early English . Manuscripts of copies of

455-568: Is a syllabic abbreviation of Commonwealth and (Thomas) Edison . Sections of California are also often colloquially syllabically abbreviated, as in NorCal (Northern California), CenCal (Central California), and SoCal (Southern California). Additionally, in the context of Los Angeles, the syllabic abbreviation SoHo (Southern Hollywood) refers to the southern portion of the Hollywood neighborhood. Partially syllabic abbreviations are preferred by

520-533: Is a variant of the acronym. Syllabic abbreviations are usually written using lower case , sometimes starting with a capital letter , and are always pronounced as words rather than letter by letter. Syllabic abbreviations should be distinguished from portmanteaus , which combine two words without necessarily taking whole syllables from each. Syllabic abbreviations are not widely used in English. Some UK government agencies such as Ofcom (Office of Communications) and

585-777: Is an alternative way used to describe all Albanian lands. Syllabic abbreviations were and are common in German ; much like acronyms in English, they have a distinctly modern connotation, although contrary to popular belief, many date back to before 1933 , if not the end of the Great War . Kriminalpolizei , literally criminal police but idiomatically the Criminal Investigation Department of any German police force, begat KriPo (variously capitalised), and likewise Schutzpolizei ( protection police or uniform department ) begat SchuPo . Along

650-418: Is controversy as to which should be used. One generally accepted rule is to be consistent in a body of work. To this end, publishers may express their preferences in a style guide . Some controversies that arise are described below. If the original word was capitalized then the first letter of its abbreviation should retain the capital, for example Lev. for Leviticus . When a word is abbreviated to more than

715-708: Is led by the Director General of Customs (Turus III) and assisted by 3 deputies, namely, the Deputy Director General of Customs Enforcement/Compliance Division (Jusa A), the Deputy Director General of Customs Customs/Inland Tax Division (Jusa A) and the Deputy Chief Director of Customs Management Division (Jusa B). The Royal Malaysian Customs Department consists of several divisions, namely the Enforcement Division,

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780-541: Is sometimes abbreviated abbr. , abbrv. , or abbrev. . But sometimes the trailing period is not used for such shortened forms. A contraction is an abbreviation formed by replacing letters with an apostrophe. Examples include I'm for I am and li'l for little . An initialism or acronym is an abbreviation consisting of the initial letter of a sequence of words without other punctuation. For example, FBI ( /ˌɛf.biːˈaɪ/ ), USA ( /ˌjuː.ɛsˈeɪ/ ), IBM ( /ˌaɪ.biːˈɛm/ ), BBC ( /ˌbiː.biːˈsiː/ ). When initialism

845-695: Is sometimes used to signify abbreviation, but opinion is divided as to when and if this convention is best practice. According to Hart's Rules , a word shortened by dropping letters from the end terminates with a period, whereas a word shorted by dropping letters from the middle does not. Fowler's Modern English Usage says a period is used for both of these shortened forms, but recommends against this practice: advising it only for end-shortened words and lower-case initialisms; not for middle-shortened words and upper-case initialisms. Some British style guides, such as for The Guardian and The Economist , disallow periods for all abbreviations. In American English ,

910-584: Is typically US . There are multiple ways to pluralize an abbreviation. Sometimes this accomplished by adding an apostrophe and an s ( 's ), as in "two PC's have broken screens". But, some find this confusing since the notation can indicate possessive case . And, this style is deprecated by many style guides. For instance, Kate Turabian , writing about style in academic writings, allows for an apostrophe to form plural acronyms "only when an abbreviation contains internal periods or both capital and lowercase letters". For example, "DVDs" and "URLs" and "Ph.D.'s", while

975-522: Is used as the preferred term, acronym refers more specifically to when the abbreviation is pronounced as a word rather than as separate letters; examples include SWAT and NASA . Initialisms, contractions and crasis share some semantic and phonetic functions, and are connected by the term abbreviation in loose parlance. In early times, abbreviations may have been common due to the effort involved in writing (many inscriptions were carved in stone) or to provide secrecy via obfuscation . Reduction of

1040-576: The Modern Language Association explicitly says, "do not use an apostrophe to form the plural of an abbreviation". Also, the American Psychological Association specifically says, "without an apostrophe". However, the 1999 style guide for The New York Times states that the addition of an apostrophe is necessary when pluralizing all abbreviations, preferring "PC's, TV's and VCR's". Forming

1105-690: The Old English poem Beowulf used many abbreviations, for example the Tironian et ( ⁊ ) or & for and , and y for since , so that "not much space is wasted". The standardisation of English in the 15th through 17th centuries included a growth in the use of such abbreviations. At first, abbreviations were sometimes represented with various suspension signs, not only periods. For example, sequences like ⟨er⟩ were replaced with ⟨ɔ⟩ , as in mastɔ for master and exacɔbate for exacerbate . While this may seem trivial, it

1170-459: The 1990s led to a marked rise in colloquial abbreviation. This was due largely to increasing popularity of textual communication services such as instant and text messaging. The original SMS supported message lengths of 160 characters at most (using the GSM 03.38 character set), for instance. This brevity gave rise to an informal abbreviation scheme sometimes called Textese , with which 10% or more of

1235-661: The 20th century. The contractions in Newspeak are supposed to have a political function by virtue of their abbreviated structure itself: nice sounding and easily pronounceable, their purpose is to mask all ideological content from the speaker. A more recent syllabic abbreviation has emerged with the disease COVID-19 (Corona Virus Disease 2019) caused by the Severe acute respiratory syndrome coronavirus 2 (itself frequently abbreviated to SARS-CoV-2 , partly an initialism). In Albanian, syllabic acronyms are sometimes used for composing

1300-543: The Coast Post was set up to place Customs Officers (at that time called Revenue Officers) who will collect tax and monitor commercial / trading activities. The Customs Department collaborated with the Harbour Master, Post Master and Immigration Department to ensure a smooth day-to-day operations. In 1938 ship raiding were introduced to curb smuggling activities. H.M. Customs and Excise continued until 1948 up to

1365-681: 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

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1430-605: The Customs Ordinance 1952, this department was put under the control of the High Commissioner for Malaya and headed by a Comptroller of Customs as can be found since 1938. This lasted until the country achieved its independence in 1957. Section 138, Customs Ordinance, 1952 gave the Federation Council power to issue all rules and regulations on Customs affairs. The Customs main area at that time

1495-777: The Customs and Excise Department was conferred the title Diraja / Royal by HRH Seri Paduka Baginda Di Pertuan Agong. This was an honour from the Government for the department's untold contribution to the country. It was a momentous occasion in the history of the Royal Customs and Excise of Malaysia. Amendment to the Customs Ordinance 1952, enforced on 1 October 1964, had annulled the posts of Revenue Officer and Junior Customs Officer, and in its stead new posts were introduced called Customs Officer, Senior Customs Officer and Chief Customs Officer. Beside that, this amendment also created

1560-759: The Inland Tax Division, the Compliance Division, the Customs Division, and the Technical Services Division. Royal Malaysian Customs Department (RMCD) role is to: JKDM has been allocated the authority to enforce the Acts/Regulations as below. 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

1625-730: The Malay Peninsula. This was so that the tariff growth in the Federated Malay States would not disturb the smooth trade transactions in the states. However, the Customs Union for the Malay Peninsula could only be established in 1946, that is with the formation of the Malayan Union in April 1946, and the department was given the name Customs and Excise of Malayan Union. Nevertheless, with the dissolution of

1690-529: The Malay States were divided into several provinces or districts with a chieftain authorised to collect tax over the people. Among the taxes imposed were: (C.R.J. 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. Before the formation of State Councils in

1755-629: The Malayan Union in 1948, this department was reorganised. The Customs Department then did not consist only of those under the Federated Malay States but it also included those under the administration of the Non-Federated Malay States and the Straits Settlements. In 1948, with the formation of the Federation of Malaya, the Customs and Excise Department were established for the whole of the Malay Peninsula. Under

1820-528: The Royal Customs and Excise Malaysia were involved in a restructuring exercise following a report by an expert from the International Monetary Fund (IMF). On 1 August 1972, the title for the head of Customs Department was changed to Director General of Customs and Excise; and two new posts were created, that is the Deputy Director General of Customs (Implementation) and Deputy Director General of Customs (Management). From that date onwards,

1885-546: The Straits Settlements had been established, a few tax structure and practices applied by the Malay chieftains were retained, for example the Tax Farming system. In this system, a lessee with the highest bid had the authority to collect tax. The lessee was given a license and was subject to specific rules. This facilitated the process of obtaining Excise Duty revenues. To prevent smuggling, particularly opium, from 1861 onwards

1950-768: The US Navy, as they increase readability amidst the large number of initialisms that would otherwise have to fit into the same acronyms. Hence DESRON 6 is used (in the full capital form) to mean "Destroyer Squadron 6", while COMNAVAIRLANT would be "Commander, Naval Air Force (in the) Atlantic". Syllabic abbreviations are a prominent feature of Newspeak , the fictional language of George Orwell 's dystopian novel Nineteen Eighty-Four . The political contractions of Newspeak— Ingsoc (English Socialism), Minitrue (Ministry of Truth), Miniplenty ( Ministry of Plenty )—are described by Orwell as similar to real examples of German ( see below ) and Russian ( see below ) contractions in

2015-460: The apostrophe can be dispensed with if the items are set in italics or quotes: In Latin, and continuing to the derivative forms in European languages as well as English, single-letter abbreviations had the plural being a doubling of the letter for note-taking. Most of these deal with writing and publishing. A few longer abbreviations use this as well. Publications based in the U.S. tend to follow

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2080-678: The base was in Penang and covered Kedah, Perlis and Perak. The Central Zone was based in Kuala Lumpur and its area encompassed Terengganu, Kelantan and Negeri Sembilan. Lastly, the Southern Zone comprised the remaining states of Johor, Pahang, Malacca and the Customs station in Singapore. Each Zone was led by a Senior Assistant Comptroller of Customs. On 16 September 1963, the structure of the Customs and Excise Department administration

2145-570: 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. Customs Union in the Malay States had not existed then. This led to complication in enforcing tariff on goods and differing tax rate in

2210-576: The different states. 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. With the formation of the Federated Malay States, there were efforts to integrate Customs matters between states. As an outcome, in 1904, a new legislation called the Goods Revenue Enactment Number II

2275-521: The extant of the Malayan Union era whereby the Federation of Malaya Customs and Excise Department were then established, covering the entire Malay Peninsula (except Singapore). Before British intervention in the Malay States and before the Resident System was introduced, there existed a tax administration in Pahang, Perak, Selangor and Negeri Sembilan managed by the Malay chieftains. At that time,

2340-428: The former Oftel (Office of Telecommunications) use this style. New York City has various neighborhoods named by syllabic abbreviation, such as Tribeca (Triangle below Canal Street) and SoHo (South of Houston Street). This usage has spread into other American cities, giving SoMa , San Francisco (South of Market) and LoDo, Denver (Lower Downtown), amongst others. Chicago -based electric service provider ComEd

2405-456: The globally popular term OK generally credited as a remnant of its influence. Over the years, however, the lack of convention in some style guides has made it difficult to determine which two-word abbreviations should be abbreviated with periods and which should not. This question is considered below. Widespread use of electronic communication through mobile phones and the Internet during

2470-650: 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. During that period the tax collector and all tax-related matters were the responsibility of the Chief of the Exchequer (Penghulu Bendahari): " ... the Chief of the Exchequer. (He) controlled all

2535-550: The institution or abolition of laws and other matters ...;" Among the new taxes were: Tin mines lease system with an export tax of $ 15.00 per bahara and 1/10 for other metals. Farming revenue -2.5% tax. Tax on imported opium. 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

2600-565: The number of police personnel were reinforced and new recruits swelled the ranks. Even though a Customs and Excise Department had yet to exist, all customs activities were operated by a body called the Government Monopolies. This body was authorised to grant import license and process and sell certain goods such as opium, tobacco, arrack, cigarettes and matches. At that time, excise duty were imposed on such goods as rice-wine (samsu), toddy and locally made opium whilst customs tax

2665-605: The organisational structure of the Customs and Excise Department was reshuffled again to fulfill the needs of an independent Malaya. Customs and Excise Department administration was assigned under the Finance Ministry led by a Customs and Excise Comptroller who was responsible to the Finance Minister. The department was divided into three zones based on three main trading centres. For the Northern Zone

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2730-679: The other thus creating a bumpy journey through the different bureaucracies. Following these difficulties the Comptrollers from the three territories met in mid 1967. A result of the meeting was the enactment of the Customs Act No. 62, 1967 that gave the whole of Malaysia a single Customs law. Consequently, the Indirect Tax Committee of the Treasury actively prepared a collective tariff for the three zones. In 1972,

2795-487: The period is usually included regardless of whether or not it is a contraction, e.g. Dr. or Mrs. . In some cases, periods are optional, as in either US or U.S. for United States , EU or E.U. for European Union , and UN or U.N. for United Nations . There are some house styles, however—American ones included—that remove the periods from almost all abbreviations. For example: Acronyms that were originally capitalized (with or without periods) but have since entered

2860-424: The position of Regional Comptroller of Customs and Excise (West Malaysia) was abolished and replaced with one Regional Customs Director each for the three areas, North, Central and South which were previously led by a Senior Assistant Customs Director. Abbreviation An abbreviation may be a shortened form of a word with a trailing period. For example: etcetera is usually abbreviated etc. and abbreviation

2925-543: The posts of Assistant Superintendent of Customs and Superintendent of Customs. 1964 also saw an all local selection of Customs Officers upon service completion of the last two English officials. Even though the Peninsular Malaysia, Sabah and Sarawak were contained in Malaysia, each state still worked under separate Customs Ordinances and Duty Orders. These affected the movement of goods from one territory to

2990-430: The revenue and Customs Officers and looked after the palace building and equipment". (R.J.W. Wilkinson "The Melaka Sultanate". JMBRAS VOL. XIII-Pt. 2, 1935, p. 31). The portfolio in charge of tax collection was the harbour master (syahbandar). He was entrusted by the king with the power to enforce rules and Harbour Laws (Undang-Undang Pelabuhan). There were four harbour masters that used to handle traders from all over

3055-835: The same lines, the Swiss Federal Railways' Transit Police—the Transportpolizei —are abbreviated as the TraPo . With the National Socialist German Workers' Party gaining power came a frenzy of government reorganisation, and with it a series of entirely new syllabic abbreviations. The single national police force amalgamated from the Schutzpolizeien of the various states became the OrPo ( Ordnungspolizei , "order police");

3120-401: The secret police) and VoPo for Volkspolizei . The phrase politisches Büro , which may be rendered literally as "office of politics" or idiomatically as "political party steering committee", became Politbüro . Syllabic abbreviations are not only used in politics, however. Many business names, trademarks, and service marks from across Germany are created on the same pattern: for

3185-556: The state KriPos together formed the "SiPo" ( Sicherheitspolizei , "security police"); and there was also the Gestapo ( Geheime Staatspolizei , "secret state police"). The new order of the German Democratic Republic in the east brought about a conscious denazification , but also a repudiation of earlier turns of phrase in favour of neologisms such as Stasi for Staatssicherheit ("state security",

3250-509: The states governed by the Resident System, tax collection relied on the discretion of each Resident who is also the Sultan's Advisor. The State Council subsequently would determine all matters related to Customs tax in the states. Among the functions of the council were: " ... Connection with the Government of the country influential natives and others with whom the Government may consult, regarding proposals for taxation, appointments, concessions,

3315-818: The states. In fact, all Customs offices under the Trade Commissioner and Customs Department were responsible directly to the Chief Secretary of the Federated Malay States. In 1938, the title Commissioner of Trade and Customs was changed to Comptroller of Customs. 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

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3380-546: The style guides of The Chicago Manual of Style and the Associated Press . The U.S. government follows a style guide published by the U.S. Government Printing Office . The National Institute of Standards and Technology sets the style for abbreviations of units. Many British publications follow some of these guidelines in abbreviation: Writers often use shorthand to denote units of measure. Such shorthand can be an abbreviation, such as "in" for " inch " or can be

3445-427: The title of Inspector of Trade and Customs had been changed to Commissioner of Trade and Customs. With the existence of this enactment, import and export tax schedules became uniform in the Federated Malay States. A complete integration occurred in 1920 with the establishment of one uniform Customs enactment for the Federated Malay States. With this integration, Customs stations at the borders were abolished and no tax

3510-625: The union. The proposition was based on the annual increase of import tax. Until the year 1932, Customs Tariff had already encompassed a majority of goods and preferential duty had to be created for goods coming from the British empire. The heavy reliance on import duty as a source of revenue for the Federated Malay States led Sir Cecil to opine: "Like the rest of the British Empire, the Malay States had become increasingly dependent on Customs import duties as their main source of revenue, and it

3575-516: The vocabulary as generic words are no longer written with capital letters nor with any periods. Examples are sonar , radar , lidar , laser , snafu , and scuba . When an abbreviation appears at the end of a sentence, only one period is used: The capital of the United States is Washington, D.C. In the past, some initialisms were styled with a period after each letter and a space between each pair. For example, U. S. , but today this

3640-464: The words in a typical SMS message are abbreviated. More recently Twitter, a popular social networking service , began driving abbreviation use with 140 character message limits. In HTML , abbreviations can be annotated using < abbr title = "Meaning of the abbreviation." > abbreviation </ abbr > to reveal its meaning by hovering the cursor . In modern English, there are multiple conventions for abbreviation, and there

3705-754: The world that harboured at the Malacca port: With the establishment of the Straits Settlements (which consisted of Singapore, Penang, Malacca, Labuan and Dinding in Perak) in 1826, tax administration were supervised by a Governor and a Council directly answerable to the Governor General in Calcutta, India who was in turn controlled by the Board of Governors of the East India Company. Even though

3770-444: Was enacted, with the purpose of controlling all Import tax revenue on alcoholic beverages. Under this legislation, the retailer was given a special license to import alcoholic beverages with a fixed rent payment. On 1 January 1907, a new post of Inspector of Trade and Customs was created. On the same date, a legislation called The Customs Regulations Enactment was introduced with the approval of all four States Legislative Board. In 1908

3835-427: Was imposed if the goods brought from a state to another were from the union. To collect export duty on goods that were brought out by trains, tax collecting stations were established in Singapore in 1918, Prai (1919) and Malacca (1922). The stations were also tasked with collecting duties on imported goods. The establishment of the Customs Union in the Federated Malay States had harmonised all Customs regulations between

3900-471: Was imposed on opium imported from China, tobacco, cigarettes, liquor and fire crackers. Government Monopolies, the body that controlled these customs and excise activities existed until 1937 whereby in that year the Straits Settlement Customs and Excise Department was officially launched as H.M. Customs and Excise. Following that, a Revenue Collection Branch and a Preventive Branch were set up to oversee customs and excise activities until 1937. A station called

3965-406: Was on this score that he strongly recommended the creation of a customs union embracing the whole of the Malay peninsula if trade is not to be intolerably cramped, and the interdependence of one territory upon another in matter of commerce ".(C.R. Emerson, Malaysia a study in Direct and Indirect Role, Out 1979, p. 190). Henceforth he suggested an establishment of a Customs Union for the whole of

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4030-421: Was reshuffled again with the inclusion of Sabah, Sarawak and Singapore into Malaysia. The Customs department was divided into three main territories, that is the Peninsular Malaysia (West Malaysia), Sabah and Sarawak, where each territory were led by a Regional Comptroller of Customs and Excise. On Tuesday, 29 October 1963, in the Dewan Tunku Abdul Rahman, Jalan Ampang, Kuala Lumpur, an auspicious event unfurled as

4095-407: Was symptomatic of an attempt by people manually reproducing academic texts to reduce the copy time. Mastɔ subwardenɔ y ɔmēde me to you. And wherɔ y wrot to you the last wyke that y trouyde itt good to differrɔ thelectionɔ ovɔ to quīdenaɔ tinitatis y have be thougħt me synɔ that itt woll be thenɔ a bowte mydsomɔ. In the Early Modern English period, between the 15th and 17th centuries, the thorn Þ

4160-421: 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. In 1956 a training centre was formed in Bukit Baru, Malacca. When the Federation of Malaya achieved its independence on 31 August 1957,

4225-399: Was used for th , as in Þ ('the'). In modern times, ⟨Þ⟩ was often used (in the form ⟨y⟩ ) for promotional reasons, as in Y Olde Tea Shoppe . During the growth of philological linguistic theory in academic Britain, abbreviating became very fashionable. Likewise, a century earlier in Boston , a fad of abbreviation started that swept the United States, with

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