Import tax in Malaysia
Import taxes and duties for shipping and delivering goods to Malaysia.
Overview of shipping and delivering goods to Malaysia.
When shipping goods to Malaysia, the recipient is required to pay import duties, whether the goods are for personal or commercial use. The assessment method is based on the CIF (Cost, Insurance & Freight) price, meaning duties and taxes are calculated on the full value of the imported goods, including the cost of the goods, insurance, and freight. The duty rate for some goods depends on the unit of measurement, such as weight or volume. In addition to duties, shipments to Malaysia may also incur Value Added Tax (VAT) and other applicable taxes.
Malaysian tax and duty rates.
Sales tax for shipping and delivering goods to Malaysia.
Shipments to Malaysia are subject to Value Added Tax (VAT) at a rate of 10% on the total CIF (Cost, Inclusive of Tax) amount, plus excise duties (if applicable). Some goods may be taxed at a lower rate, between 0% and 5%. Taxes on certain goods may also be levied on a case-by-case basis, such as calculated per liter or per kilogram.
Minimum duties and taxes for shipping and delivering goods to Malaysia.
In Malaysia, the CIF (Cost, Inclusive, Freight) price for shipments to Malaysia with a value not exceeding MY$500 is calculated and is exempt from duties, except for alcoholic beverages, wine, and tobacco imported from the United States. There are no minimum duties on sales tax and excise tax.
Other taxes and customs fees for shipping and delivering goods to Malaysia.
Excise tax rates are levied based on an ad valorem or on specific duties, such as the general unit per liter (L) or per liter (LAL) of alcoholic beverages, per kilogram, or per cigarette (ST).
The excise rates are determined as follows:
– 10% to 105.0%
– $0.1 per L to $34 per L
– $22.5 to LAL to $42.5 to LAL
– $0.22 connected to ST
– $7.5 per KG to $220 per KG

Location and contact information for the Customs Department for sending and receiving goods to Malaysia.
Further information regarding import declaration procedures and restrictions on goods entering Malaysia can be found on the Malaysian Customs website: http://www.customs.gov.my/en
waySending goods to Malaysia.
For shipments to Malaysia, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS., FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight services.




