IMPORT DESTINATION

Importing Into 🇲🇾 Malaysia

CUSTOMS AUTHORITYRoyal Malaysian Customs Department (RMCD)

STANDARD VAT6%

DE MINIMIS (USD)US$68

De Minimis Threshold

THRESHOLD (USD)

US$68

LOCAL CURRENCY

MYR 500

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Sales and Service Tax (SST) de minimis threshold was lowered from MYR 500 to MYR 500 for most goods, but for goods from major e-commerce platforms the threshold may be lower. Import duty de minimis is also generally MYR 500. Check RMCD for most current guidance as low-value goods rules were under revision.

As of: 2023-04-01

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Import Declaration (K1 Form — uCustoms system)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (ASEAN Form D, CPTPP CO, etc.)
06	Import Permit (for controlled goods)
07	Halal certificate (for food products entering halal market)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Firearms and ammunition (police licence required)
⚠Certain pharmaceuticals and controlled medicines
⚠Wildlife and endangered species (CITES permit required)
⚠Radioactive materials
⚠Certain food products (halal certification may be required for Muslim market)
⚠Plants and plant products (phytosanitary certificate required)
⚠Vehicles (must meet Malaysian standards)

Prohibited Import Categories

✗Drugs and narcotics (severe penalties including death penalty for trafficking)
✗Pornographic and obscene material
✗Counterfeit currency and goods
✗Weapons of mass destruction materials
✗Products from endangered species without CITES permits

Special Notes

01Malaysia has the death penalty for drug trafficking — enforcement is strict.
02The Customs Act 1967 and related acts govern imports.
03SST (Sales and Service Tax) replaced GST in 2018; current rate for goods is 5-10%.
04Labuan, Langkawi, and Tioman are designated duty-free areas.
05Malaysia is part of ASEAN and CPTPP; preferential rates apply for qualifying goods.
06Halal certification requirements apply to certain food and beverage imports.
07The e-Customs system (uCustoms) handles import declarations.