Tobacco Cigarettes → Malaysia

200 cigarettes duty-free; heavy excise on excess

Details

Royal Malaysian Customs permits travelers aged 18 or over to bring 200 cigarettes (or 225 g of other tobacco) duty-free per visit (Customs Act 1967, Customs Duties Order 2017). Quantities above the allowance are subject to 5% import duty plus excise duty (MYR 0.40 per stick) plus 10% SST. The combined tax rate effectively doubles the cost of an extra carton. Declare the excess on Form K1 / K2 at the Red Channel.

Quantity limit

200 cigarettes or 50 cigars or 225g tobacco

Documentation required

• Royal Malaysian Customs declaration for quantities above allowance

Legal reference

Malaysian Customs Act 1967

Practical advice

Declare quantities above the standard 200-cigarette / 50-cigar / 250g personal allowance to Royal Malaysian Customs; bring the purchase receipt to compute excise + VAT. Keep duty-free purchases sealed in the original retailer bag for audit.

Customs authority

Royal Malaysian Customs Department (RMCD) · https://www.customs.gov.my