🇲🇾 Import Customs & Duties: Malaysia
Quick Facts
Duty-free threshold
$120
Packages under $120, duty free
VAT / Sales Tax
6%
CIF value + duty. Sales Tax at 5% or 10% depending on category. Service Tax at 8% for services. Some goods exempt.
Clearance Time
2-5 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-5% | HS 85 |
| Clothing | 15-30% | HS 61-62 |
| Footwear | 15-30% | HS 64 |
| Food products | 0-40% | HS 01-24 |
| Machinery | 0-10% | HS 84 |
| Cosmetics | 0-15% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 0-10% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $120 USD
Customs Clearance Process
Royal Malaysian Customs Department (RMCD) uses uCustoms electronic system. Low-value goods relief for items under RM500. SST (Sales and Service Tax) replaced GST in 2018. Customs broker required for commercial imports.
What to Actually Expect
Malaysian customs is moderately efficient. uCustoms system has improved processing. Pos Malaysia parcels may take 1-2 weeks for customs. Electronics often enter duty-free. Halal requirements for food can cause delays. Express couriers process in 1-3 days.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import licenses (Approved Permits) for vehicles, rice, sugar, certain chemicals, firearms, and hazardous waste. Halal certification required for food imports to Muslim market. SIRIM certification for electrical products.
Certificate of Origin
MATRADE or local chambers issue certificates. Preferential certificates under RCEP, ASEAN FTA, CPTPP, Malaysia-Japan EPA. Form D for ASEAN trade. ATIGA certificates for ASEAN origin goods.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Malaysia:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $5 | $12 | $17 |
| $500 | $23 | $31 | $54 |
| $1000 | $53 | $63 | $116 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Malaysia
Frequently Asked Questions
What is the duty-free threshold for Malaysia?
The duty-free (de minimis) threshold for imports into Malaysia is $120. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Malaysia?
The VAT/tax rate on imports to Malaysia is 6%. VAT applies to: CIF value + duty. Sales Tax at 5% or 10% depending on category. Service Tax at 8% for services. Some goods exempt.
How long does customs clearance take in Malaysia?
Typical customs clearance in Malaysia takes 2-5 days. Express shipments usually clear faster.
What documents are needed to import into Malaysia?
To import into Malaysia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Malaysia?
Malaysia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.