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Import Duties and Taxes

FAQ

Import Duties and Taxes

FREQUENTLY ASKED QUESTIONS

Yes, importation of shipments may incur duties or taxes or both.

IMPORT DUTIES

  1. Import Duties are imposed to shipments based on the items (0% – 30%)

  2. Calculated based on the CIF value of the shipment

  3. Duties are exempted if importer is in bonded area, designated area, Licensed Manufacturing Warehouse

EXCISE DUTIES

  1. Excise Duties are imposed on controlled items defined by RMCD

  2. Cigarettes, tobacco, alcohol, spirit, liquor, gambling equipment, vehicles

SALES TAX (SST)

  1. SST is imposed on all imported shipments

  2. 5% or 10% unless item is listed as Non Taxable Goods or the importer has exemption under Person Exempted from Payment of Tax Order

  3. SST is not chargeable if shipment is moved to a Special Area/Bonded Area

Yes, for non-controlled and non-restricted items with a Cost, Insurance and Freight (CIF) value of below RM500, no duties and taxes will be imposed. This is referred to as a De Minimis Value.

Personal Goods Exempted from Payment of Duties/Taxes (Pursuant to Item 19 of the Customs (Exemption) Order 1988). The items below are exempted from payment of duty/tax subject to the following limits and conditions:

  • Used mobile goods other than “household effect”
  • Liquor – does not exceed 1 liter
  • Tobacco – does not exceed 225 grams & cigarettes – does not exceed 200 cigarettes
  • New clothes – does not exceed 3 pairs
  • Medicines – does not exceed the use of 1-month consumption
  • A new pair of shoes
  • Electrical appliances or portable batteries for personal care and hygiene does not exceed 1 unit each
  • Food preparation materials does not exceed the value of RM75
  • Gifts and souvenirs (excluding liquor, tires, tubes, tobacco, cigarettes and vehicles) where the total values do not exceed RM400. If the goods are from Langkawi, Pulau Tioman or Labuan, the total value allowed for exemption does not exceed RM500

Yes, for goods that exceed the limit set out in question 10 will be subjected to duty and tax are as follows:

  • 30% on the value of goods other than liquor, tires, tubes, tobacco, cigarettes
  • Liquor (e.g. Alcohol/Spirit), tires, tubes, tobacco and cigarettes are in accordance with the duty/tax rates set out in the Customs Duty Order 2007

Malaysia import sales tax is a tax levied on the manufacture of taxable goods in Malaysia and the importation of taxable goods into Malaysia.

Malaysia’s tariffs are imposed on an ad valorem basis, with an average applied tariff of 6.1 percent for industrial goods. Malaysia import tax is at the rate of 5 or 10 percent, or a specific rate depending on the product category as declared by the harmonised systems code (HS code).

Download the full list of import sales tax rate for all goods here.

To calculate Malaysia’s import sales tax, add up the value of the goods, freight costs, insurance, the amount of import duty and the amount of excise duty, multiply by the sales tax rate. The result is the amount of SST you'll need to pay customs for your shipment.

Goods listed under the Sales Tax (Goods Exempted From Sales Tax) Order 2018 are not subjected to import sales tax

Malaysia import duties is a tax levied on goods that are subject to import duties and imported into Malaysia.

Malaysia import duty is levied on an ad valorem basis but may also be imposed on a specific basis. The ad valorem rates of import duties defined in terms of a fixed percentage of value ranging from 0% to 30%.

To calculate Malaysia's import duty on goods, add up the value of the goods, freight costs, insurance and any additional costs, then multiply the total by the duty rate. The result is the amount of import duty you'll need to pay customs for your shipment.

Malaysia's excise duty is a duty imposed on dutiable goods manufactured by a company licensed under Section 20, Excise Act 1976. This duty is also imposed on the same goods when imported. 

Goods subject to Excise Duty are gazetted in the Excise Duty Order 2017. The goods are:

  • Sugar-Sweetened Beverages (SSB)
  • Motor vehicles
  • Alcoholic beverage
  • Cigarettes include Tobacco and Cigars
  • Mahjong Tiles
  • Playing cards

To calculate Malaysia's excise duty on imported goods, add up the value of the goods, freight costs, insurance and the amount of import duty, multiply by the excise duty rate. The result is the amount of excise duty you'll need to pay customs for your shipment.

When customers receive an email or a SMS from DHL Express Malaysia on the payment of outstanding duties and taxes, customers can pay to DHL Express Malaysia via the following methods:

1.           Bank Transfer

DHL Standard Chartered Account

Name: DHL Express (Malaysia) Sdn Bhd

Account Number: 794156111983

Once the payment is done, please send an e-mail to mycashibduty@dhl.com for verification and the payment will take within 2-3 working days to be processed.

2.           FPX payment

You may click on the link in SMS or email received, key in your waybill number and proceed with the payment. The payment should reflect immediately.

3.           Cash on delivery

You may pay cash upon the delivery of your shipment to our DHL Express Malaysia courier.

No, exportation of shipments does attract duties or taxes or both. However, there is CESS payment chargeable for Rubber Products.