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Import D&T exemption / incurred


Import D&T exemption / incurred


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


  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


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

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


  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/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