Sales Tax on Taxable Goods
Sales Tax applies to all taxable goods imported into Malaysia or manufactured domestically and subsequently sold, used, or disposed of.
This tax is imposed upon the importation of goods and is calculated based on the purchase price of specific items.
Consumers are responsible for bearing this charge.
Rates
For this category, there are three different rates - 10%, 5%, and a specified rate.
To quickly determine the rates for your goods, check them on JKDM site using HS code or you can get a duty estimation instantly through MyGTS.
10% Duty Rate: Standard rate that applies to most goods
5% Duty Rate: Reduced rate that applies to only selected essential goods, such as basic foodstuffs, building materials, and certain electronics.
Examples of goods with reduced rate:
HS Code
| Description of goods
| Rate of Duty
|
0307.11.20 00
| Fresh or chilled oysters
| 5%
|
0405.10.00 00
| Butter
| 5%
|
8525.89.10 00
| Video camera recorders
| 5%
|
9105.21.00 00
| Electrically operated wall clocks
| 5%
|
9603.10.20 00
| Brooms
| 5%
|
Specific Rate: Applies exclusively to a limited range of goods, specifically those related to petroleum like refined petroleum.
Example of goods:
HS Code
| Description of goods
| Rate of Duty
|
2710.12.11 00
| Motor spirit, leaded: of RON 97 and above
| RM0.60 per litre
|
2711.11.00 00
| Liquefied Natural gas
| RM0.01 per kg
|