Duties and Taxes
Customs Information (for inbound shipment to Malaysia)
High Value shipment with C.I.F value above USD100.00 will be subjected to declaration via formal entry.

General Guideline for Duty/Tax Information by Local Customs.
  • All duties goods imported are subjected to customs duty and tax in accordance with the Malaysia Trade Classification and Customs Duties Order.
  • Subjected to Import duty, Export Duty & Sales Tax.
  • All dutiable goods will be calculated based on C.I.F (Cost, Insurance, Freight).
  • Commercial Invoice is needed for non-documents with full description item and value.
  • Document: any business documents weight below 5 kg can declare as documents.
  • Printer materials or brochures will depend on what type of brochures and printed Materials - normally no duty only OGA approval.
  • Clearance Process: by EDI manifest (manual submission).
  • Bulk Clearance: Formal entry (manual and custom system).
Restrictions
Prohibited Items Entering into Malaysia.
  • Animals
  • Antiques
  • Animals / Plant products
  • Customs Jewelry
  • Narcotics
  • Endangered animals
  • Fire crackers
  • Firearms / Ammunition
  • Fur - e.g. animal skin, ashes
  • Precious metals, stones
  • Pornography


Controlled or Restricted Item
  • Alcoholic beverages
  • Animal/Plants product
  • Customs jewelry
  • Pharmaceutical products
  • Industrial Diamonds
  • Medical sample
  • Non fragile Antiques
  • Perishable Items
  • Watches
  • CD / DVD
  • Magazines / Brochures / Pamphlet


Special Approval for Certain Commodities (OGA -Others Government Agency).
  • Import of all kinds of foods will undergo 100 % checking and will require sample.
  • Health Department Code 135.
  • Medicines, perfumes, fragrances and flavors - Pharmacy Dept Code 128.
  • Pharmaceutical products.
  • Industrial Diamonds.
  • Medical sample:
    • items below 5 kg will require M.S.D.S
    • items above 5 kg requires Import License and Manufacturing License.
  • Import of CD (software / program / manual (no movie/music) ), documents, brochures, books - KDN Dept Code 141.
  • Import of all medicine/medical/pharmaceutical/cosmetics products will requires Food and Drug Authority License.
  • All audio items - video tapes, VCD, DVD, Laser Discs, records, cassettes will have to undergo checking and approval by Board of Films and Censorship.