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Import Export FAQ's Site Contents Home
 
 

Malaysian Import and Export Custom Procedures

About Malaysia Import duty and SST

 
 

Malaysian SST "Sales and Service Tax", Custom Excise duties and Import taxes when importing goods into Malaysia -- effective as of 1st September 2018

SST and Malaysian Custom Excise import duties shall be leviable on the goods imported into Malaysia.

The rate of SST are from 0% 5% to 10% plus Excise import duties that varies according to the type of goods imported.

The rate applicable for Malaysia Custom Import Excise duties to each category of goods imported are indicated on each category of goods in column (4) of the first schedule to the Customs Duties Order 1996.

There are instances where the imported goods are zero rated SST as well as exempted from import excise duties.

Importation of Zero rated SST good may still be subjected to excise import duties.

SST means Sales and Services Tax
 

  This Page: Malaysian Import and Export Custom Procedures
About SST Malaysian goods and services tax

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What you need to know about Malaysian Custom Inward Manifest Submission

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Malaysian Customs control in relation to the clearance of goods.

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Malaysian Customs Documentation are goods declaration form required by the customs department.

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Particulars to be declared. Malaysian Customs generally require the following particulars in the customs declaration forms.

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Documents Required in Support of the Malaysian Customs declaration form.

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Offences and Penalties in making incorrect declaration and falsifying documents.
 

 


 

 

 
 

SST when importing goods into Malaysia

Malaysia imposed SST from 0%f 5% to 10% on taxable goods imported into Malaysia. Effective 1st September 2018 SST (Sales & Service Tax) has replace the existing 6% GST (a value added tax implemented by the Malaysian Government on 1st April 2015).

The Sales Tax, is a single stage tax levied at import, at the point of entry (sea port, air-port, immigration custom check point.

For importation of goods into Malaysia, SST means Sales and Services Tax plus additional Malaysian Custom Excise import duties shall be leviable on the goods imported into Malaysia. The rate applicable for Malaysia Custom Import Excise duties on goods imported are indicated on each category of goods in column (4) of the first schedule to the Customs Duties Order 1996.

Zero Rated imported goods as well as exempted from import excise duties... More than 5,500 items of imported goods are zero rated SST as well as exempted from import excise duties.

Note
Importation of Zero rated SST goods may still be subjected to excise import duties. Items imported into Malaysia duty-free islands of Langkawi, Labuan and Tioman are exempted (tax free).

For local Malaysian companies, SST is applicable on taxable goods manufactured by an individual or company in Malaysia with an annual turnover exceeding RM500,000

 

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SST Malaysian goods Sales and services tax and Import Excise duty leviable on the goods imported into Malaysia. The rate of import duty varies according to the type of goods imported.

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Malaysian Custom Examination of goods. It is carried out after the declaration of goods are accepted by the proper officer of customs.

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Temporary Import and Export. Goods imported on a temporary basis with a view to subsequent re-export are allowed to be delivered on importation without payment of duty.

 

 

 

 

 

 

 

 

 

 

 

Malaysia Sales and Services Tax

IMPORT exemption from SST include fresh food such as meat, eggs, vegetables, fruits and daily essentials like rice, coffee, tea, milk powder, sugar, palm and coconut cooking oil as well as no sales tax are imposed on medicines and pharmaceutical products and personal hygiene products like diapers or sanitary pads.

 

0% 5% to 10% Import Sales Tax

Imported items liable from 0% 5% to 10% sales tax include food products like olive, sunflower and groundnut cooking oil, butter, three-in-one coffee, Mobile phones, cordless phones and laptops.

Items subjected to a 10% import sales tax include shellfish, canned drinks, household electrical appliances, toilet paper, tissue, cosmetics, cars, an motorcycles exceeding 200cc

 

Service Tax

Malaysian service providers like; hotels, insurance companies, telcos, professionals like lawyers and accountants are subject to service tax but only applicable for businesses that have an annual revenue more than RM500,000 and for food and beverage retailers, service tax is only applicable for those with an annual revenue of over RM1.5 million.

 

SST Summary

0% 5% to 10% SST are charged and collected on all "taxable and non taxable goods” IMPORTED into Malaysia by any individual or commercial entity at the point of entry (sea port, air-port, immigration custom check point.

Importation of Zero 0% rated goods are exempted from having to pay the 5% or 10% SST but may still be subjected to Malaysian Custom Excise duties (import duty) unless the goods are both SST and excise duties zero. View goods exempted from Sales Tax (downloadable PDF file) or contact your nearest freight forwarder for more information and the full list of SST zero rated goods

Other than the 0% 5% or 10% SST imposition for Taxable Goods Imported into Malaysia at the point of entry. Imported goods are also subjected to **Malaysian custom Excise duties (import duty) that varies from 0% to 300%

The valuation method are based on "Cost, Insurance and Freight" (CIF) – meaning that: the 5% or 10% SST imposition is based on the total cost of shipping value, cost of imported goods, cost of freight and cost of insurance.

 
 
 
Payment of customs duties or taxes can be made by cash, cheque or bank draft. Payment by cheque requires prior lodgement of security, normally in the form of a banker's guarantee to ensure the securing of the amount to be drawn.

Payment of customs duties or taxes shall be made at customs office at the place entry (point of import) or export before the goods are released from customs control.

Continue Next Page 8/9 Malaysian Custom Examination of goods is carried out after the declaration of goods.

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Consular Invoice - When a firm sells its goods abroad, it must arrange for each export shipment to be accompanied by various documents.

Depending on the country to which the goods are being sent, these documents will include some or all of the following: consular invoice, commercial invoice, certificate of origin, bill of lading, packing list, health certificate, import license, and insurance certificate.

In general, their purpose is to provide the foreign Customs authority with a complete, detailed description of the goods so that the correct import duty can be levied. If the information given is found false, heavier fines may be imposed and/or the goods confiscated.

The preparation of such documentation is one of the tasks of an export firm's or of a shipping agent, known as a freight forwarder whose services may be employed for a fee. In addition to the documents required by the foreign country, the exporter must also provide an export declaration.

 

 

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