According to the Government of Malaysia, a Sales Tax and Sales and Services Tax (SST) are imposed on goods imported to Malaysia, which includes overseas goods bought in online shopping. From 1 January 2024, if the shipment value does not exceed RM500, a 10% Sales Tax is charged on the goods price (excluding transport, insurance, and other charges). If the shipment value is more than RM500, SST of 5% to 10% is charged on the CIF value, depending on the type of goods. Import duty may also apply. However, please be mindful that there are some exceptional cases. The Customs have the final decision on how to assess duty and tax.
The tax and duty may be subject to change due to the policy. If there are any discrepancies or differences among the information of taxation and duty, the information provided by the Malaysian Customs or other government authorities shall prevail.
For further details, please refer to Taxation or information provided by the Malaysian Customs.