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Customs Duties on Import/ Export
Malaysian Import and Export Procedures
Malaysian Import duty and sales tax
Import duty will be leviable on the goods imported into Malaysia. The rate of import duty varies according to the type of goods imported.
There is only one type of duties
leviable on goods imported into Malaysia.
The rate applicable 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 may not attract import duty but attract sales tax.
Sales Tax practiced in Malaysia, is a single stage tax levied on certain imported and locally manufactured goods, either at the time of importation or at the time the goods are sold or otherwise disposed of by the manufacturer.
All goods manufactured in Malaysia, except in "Labuan and Langkawi" (Malaysian tax free coastal island) or imported are taxable unless they are specifically exempted by order of the minister of finance.
The rate of sales tax leviable are as stated in the Sales Tax (Rates of Tax) Order 1977. Sales tax has three rates of duty at 5%, 10%, and 15%. Goods exempted from sales tax are listed in the Sales Tax (Exemption) Order 1980
Export Duty
Export duty is leviable on the goods to be exported. Column (5) of the first schedule to the Customs Duties Order 1996 indicates the rate of export duty applicable on a particular type of goods.
The word "nil" in columns (4) and (5) appearing against any class of goods in the first schedule denotes that no import or export duty is applicable to that class of goods.
Payment of customs duties or taxes can be made by cash, cheque or bank draft. Payment by cheque requires prior lodgment 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 of import or export before the goods are released from customs control.
Statues and Regulation
Malaysian Customs Act 1967 and Customs Regulations 1977
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