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Topic:稅務

All articles tagged “稅務”, aggregated across product categories, compiled from official sources.

Practical Guides

Samples / Personal / Low-Value Imports: The Tax and Regulatory Line for Small Shipments into Malaysia

Commercial samples, personal use and low-value e-commerce parcels each have different arrangements for entering Malaysia. Understand de minimis, the 10% LVG sales tax that started in 2024, and ATA Carnet — three paths — and remember that "small volume" does not mean exemption from product regulation.

Practical Guides

How to Calculate Import Sales Tax (SST) in Malaysia

When importing taxable goods into Malaysia, you pay Sales Tax at clearance on top of duty. The rate is 5% or 10%, and the tax base is CIF plus duty (plus excise duty where applicable). This article breaks down the tax-base calculation, rate application, timing of payment, and the new Low Value Goods (LVG) regime for online purchases.

Practical Guides

Cross-Border E-Commerce Imports and Low Value Goods Tax (Malaysia)

Since 2024, goods imported into Malaysia with a per-item value of RM500 or below are subject to a 10% Low Value Goods (LVG) sales tax. This article explains the LVG rate, the RM500,000 seller registration threshold, MyLVG registration, and where it divides from ordinary customs clearance.

Food & Beverage

SST and Customs Duty on Imported Food (Malaysia)

The tax burden on food imported into Malaysia is made up of customs duty (based on HS Code) and 10%/5% sales tax (SST); many staple foods are exempt, and the actual rate depends on the goods classification and the exemption orders in force.

Food & Beverage

Alcohol Import Licence and Labelling Rules (Malaysia)

Importing alcohol into Malaysia means dealing with controlled goods: you must obtain an import licence from the Royal Malaysian Customs Department (RMCD) and bear a triple tax burden of excise duty, customs duty and SST; labelling is governed by the Food Regulations 1985.

Other topics

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