Malaysia Import Duty & Sales Tax (SST) Explained: What You Pay and How It’s Calculated

Will a parcel sent to Malaysia be taxed, and how much? This guide follows the official position of the Royal Malaysian Customs Department (RMCD) and MySST, splitting it into import duty and sales tax (SST), and explains how the taxes differ depending on which Ebaoguo lane you use.

1. Import duty: varies by product

Unlike a free port such as Singapore, Malaysia levies import duty on many goods. The rate depends on the product’s tariff classification (HS code) and ranges from 0% to several tens of percent. For a specific item, refer to the RMCD tariff.

2. Sales Tax (SST): generally 10%, some at 5%

  • Malaysia’s sales tax on taxable goods is generally 10%, with some goods at 5% (under the Sales Tax (Rate of Tax) Order 2025, with a targeted revision from 1 July 2025).
  • Basic necessities such as rice, meat, eggs and vegetables are exempt.

3. Low-Value Goods (LVG, ≤ RM500): 10% on online purchases

Since 1 January 2024, low-value goods (LVG) bought through an e-commerce platform and valued at RM500 or less attract 10% sales tax, usually collected by the platform or courier at the point of sale or delivery.

4. The RM500 air-courier de minimis, and above

  • Non-controlled goods imported by air courier with a CIF value (goods + freight + insurance) of RM500 or less (excluding liquor and tobacco) qualify for a de minimis exemption from import duty and import sales tax; road and sea shipments do not.
  • Consignments above RM500 are subject to import duty (by HS code) plus sales tax.

5. Shipping to Malaysia with Ebaoguo: CN-MY is duty-paid, AU-MY is duty-unpaid

Tax liability differs by lane:

  • China to Malaysia (CN-MY): all Ebaoguo lanes are DDP (duty-paid) — the freight already includes destination duty and clearance, so the recipient pays nothing extra on delivery.
  • Australia to Malaysia (AU-MY): shipped DDU (duty-unpaid) — freight excludes destination taxes, and any tax due is borne by the recipient in Malaysia under the rules above.

To estimate the cost of shipping to Malaysia from China or Australia, use Ebaoguo’s shipping calculator → for a real-time quote by weight and volume.

Authoritative sources: for import duty and sales tax, refer to the Royal Malaysian Customs Department RMCD (customs.gov.my), MySST, and the low-value goods portal MyLVG. Rates and thresholds can change — always check the latest official guidance before you declare.

Updated 2026-07 · Source: Ebaoguo Operations

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