🇲🇾 Malaysia · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Malaysian trade clears through the Royal Malaysian Customs Department using its electronic system (uCustoms/SMK). You classify goods under the ASEAN Harmonised Tariff for duty, and imports carry sales tax (SST). Controlled goods need import permits or licences; ASEAN and other free-trade agreements can reduce duty with a certificate of origin.
Foreign trade in Malaysia clears through the Royal Malaysian Customs Department; ASEAN and other FTAs cover many partners.
- The Royal Malaysian Customs Department administers imports and exports.
- ASEAN and bilateral FTAs reduce many tariffs.
- Some goods require permits or licences.
Step-by-step
- 1
Register with Customs
Register your business with the Royal Malaysian Customs Department and set up access to the electronic clearance system.
- 2
Classify goods and check duty
Classify goods under the ASEAN Harmonised Tariff (AHTN) to find the duty rate; check FTA origin for lower rates.
- 3
Check permits and licences
Check whether goods are controlled and need an import permit or licence from the relevant ministry or agency.
- 4
Pay duty and sales tax
Pay import duty and sales tax (SST) on imported goods; service tax may apply to certain services.
- 5
Declare and clear
Submit the customs declaration and documents (invoice, packing list, bill of lading), often via a forwarding agent; Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for a customs ruling on classification or valuation and use the Customs review/appeal process for disputes.
Checklist
- Customs registration + electronic-system access
- AHTN classification + FTA origin
- Import permit/licence (controlled goods)
- Import duty + sales tax (SST)
- Customs declaration + documents
- Invoice, packing list, B/L
- Forwarding agent (optional)
- Customs ruling / appeal route
Official authorities
- Royal Malaysian Customs Department
National customs authority.
Frequently asked questions
What tax applies on Malaysian imports?
Imported goods carry import duty plus sales tax (SST) — Malaysia uses SST rather than a broad VAT/GST.
Do I need an import licence?
Only for controlled goods — many products import freely, but restricted items need a permit or licence from the relevant ministry.
Can FTAs reduce duty?
Yes — ATIGA and Malaysia’s other FTAs offer reduced or zero duty for goods with a valid preferential certificate of origin.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- MyGovernment Portal — Malaysia government services portal
- Immigration Department of Malaysia — Visas, passes (Employment / DE Rantau) and MM2H
- Inland Revenue Board (LHDN) — Income tax and tax-number registration
- Malaysian Investment Development Authority (MIDA) — Foreign investment and manufacturing/services licensing