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Duty & SST - Page 1 SST Page 2
 

Malaysia
Import Export Duty
and SST (Sales & Service Tax)
 

Custom Excise duties and Import taxes when importing goods into Malaysia.

 
Importation of goods into Malaysia via courier, parcel post, hand carried, etc., within (Ringgit Malaysia) RM500 are not subjected to custom excise duties.

Export of Malaysian manufactured goods and services are not subjected to SST

However, Malaysia Custom Export duty is leviable on the goods to be exported listed in 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.
 

 

 
*Import of Zero 0% rate SST goods

Please contact your nearest freight forwarder for more information and the full list of SST zero rated imported list of goods or look it up at GST.Customs.gov.my

Malaysian custom Excise dutiable goods: varies from 0% to 300% for example completely built up cars are duty rated at 300% and zero rated duties for computers etc., which are subjected to changes from time to time. Please contact your nearest local Malaysian freight forwarder for more information.

Any Malaysian individual or business entity under the Service Tax Act 2018 when the value of taxable services provided for a period of 12 months that exceeds a threshold of RM500,000 with an annual sales are liable to be registered under the Sales Tax Act 2018.

The SST registration threshold is RM1,500,000 for Malaysian operator of restaurant, bar, snack-bar, canteen, coffee house or any place which provides food and drinks (eat-in or take-away, caterer and food court operator.

It is a mandatory requirement that all manufacturers in Malaysia, of taxable goods are licensed under the Sales Tax Act 2018. The Sales Tax are collected at the manufacturer’s level only and the element of sales tax are embedded in the price paid by the consumer.
 

 

 
Note:
An individual with a registered sole proprietor or partnership business with the ROB (Registrar of Business).

Business entity a company registered with The Companies Commission of Malaysia www.ssm.com.my/en/about-ssm

Goods and services that are not exempted from Sales Tax, will be charged sales tax at various rates of 5% to 10% View goods exempted from Sales Tax (downloadable PDF file).

Manufacturing activities exempted from SST registration: Tailoring - Installation incorporation of goods into building - Jeweller and optician.

SST return are prepared by Malaysian Companies in accrual basis for the purpose for Sale Tax. Sales Tax required to be accounted at the time when the goods are sold, disposed or first used.

Companies that sells taxable goods must issue hard copy or electronically invoice in Bahasa or English that contains the particulars.

  • 1. Supplier name, address and service tax identification number.
     
  • 2. INVOICE, invoice number, invoice date, client name & address.
     
  • 3. Invoice description showing:
    # Total amount payable excluding Service Tax (ie: $100,000)
    and
    # Service Tax Rate @ 6% and Total net service Tax value/Amount (ie: $6,000).
     
  • 4. Total Amount Payable including Service Tax (ie: $106,000).

Note: Credit notes and debit notes issued has to make an adjustment in SST return. The businesses must keep its records in Malaysia for 7 years.

Bad debts can be claimed by a registered manufacturer. The business shall claim within 6 years from the date the taxable goods is sold. For bad debts recovered from the debtor after bad debts claimed and received the sales tax refund, the registered manufacturer must repay the sales tax refund in his return.

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Malaysian Custom Examination of goods. It is carried out after the declaration of goods.

Back to Malaysia Custom Contents

 
 
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Export Shipment and Transportation
Cost are computed by shipping company based on weight & cubic size
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