Duties, Taxes, and Restriction by Commodity
| Duties, Taxes, and Restriction by Commodity | |||||
|---|---|---|---|---|---|
| Product Category | Item Restriction | Maximum item in a Parcel | Import Duty (Insert %) | VAT/SST (Insert %) | Income Tax |
| Garments | 0% | 10% | 0% | ||
| Shoes | 0% | 10% | 0% | ||
| Bag & Purse | 0% | 10% | 0% | ||
| Other Fashion Accessories | 0% | 5% | 0% | ||
| Gadget | 0% | 5% | 0% | ||
| Health and Beauty | 0% | 5% | 0% | ||
| Media, Music & Book | 0% | 0% | 0% | ||
| Mother & Baby | 0% | 0% | 0% | ||
| Pet Supplies | 0% | 0% | 0% | ||
| Sports & Outdoors | 0% | 10% | 0% | ||
| Stationery & Craft | 25% | 10% | 0% | ||
| Toys & Games | 0% | 10% | 0% | ||
| Travel & Luggage | 0% | 10% | 0% | ||
| Others | 30% | 10% | 0% | ||
| Duty & Tax Calculation Formula: | [Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import Duty]]Note : Total Item Value (CIF) = Item Price * Item Qty | ||||
Prohibited/Restricted Goods
| Prohibited/Restricted Goods | ||||
|---|---|---|---|---|
| Items | Description/Precautions | Type | Regulation | Remarks |
| Counterfeit money | Reproduction of any currency note, banknote, or coin which are currently been issued in any country | Document | Prohibited | |
| Any device which intended to be prejudicial to the interest of Malaysia or unsuited to peace | Parcel | Prohibited | ||
| Drug | Import and export of illicit drugs are strictly prohibited. Prescribed drugs can only be imported into or exported from the country by a license issued by the Ministry of Health, Malaysia. | Parcel | Prohibited | |
| Media | Indecent printings, paintings, photographs, books, cards, lithographic, engravings, films, videotapes, laserdiscs, color slides, computer discs, and any other media. | Parcel | Prohibited | legal paintings, legal photographs, books, cards – Permitted, with checking KDN only |
| Live Animal | All genera of Piranha fish, Turtle eggs | Parcel | Prohibited | With Permit |
| Fruit | Cocoa pods, rambutans, pulasan, longan, and Nam-Nam fruits from the Philippines and Indonesia | Parcel | Prohibited | With Permit |
| Alcohol | Intoxicating liquors containing more than 3.46 milligrams per litter in any lead or any compound of copper | Parcel | Prohibited | Custom License |
| Knives | Daggers and flick knives | Parcel | Prohibited | Police Permit |
| Communication Device | Broadcast receivers are capable of receiving radio communication within the ranges (68 – 87) MHz and (108 – 174) MHz | Parcel | Prohibited | Sirim Permit |
| Chemical | Sodium arsenate is a Poisonous chemical. | Parcel | Prohibited | Poison License/ Pharmacy License |
| Cloth | Cloth bearing the imprint or duplicate of any verses of the Quran. | Parcel | Prohibited | |
| Pen | Ink or refill ink for pen, pencil lead, and other pens resembling syringes. | Parcel | Prohibited | |
| Lightning arresters | s Lightning arresters containing radioactive material. | Parcel | Prohibited | DCA License |
| Pharmaceutical | Parcel | Prohibited | PharmacyLicense | |
| Egg in the shells | Parcel | Prohibited | MAQIS | |
| Meat | Any meat, bones, skin, hoofs, horns, offal, or any part of the animals and Poultry | Parcel | Prohibited | MAQIS |
| ProtectionEquipment | Bulletproof vests, steel helmets, and other articles of clothing as protection against attack. | Parcel | Prohibited | Police Permit |
| Soil and Pest | Soil and pests include live insects, rats, snails, and cultures of plant disease- causing organisms. | Parcel | Prohibited | Import License |
| Safety helmets | Safety helmets (except as worn by motorcyclists or motorcycle pillion riders). | Parcel | Restricted | Permit from SIRIM |
| Video machines | Video machines excluding game watches and video games for use with television receivers. | Parcel | Restricted | |
| Motor vehicles | Parcel | Prohibited | MITI License | |
| Batik sarong | Parcel | Prohibited | Import License | |
| Grain | Rice and padi including rice products. | Parcel | Prohibited | Import License |
| Communication Device | Parcel | Prohibited | Sirim Permit | |
| Saccharin | Parcel | Prohibited | Approval Letter From Health Ministry | |
| Antenna | Parabola antenna for outdoor use | Parcel | Prohibited | Sirim Permit |
| Pests and organisms | Pests and organisms are capable of being injurious to plants. | Parcel | Prohibited | MAQIS/Permit/License |
| Live fish | Parcel | Prohibited | MAQIS/Permit/License | |
| Animal oils and fats | Parcel | Prohibited | MAQIS/Permit/License | |
| Plant | Parcel | Prohibited | Import Permit/Certificate Fitosanitasi/ PEQ | |
| Pesticides | Household and agricultural pesticides. | Parcel | Prohibited | Poison License / Permit |
| Electric domestic equipment | Electric domestic equipment that uses 50 volt or 120 volts Dc or more. | Parcel | Restricted | LEN License / PERMIT |
| Waste | Parcel | Prohibited | Poison License | |
| Animal | Live animals-primates include apes, monkeys, lemur, galago, potto, and others. | Parcel | Prohibited | Import License / JPPH MOA |
| Explosive | Explosives and Fireworks. | Parcel | Prohibited | Police Permit |
| Imitation arms | Imitation arms, toy guns/ pistols, hand grenades. | Parcel | Prohibited | Police Permit |
| Firearms | Parcel | Prohibited | Police Permit | |
| Sexual Product | e.g. Sex Vibrate Machine/Rod | Parcel | Prohibited | Forbidden |
| More Custom Clearance Guideline | http://www.customs.gov.my/en/tp/pages/tp_ie.aspx | |||
