Malaysia Import Duty Rates
AHTN (ASEAN Harmonised Tariff Nomenclature)
Malaysia uses the ASEAN Harmonised Tariff Nomenclature (AHTN). Import duty is calculated on CIF value. Sales Tax (10%) and Service Tax (8%) replace the former GST. ASEAN origin goods enjoy 0% duty under ATIGA. Malaysia is also a party to RCEP, CPTPP, and numerous bilateral FTAs.
Duty basis
CIF
Sales & Service Tax (SST)
10%
Currency
MYR
Products covered
16
Malaysia duty rates by product
MFN rates · CIF basis · click for full breakdown| Product | HS Code | MFN Duty | FTA Available | |
|---|---|---|---|---|
| Smartphones & Mobile Phones | 8517.12 | 0–10% | ASEAN (ATIGA): 0% | Details → |
| Passenger Cars | 8703 | 30% | ASEAN CBU: lower | Details → |
| Used & Second-Hand Cars | 8703 | 30% | — | Details → |
| Trucks & Commercial Vehicles | 8704 | 10–30% | ASEAN: lower | Details → |
| Perfume & Fragrances | 3303.00 | 10% | ASEAN: 0% | Details → |
| Clothing & Apparel | 61 / 62 | 0–15% | ASEAN/RCEP: 0% | Details → |
| Aluminium Profiles & Windows | 7610 | 0–15% | ASEAN: 0–5% | Details → |
| Automotive Parts & Components | 8708 | 10–30% | ASEAN: lower | Details → |
| Tyres & Pneumatic Tyres | 4011 | 10–15% | ASEAN: 0–5% | Details → |
| Laptops & Computers | 8471 | 0% | — | Details → |
| Solar Panels & PV Modules | 8541.40 | 0% | — | Details → |
| Furniture | 9403 | 0–20% | ASEAN: 0% | Details → |
| Footwear & Shoes | 6402–6405 | 0–25% | ASEAN: 0% | Details → |
| Motorcycles & Scooters | 8711 | 20–30% | ASEAN: lower | Details → |
| Cosmetics & Skincare | 3304 | 0–10% | ASEAN: 0% | Details → |
| Jewellery & Precious Metals | 7113 / 7114 | 0–5% | — | Details → |
MFN rates are approximate. Verify at official tariff ↗
Importing into Malaysia: what you need
The Royal Malaysian Customs Department (JKDM) clears goods through the uCustoms system; rates follow the ASEAN Harmonised Tariff Nomenclature in the Customs Duties Order.
Registration. Company registration with SSM and a customs client code; most commercial imports go through a licensed forwarding agent.
Low-value shipments. Goods worth RM500 or less sold online by overseas sellers carry 10% Low Value Goods (LVG) sales tax collected at checkout by registered sellers.
Documents customs will ask for
- Customs declaration K1
- Commercial invoice and packing list
- Bill of lading or air waybill
- Certificate of origin (ATIGA Form D, RCEP, CPTPP) for preferential rates
- Approved Permit (AP) for controlled items such as vehicles, steel and some electronics
Charges on top of duty
- Sales tax 5% or 10% on most taxable goods (some goods exempt)
- Excise duty on vehicles, alcohol and tobacco
- Anti-dumping duties on some steel and chemical products
Watch out. Check whether the product needs an Approved Permit before shipping — goods arriving without one are held at the port.
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