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Malaysia Import Duty Rate for Jewellery & Precious Metals

HS 7113 / 7114 · Articles of jewellery and goldsmiths' wares

Malaysia MFN Import Duty Rate

Live

0–5%

on CIF value

Precious metal jewellery relatively low duty.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0–5%)

Applied to CIF value. EU, UK, and most countries use CIF.

Sales & Service Tax (SST) (10%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: jewellery & precious metals worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Malaysia charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to MYR at the official exchange rate on the day of import.

Charge	At 0%	At 5%
Import duty	$0	$545
Sales & Service Tax (SST) (10%)	$1,090	$1,145
Total paid at the border	$1,090	$1,690

Sales & Service Tax (SST) is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 0–5% range. Excise, anti-dumping duties and broker fees are not included.

Classifying jewellery & precious metals correctly

Heading 7113 covers jewellery of precious metal or metal clad with precious metal; 7117 covers imitation (costume) jewellery and 7116 articles of pearls and stones.

Gold-plated base-metal jewellery is 7117 (imitation), not 7113
Watches go to Chapter 91 even when made of gold
Loose diamonds are 7102 and loose gemstones 7103

Compliance. Precious-metal jewellery often needs hallmarking (UK, India) and diamonds need Kimberley Process certificates; jewellery from some origins faces sanctions screening.

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.

Frequently asked questions

What is the import duty rate for Jewellery & Precious Metals in Malaysia?

The MFN (Most Favoured Nation) import duty rate for Jewellery & Precious Metals (HS 7113 / 7114) in Malaysia is 0–5% on the CIF value. Precious metal jewellery relatively low duty.

Is Sales & Service Tax (SST) charged on Jewellery & Precious Metals imports to Malaysia?

Yes. Malaysia charges Sales & Service Tax (SST) at 10% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Jewellery & Precious Metals in Malaysia?

Malaysia has free trade agreements with ATIGA (ASEAN), RCEP, CPTPP, Malaysia–Japan EPA, Malaysia–Australia FTA (MAFTA). Check whether your origin country qualifies for a preferential rate on HS 7113 / 7114.

How is import duty calculated for Jewellery & Precious Metals entering Malaysia?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 0–5% is applied to this value. Sales & Service Tax (SST) (10%) is then applied on the duty-paid value.