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Malaysia Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

Malaysia MFN Import Duty Rate

Live

0–10%

on CIF value

ASEAN (ATIGA): 0%

ASEAN origin: 0% under ATIGA. Non-ASEAN MFN rate is 10% for most smartphones. Sales Tax 5-10% applies additionally.

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

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0–10%)

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: smartphones & mobile phones 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 10%
Import duty	$0	$1,090
Sales & Service Tax (SST) (10%)	$1,090	$1,199
Total paid at the border	$1,090	$2,289

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 0–10% range. Excise, anti-dumping duties and broker fees are not included.

Classifying smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

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 Smartphones & Mobile Phones in Malaysia?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in Malaysia is 0–10% on the CIF value. ASEAN origin: 0% under ATIGA. Non-ASEAN MFN rate is 10% for most smartphones. Sales Tax 5-10% applies additionally.

Is Sales & Service Tax (SST) charged on Smartphones & Mobile Phones 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 Smartphones & Mobile Phones in Malaysia?

Yes. ASEAN (ATIGA): 0%. ATIGA (ASEAN), RCEP, CPTPP, Malaysia–Japan EPA, Malaysia–Australia FTA (MAFTA) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Smartphones & Mobile Phones 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 0–10% is applied to this value. Sales & Service Tax (SST) (10%) is then applied on the duty-paid value.