Question 1

What is the import duty rate for Used & Second-Hand Cars in Malaysia?

Accepted Answer

The MFN (Most Favoured Nation) import duty rate for Used & Second-Hand Cars (HS 8703) in Malaysia is 30% on the CIF value. Same customs duty as new cars (30% CBU). Excise duty applies. Malaysia tightly restricts used car imports — approval from MITI required.

Question 2

Is Sales & Service Tax (SST) charged on Used & Second-Hand Cars imports to Malaysia?

Accepted Answer

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

Question 3

Are there FTA rates available for Used & Second-Hand Cars in Malaysia?

Accepted Answer

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 8703.

Question 4

How is import duty calculated for Used & Second-Hand Cars entering Malaysia?

Accepted Answer

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 30% is applied to this value. Sales & Service Tax (SST) (10%) is then applied on the CIF value plus duty.

Malaysia Import Duty Rate for Used & Second-Hand Cars

How duty is calculated

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Used & Second-Hand Cars duty rates in other markets