Malaysia — Customs, duties & de minimis
Incoterm: DAP (Delivered At Place) — import duties, VAT/SST, and clearance fees are paid by the recipient.
Carrier: Shipped from Japan via Japan Post (International ePacket Light / EMS, tracked).
1) LVG (Low-Value Goods) sales tax 10%
-
Scope: Overseas online sales ≤ RM500 per item imported into Malaysia.
-
Rate/base: 10% of the item price (per unit). International shipping and insurance are excluded from the tax base.
2) De minimis (duty/SST relief at import)
-
Threshold: For air courier/postal consignments with CIF ≤ RM500 per consignment, import duty and import SST are exempt.
-
Note: Not applicable to sea/road shipments.
3) Above RM500
-
Import duty (by HS code) + import SST (commonly 5% or 10%, item-dependent) + carrier handling/processing fees are typically collected at import.
4) Notes
-
Customs may request ID or proof of purchase. Slow responses can cause delays or returns.
-
Duties/taxes/fees are not refundable by us.
-
For returns, mark the parcel “Returned Goods.”
Malaysia — Cukai, duti & de minimis (MS)
Incoterm: DAP (Delivered At Place) — duti import, VAT/SST dan yuran pelepasan ditanggung oleh penerima.
Kurir: Dihantar dari Jepun melalui Japan Post (International ePacket Light / EMS, bertrek).
1) Cukai Jualan LVG 10%
-
Skop: Jualan dalam talian dari luar negara ≤ RM500 setiap item yang diimport ke Malaysia.
-
Kadar/asas: 10% atas harga item (seunit). Kos penghantaran antarabangsa dan insurans dikecualikan daripada asas cukai.
2) De minimis (pengecualian duti/SST import)
-
Ambang: Untuk kiriman kurier udara/pos dengan CIF ≤ RM500 setiap konsainan, duti import dan SST import dikecualikan.
-
Nota: Tidak terpakai bagi penghantaran laut/darat.
3) Melebihi RM500
-
Duti import (ikut kod HS) + SST import (kebiasaannya 5% atau 10%, bergantung item) + yuran pengendalian/pemprosesan kurier biasanya dikutip semasa import.
4) Nota
-
Kastam mungkin meminta ID atau bukti pembelian. Tindak balas lambat boleh menyebabkan kelewatan atau pemulangan.
-
Duti/cukai/yuran tidak dipulangkan oleh kami.
-
Untuk pemulangan, tandakan bungkusan “Returned Goods.”