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.”