Country Customs Information

View Customs Rules


View HS Codes on Malaysia's customs official site



Imports

General Import Guidelines
  • The importer must have a valid importer code from Customs Authorities
  • Imported goods must conform to licensed activities of the importer
  • Imported goods must be accompanied with an International Waybill, a Commercial Invoice, a Certificate of Origin, and a Packing List
  • Letter of Credit when used as payment method for the goods
  • HS Codes must be stated clearly on the Commercial Invoice. Where the HS Codes are not stated, Customs Authorities shall determine the proper HS Codes based on the goods and the stated description


Top


Import Duties and Fees
  • The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to Malaysia
  • Customs tariff applicable on imported goods depend on HS Codes
  • The standard rate of Sales Tax imposed on imported goods into Malaysia is 10%
  • International express or courier imports with declared value below MYR 500 are duty free
  • Goods with declared value of more than a MYR 500 will be treated as normal cargo goods, and will require a formal customs clearance


The following are trade agreements with Malaysia that can benefit from customs reduction rate. To benefit from customs duties reduction, Certificate of Origin accompanied with Commercial Invoice are required
  • Asian Pacific Economic Cooperation (APEC)
  • Association of Southeast Asian Nations (ASEAN)
  • World Trade Organization (WTO)


Top


Duties Exemption

A number of goods are exempted from customs duties and VAT. Below are some of the applied exemptions:
  • Goods addressed to government or semi-government agencies
  • Diplomatic goods
  • Raw materials for manufacturing in Malaysia destined for companies holding industrial license

Aramex Logo Still have a question? Ask us for customs advice


Top


Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into Malaysia from other countries. The below documents are needed:
  • Original Waybill
  • Original Commercial Invoice
  • Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
  • Packing List (detailed)


Re-Export

Import Declaration is processed in the event of importing goods into Malaysia for purpose of re-exporting. The below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
  • Packing List (detailed)


Temporary Import - Exhibition / Repair and Return

Upon entry of goods into Malaysia on temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties and VAT has to be made for the benefit of Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
  • Packing List (detailed)

When completing your Commercial Invoice, we recommend that you abide by Aramex guidelines to ensure timely and efficient clearance Read More


Top


Exports

When exporting goods from Malaysia some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting


Exporters need to include the following documents with their goods:

  1. Original Commercial Invoice
  2. Customs Declaration if goods’ value is above MYR 500 (equivalent to USD 150). Fee: MYR 33 (equivalent to USD 10) per Customs Declaration presented to customs authorities
  3. For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, and chemicals
Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this page )


Important Notes
  • All exported goods might be inspected by Customs Authorities
  • Aramex will not transport goods that are prohibited by the laws or regulations of Malaysia


Top


Transiting Goods

Transiting Goods through Malaysia can only remain in Malaysia for 14 days from the date of arrival into the country

To process Transiting Goods, the below documents are needed:

  • Original Waybill
  • Original Commercial Invoice
  • Original of the Certificate of Origin approved by Chamber of Commerce at country of origin
  • Packing List (detailed)


Top


Prohibited / Restricted Goods

Aramex will not transport goods that are prohibited by the laws or regulations of Malaysia

In accordance to Aramex Shipping Policy, the following items are not acceptable for transport by Aramex:

  • Monetary items including currency, fake money, and coins
  • Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
  • Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
  • Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
  • Fireworks*
  • Ivory and ivory products*
  • Furs*
  • Jewelry, precious metals , stones, articles or antiques of exceptional high value*
  • Bullion*
  • Chemical waste and nuclear waste
  • Hazardous as defined in IATA Regulations*
  • Ammunitions*
  • Human remains, including ashes*
  • Animals, plants, food items and perishable*
  • Products labeled made in Israel
  • Pork meat in any kind, shape or form
  • Used goods

* Certain goods which are listed above as prohibited may be accepted by Aramex on a contractual basis, if exporters / importers are able to comply with all applicable regulations

Some goods require approval from the designated authority prior to importing into Malaysia. Some examples are shown below:


Aramex Logo Still have a question? Ask us for customs advice


Top


Aramex Clearance Service

Aramex offers clearance service covering the following Customs Ports:

  • Bukit Kayu Hitam port
  • Kemaman Port
  • Kota Kinabalu International Airport Kota Kinabalu International Airport
  • Kuala Lumpur International Airport
  • Kuantan Port
  • Kuching Port Penang Port
  • Port Klang
  • Port of Tanjung Pelepas

Aramex offers a wide range of customs clearance services (starting with Delivery Order collection up to delivery of goods). In addition, Aramex offers storage in Aramex warehouses when needed.

In key locations, Aramex employees are certified and supported by a customer service team to keep customers updated, and address all inquiries. Please contact our Aramex Customer Service team for an offer


Aramex Logo Request a Customs Clearance Offer here


Top


References

  1. Malaysia Customs
  2. Malaysia Customs HS Code
  3. Customs Terminologies