Shipping parcels from 
China to 
Malaysia: what taxes apply at MYR 500 or less? in detail
Malaysia has two separate MYR 500 rules: ① at the border, qualifying air-courier or postal consignments with a total CIF value of MYR 500 or less (inclusive) are free of import duty and import sales tax; ② at sale, since 1 January 2024 low value goods (LVG) sold for MYR 500 or less carry 10% sales tax collected at the point of sale by a seller or platform that is registered and legally liable to charge LVG sales tax (excluded goods: see guide section 3.1; registration is required when sales of LVG brought into Malaysia exceed MYR 500,000 over the applicable 12-month period). Land and sea shipments don't get the air de minimis relief; where LVG sales tax was already paid, the guide sets out how to avoid paying import sales tax twice.
- Applies to
- Postal or courier parcels sent from China to individuals in Malaysia.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Case | Import duty | Sales tax | Status | Source |
|---|---|---|---|---|
| Air courier/post, CIF MYR 500 or less per consignment | None | None at import | In force | |
| Sold for MYR 500 or less (LVG) | — | A registered seller/platform liable to charge LVG sales tax collects 10% on applicable sales; excluded goods: | In force (from 1 January 2024) | Same; |
| Land and sea | Per tariff | Air de minimis relief doesn't apply; where LVG sales tax was paid, follow the guide to avoid double tax | In force | Same |
| Over MYR 500 | Per Customs Duties Order 2022 | Collected at import | In force | Same |
What you can do yourself
- Selling on a marketplace: the platform usually collects the 10% sales tax for you.
- Selling to Malaysia from your own site: register for LVG sales tax if sales of LVG brought into Malaysia exceed MYR 500,000 over the applicable 12-month period (not your worldwide sales).
- Parcels sent by land or sea can't use the air de minimis relief (other lawful treatment is checked separately); if LVG sales tax was already paid, keep your registration number and records to avoid double tax.
- LVG sold for MYR 500 or less also has statutory exclusions (such as tobacco and related smoking products); see
guide section 3.1.
When to use a licensed professional
- To register for LVG sales tax, or if you can't work out the annual sales threshold, talk to a Malaysian tax agent.
- If goods are held, or need a formal entry, talk to a Malaysian licensed customs agent.
Check before you pay, and warning signs
- If someone offers LVG registration, check their qualifications and which returns the annual fee covers.
- "Land shipping is tax-free too" or "split the orders and you won't need to register" are warning signs.
Unknowns
- Special duties or trade-remedy measures on Chinese goods: not verified in this review; check the applicable tariff.
- Any change in the last 12 months: none found this time.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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