(Maklumat dikemaskini pada 25 Mei 2023)
Under the provisions of the Customs Act 1967 (Amendment) 2019 and the Customs Regulations 2019, tourists or travellers entering or leaving Malaysia are required to declare all taxable goods, prohibited items, cash amounts, and negotiable monetary instruments (NMIs) in their possession, whether carried or contained in any of their luggage or vehicles. Failure to declare or making a false declaration is an offense and will be subject to legal action under the Customs Act 1967.The Royal Malaysian Customs Department (RMCD) warmly welcomes the arrival of tourists or travellers to Malaysia. The department is committed to providing excellent and professional services to all tourists or travellers, ensuring their comfort and satisfaction during their stay in Malaysia and upon their departure.
*Subject to Paragraph 2(1)(b), Sales Tax (Rate of Tax) Order 2018.
**Subject to Schedule 1, Sales Tax (Rate of Tax) Order 2018.
***Subject to Schedule 1, Sales Tax (Rate of Tax) Order 2018.
All goods other than the goods specified above
(excluding tyres and tubes; cigarettes; tobacco products; smoking pipes (including pipe bowls); electronic cigarettes and similar personal electric vaporising devices; preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, whether or not containing nicotine)
Customs Duties (Exemption) Order 2017 and Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 for the conditions of customs duty/tax exemptions.
The list of prohibited or restricted goods imported into Malaysia is subject to the Customs (Prohibition of Imports) Order 2023.
The list of prohibited or restricted goods for export from Malaysia is subject to the Customs (Prohibition of Export) Order 2023.
The import and export of drugs (such as morphine, heroin, opium, cannabis, etc.) are strictly PROHIBITED. Prescription drugs can only be imported into or exported from the country subject to licenses/permits issued by the Ministry of Health Malaysia.