​ LVG USER GUIDE

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Legislation sales tax on Low Value Goods (LVG) coming into operation on 01 January 2023. Charging of sales tax is starting from 01 April 2023.

** Any person who is local or foreign seller who sells low value goods from abroad and exceed threshold of RM 500,000 is liable to be registered as a Registered Seller.  Applicant can start apply for registration starting from 01 January 2023 via https://lvg.customs.gov.my.​

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