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.
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. |
|
DUTIABLE GOODS AND DUTY/TAX RATES |
| The duty/tax rates for tourists or travellers are subject to the Customs Duties Order 2022 and the Sales Tax (Rate of Tax) Order 2018. The duty/tax rates on goods imported together with individuals entering Malaysia or carried in their baggage for non-commercial purposes (excluding motor vehicles, alcoholic beverages, spirits, tobacco, cigarettes, tires, and tubes) are determined based on the duty/tax rates specified in the Customs Duties Order 2022 and the Sales Tax (Rate of Tax) Order 2018. |
Duty/ Tax Rate
| Customs Duty Rates | Sales Tax Rate | Duty/Tax to be Paid by Travelers | | Import Duty |
Sales Tax |
Dutiable goods
| 10% | 10% | none * |
Non-dutiable goods
| 10% | none | none * |
Dutiable goods
| 5% ** | 10% | 5% | | Non-dutiable goods | 5% ** | none | 5% |
Dutiable goods
|
Specific *** | 10% | Specific | | Non-dutiable goods | Specific *** | none | Specific |
*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. |
|
GOODS EXEMPT FROM CUSTOMS DUTY/TAX PAYMENT |
The following are goods exempted from customs duty/tax payment for tourists or travellers entering Malaysia through all modes of transportation
EXCEPT air transport:
| DESCRIPTION OF GOODS | QUANTITY | | Wine, spirits, beer or malt liquor | Not exceeding 1 litre in total | | New apparels | Not exceeding 3 pieces | | New footwear | Not exceeding one pair | | Food preparations | Total value not exceeding RM150.00 | | New portable electrically or battery-operated appliances for personal care and hygiene | Not exceeding 1 unit each | 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) | Total value not exceeding RM500.00 |
Following is a list of goods exempted from customs duty/tax payment for tourists or travellers entering Malaysia via air transport:
| GOODS DESCRIPTION | QUANTITY | | Wine, spirits, beer or malt liquor | Not exceeding 1 litre in total | | New apparels | Not exceeding 3 pieces | | New footwear | Not exceeding one pair | | Food preparations | Total value not exceeding RM150.00 | | New portable electrically or battery-operated appliances for personal care and hygiene | Not exceeding 1 unit each | | 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) | Total value not exceeding RM1,000.00 |
Reference: Customs Duties (Exemption) Order 2017 and Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 for the conditions of customs duty/tax exemptions.
https://lom.agc.gov.my/act-view.php?type=pua&no=P.U.%20(A)%20445/2017
https://mysst.customs.gov.my/SSTOrders |
|
PAYMENT OF PASSENGER DUTY (AIR TRANSPORT) |
| For the purpose of passenger duty payment, payment can only be made through Debit Card/Credit Card at the counters of the Royal Malaysian Customs Department (RMCD) provided for that purpose. |
| | | | |
|
DECLARATION OF CASH AND BEARER NEGOTIABLE INSTRUMENTS (CBNI) OR BOTH |
| Under the provisions of the law; |
| a. |
Section 28B (1), Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 (AMLATFPUAA);
" Any person leaving or entering Malaysia with an amount in cash, bearer negotiable instruments or both exceeding the value as prescribed by the competent authority by order published in the Gazette, shall declare such amount to the competent authority".
Therefore, for tourists or travellers entering or leaving Malaysia with cash and BNI amounting to or exceeding USD 10,000.00, they must declare it using Customs Form No. 7 provided at the customs counters at all entry and exit points in Malaysia.
Any person who violates these conditions commits an offense and, upon conviction, may be fined not exceeding RM3 million or imprisoned for a term not exceeding 5 years, or both.
|
| b. | Regulation 55, Customs Regulations 2019; |
| | Any person who possesses cash and negotiable instruments of bearer, whether in their possession, baggage, or vehicle, exceeding the amount required to be declared by Bank Negara Malaysia under the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities (Declaration of Cash and Negotiable Instruments of Bearer) Order, shall make a declaration using Customs Form No. 7.
Any person who violates the aforementioned conditions commits an offense and, upon conviction, may be fined not exceeding RM3 million or imprisoned for a term not exceeding 5 years, or both.
For tourists or travellers who import and export Malaysian Ringgit (RM) currency, written permission must be obtained from Bank Negara Malaysia (BNM) by submitting an application to Bank Negara Malaysia (BNM) website https://www.bnm.gov.my/submission-of-application by completing the CN-RM form (Ringgit Notes-Confiscation, Import and Export).
After obtaining approval from Bank Negara Malaysia, tourists or travellers still need to make a declaration using Customs Form No. 7. The form should be filled out with accurate information regarding the amount of cash and negotiable instruments of bearer in their possession, following the procedures set by the Royal Malaysian Customs Department. It is important to comply with the relevant regulations and procedures regarding the declaration to ensure proper adherence to the applicable customs laws and regulations.
|
| | | | |
|
IMPORT PROHIBITIONS/RESTRICTIONS |
The list of prohibited or restricted goods imported into Malaysia is subject to the Customs (Prohibition of Imports) Order 2023.
https://lom.agc.gov.my/ilims/upload/portal/akta/outputp/1809215/PUA117.pdf |
| | | | |
|
EXPORT PROHIBITIONS/RESTRICTIONS |
The list of prohibited or restricted goods for export from Malaysia is subject to the Customs (Prohibition of Export) Order 2023.
https://lom.agc.gov.my/ilims/upload/portal/akta/outputp/PUA%20122.pdf |
| | | | |
|
DRUGS |
Under the Customs Act 1967 and the Dangerous Drugs Act 1952, the penalty for drug trafficking is mandatory death penalty.
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. |
| | | | |
| GREEN LANE / RED LANE FACILITIES |
| The Green Lane is a dedicated lane for travellers who are carrying goods that are not subject to duty/tax or are categorized as
"NOTHING TO DECLARE." For travellers carrying dutiable/taxable goods, they are required to proceed to the Red Lane and declare the goods they are carrying. Penalties or imprisonment may be imposed if travellers misuse this facility under Malaysian law. |
| | | | |
|
GUARANTEE/SECURITY FOR TEMPORARY IMPORTATION FACILITIES FOR TOURISTS/TRAVELLERS |
| The guarantee/security is a conditional facility provided for tourists or travellers who engage in temporary importation of dutiable/taxable goods. Claims must be made within 3 months from the date of importation and can be made at any exit point of the country. |
| | | | |
|
ATA CARNET FACILITY |
| The ATA Carnet is an internationally recognized customs document issued by authorized organizations or bodies appointed by member countries of the international convention. Once an ATA Carnet document is obtained from the country of origin, there is no need to make a customs declaration by filling out a customs form. The ATA Carnet serves as a valid customs document for the temporary importation and exportation of goods, simplifying customs procedures and facilitating cross-border transactions. |
| | | | |
|
DUTY FREE SHOP |
| Duty-Free Shops (DFS) are established to promote and enhance the tourism industry in Malaysia. DFS allows tourists or travellers to purchase duty-free goods at any designated DFS outlets. Some available DFS include international airport DFS, port DFS, border DFS, and state DFS. These outlets provide an opportunity for tourists or travellers to enjoy tax-free shopping and contribute to the growth of the tourism sector in Malaysia. |
| | | | |
|
STRATEGIC TRADE ACTS 2010 (STA) |
Tourists/travellers leaving Malaysia with strategic goods listed in Part 1 and Part 2 of the Schedule of the Strategic Trade (Strategic Goods) Order 2010 are required to obtain a permit under this Act and make a declaration to customs at the point of exit using Customs Form No. 7.
Failure to submit the permit and/or special permit and make a declaration to customs for strategic goods is an offense under Section 9(1), 9(2), and 9(3) of the Strategic Trade Act 2010, and upon conviction, penalties can be imposed under Section 9(4), 9(5), and 9(6) of the same Act.
The list of strategic goods can be referred to on the official website of the Royal Malaysian Customs Department at www.customs.gov.my, and brief information about the Strategic Trade Act 2010 can be obtained from www.miti.gov.my.
|
