Malaysia
Check our destination guide for postal restrictions and requirements
Low-value items sales tax
Low-value items sales tax
From 1 January 2024, sales tax on low-value goods will be charged and levied at 10 per cent. Low-value goods (LVG) are goods or a class of goods from outside Malaysia that are sold in online marketplaces not exceeding 500 Malaysian ringgit (MYR) and brought into Malaysia via air, sea or land.
The sales tax is charged on the sale value of LVG and does not include the following:
- Transportation and insurance costs (i.e. fees charged to the customer for transportation and insurance) for transporting the goods from overseas to the place of delivery in Malaysia;
- Any tax or duty, chargeable and payable on the sale of LVG.
Suppliers of low-value goods not based in Malaysia need to register as low-value goods sellers, if their total sales value of low-value goods in Malaysia exceeds 500,000 MYR within 12 months.
To avoid double taxation, senders of international postal items destined for Malaysia containing LVG and sold under the aforementioned conditions should provide their tax identification number (TIN) on the CN 22 or CN 23 customs declaration accompanying the item. The TIN may also be provided in an invoice or commercial document affixed to the exterior of the parcel or item. Non-compliance with the requirement to provide the TIN may cause delays in customs clearance.
More information on LVG and its registrations can be found on the website of Royal Malaysia Customs.
Prohibitions
The following items are prohibited from importation, meaning they won't be allowed to enter the destination country, territory or region.
To check which items are considered dangerous and prohibited for sending from Australia, download our Prohibited and Restricted item list and packaging guide (1.1MB).
- Advertising material on lucky charms
- Animals and animal products
- Coins exceeding $M50 in value, except purely for ornament
- Cotton
- Copyright infringements
- Daggers
- Electric machinery
- Flick knives
- Fertilizers
- Firearms and parts thereof
- Glass and glassware
- Government Service markings, imitation
- Headgear and parts thereof
- Lottery tickets
- Obscene or seditious articles
- Pornography
- Photographic, cinematographic instruments and parts thereof
- Products of the printing industry- offensive by nature
- Plastics and articles thereof
- Pearls, precious stones and metals
- Some textile products
- Spear guns
- Spirits and liqueurs
- Toys, games and sports equipment
- Trademark infringements
- Wood and articles of wood
Malaysia also prohibits all Parcels addressed to Vietnamese refugees in camps or addressed to Post Office Box 12468, Kuala Lumpur.
Transporting food of any kind, cash and perfumes are prohibited under International Courier.
Batteries
All types of batteries and devices containing them (e.g. laptops, mobile phones, wireless headphones and equivalent, power banks, tablets, etc.) are prohibited from being sent via International Courier.
Import restrictions
If an item is subject to import restrictions, it means that provisions must be met before it will be released from customs in the destination country, territory or region.
We recommend you confirm import restrictions with local authorities before posting:
Malaysia requires an import permit for many goods. Before posting any item, senders should confirm that the addressee has any necessary permit. Senders should determine import restrictions from Malaysian authorities before posting:
- Animals, live
- Firearms and firearm parts
- Fruit and nuts
- Goods originating from Israel (documents are not restricted)
- Hypodermic syringes
- Medicines
- Milk products
- Plants and parts of plants
- Seeds and grain
- Vegetables for consumption
Okay to send? Send responsibly.
As the sender, it's your responsibility to make sure your items don't break any laws or rules – both within Australia and in the destination country.
Restrictions and conditions can change at short notice so the information on this page should be used as a guide only. For the latest information, you should check the UPU prohibitions & restrictions (PDF 3.2MB) or contact the destination country's customs, postal trade or government authority.
It's also your responsibility to check if the destination country imposes any duties, taxes, brokerage fees or any other fees on the item you're sending. If you're unsure, please contact the consulate office of the destination country.
Special documentation
In addition to our customs forms, authorities in the destination country, territory or region require further documentation for some items.
British-made goods require a Certificate of Origin.
Delivery locations & exclusions
Before sending to this destination, it’s worth noting a few more details about our international delivery services.
Delivery locations & exclusions data (Personal)
- International Express - Parcels does deliver to all destinations
International Express - Parcels does deliver to a Post Office Box and Poste Restante (counter mail delivery) - International Courier
Check our International Courier page for more details.
Shipments must be lodged at the counter at a participating Post Office (PDF 832kB) by the cut-off time, which may vary by outlet. Please fill out the online CN23 customs form prior to visiting the outlet.
International Courier does not deliver to a Post Office Box or Poste Restante.
Metropolitan delivery to (valid postcodes in brackets):- Kuala Lumpur, Ampang Jaya, (50000 to 68100)
- Shah Alam, Subang Jaya, Klang (40000 to 48050) Note: guarantee of delivery in 2 business days does not apply to 43100.
- Johor Bahru (80000 to 81300)
- Ipoh Perak (30000 to 30840, 31350 to 31650)
- Kuching Sarawak* (93000 to 93450)
* Goods to this area may be subject to longer than usual customs delays which may affect the delivery time guarantee.
For more information from the overseas carrier, check the Pos Malaysia website.
Make sure it's safe to send
Some items are considered dangerous and unsuitable for sending from Australia, even if they’re not prohibited by the destination country.