Implementation Reminder of Low-Value Goods Tax Policy for Imports to Malaysia

  • Important Notice:

    Starting from January 1, 2024, the Malaysian government will impose a 10% sales tax on low-value goods (LVG) shipped by "registered sellers" to Malaysia.



    The Ministry of Finance, Malaysia announced in the 2022 budget that low-value goods originating from overseas and sold online to Malaysian consumers by sellers would be subject to a sales tax if the value does not exceed MYR 500.

    The effective date for imposing sales tax on low-value goods is January 1, 2024.


    What You Need to Know:

    According to regulations related to the sales and service tax on low-value goods:

    i. Any person, whether Malaysian or foreign;

    ii. Selling low-value goods;

    iii. Importing into Malaysia by land, sea, or air;

    iv. Sellers of low-value goods whose total sales in Malaysia exceed MYR 500,000 within 12 months are required to register as "registered sellers."

    Applicants can apply for registration starting from January 1, 2023. (



    1.The seller's registration number must be displayed on the package.

    2.The consignment note/invoice information must match the seller's registration information.


    Who is the seller in the LVG scenario?

    The seller refers to individuals or entities both domestically and internationally:

    i. Selling LVG on online platforms.

    ii. Operating online markets for LVG sales and purchases.


    For more information on registration, please visit:

    Any questions or feedback regarding low-value goods can be sent via email to:


    For other related information, please visit our company's help center on the official website, or refer to the official announcement on the SF Express International website:



    SF Express Taiwan Co., Ltd.

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