🇲🇾 Royal Malaysian Customs (JKDM) • Sales Tax Act 2018

Malaysia Customs Import Duty & SST Calculator

Calculate Royal Malaysian Customs Department (JKDM) import duty, excise duty, statutory Sales Tax (SST 5% or 10%), and total landed cost in Malaysian Ringgit (MYR).

⚡ Quick Customs Presets

Customs Valuation & Tariffs

RM
Cost + Freight + Insurance converted at JKDM gazetted exchange rates
Total Customs Taxes Payable
RM 5,250.00
Total Landed Cost: RM 30,250.00 (Duty: RM 2,500.00 | SST: RM 2,750.00)

JKDM Assessment Matrix

Tax Element Calculation Base Amount (MYR)
MS

Engr. Muhammad Shahzad

Verified Systems Specialist & Engineer

Principal systems architect and statutory compliance engineer. Specialist in Malaysian statutory frameworks, LHDN income tax schedules, EPF/KWSP regulations, and Bank Negara Malaysia financing guidelines.

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Frequently Asked Questions (Statutory FAQs)

How is customs value (Nilai Kastam) calculated in Malaysia?

Under the Customs Act 1967, customs valuation is based on CIF (Cost of goods + Sea/Air Freight + Insurance to the Malaysian port of entry like Port Klang, Penang Port, or KLIA).

What is the standard Sales Tax (SST) rate on imported goods in Malaysia?

Under the Sales Tax Act 2018, imported taxable goods are subject to Sales Tax at either 5% (building materials, petroleum, specific foodstuffs) or the standard 10% rate on non-exempt manufactured goods.

How does sequential compounding work for import duties in Malaysia?

First, Import Duty is calculated on CIF. Second, Excise Duty is levied on (CIF + Import Duty). Finally, Sales Tax is levied on the aggregate sum of (CIF + Import Duty + Excise Duty).

What is the Low Value Goods (LVG) Sales Tax in Malaysia?

Effective 2024, imported Low Value Goods (LVG) valued at RM 500 or below purchased online from overseas sellers are subject to 10% Sales Tax at point of sale.

Do ASEAN and Free Trade Agreements (FTAs) grant 0% import duty?

Yes. Imports originating in ASEAN countries (ATIGA) or FTA partners (e.g. CPTPP, RCEP, ACFTA) accompanied by a valid Form D or Certificate of Origin qualify for preferential 0% or reduced duty rates.