Malaysia SST on Low-Value Imports
Updated 2026-08-24
From 1 January 2024, goods valued at RM500 or less imported into Malaysia by land, sea, or air are charged 10% sales tax. Online local and foreign sellers with total sales value of LVG brought into Malaysia exceeding RM500,000 in 12 months may apply to be registered under the Sales Tax Act (Amendments) 2022 at mylvg.customs.gov.my. This is sales tax (SST), not GST or EU VAT — do not apply OSS or IOSS rules. A marketplace collecting tax at checkout does not, by itself, prove you have no Malaysian file. Confirm current practice on the Ministry of Finance page and the MyLVG portal before you price.
Unsure if these rules apply to you?
What changed on 1 January 2024
Malaysia used a RM500 de minimis practice so that low-value postal and courier shipments often entered without sales tax. The Ministry of Finance said that created an advantage for online sellers shipping directly to Malaysian consumers compared with local retail.
The 2024 rule charges 10% sales tax on those imported low-value goods. Cigarettes, tobacco, intoxicating liquors and smoking pipes are carved out because they already face import duty, excise and sales tax.
The charge is sales tax on imported LVG. It is not a flat customs duty, and it is not GST (Malaysia left GST for SST in 2018).
Who may need to register
The Ministry of Finance text is: online local and foreign sellers with total sales value of LVG brought into Malaysia exceeding RM500,000 in 12 months may apply to be registered on mylvg.customs.gov.my.
Shopee or Lazada collecting at checkout does not automatically cancel that test. Treat the platform invoice as evidence of collection, not as a closing letter from Royal Malaysian Customs.
If you sell on your own site as well as on a marketplace, review those channels separately.
What this page does not cover
Service tax on digital services, manufacturing sales tax on goods above the LVG value, and customs duty by HS code are separate. Do not copy a number from an EU VAT page onto any of those.
Agent, software and marketplace fee schedules are commercial quotes. Ask the provider or Customs; this site does not invent a price list.
SST is not a Hellotax VAT surface on this site.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Is the 10% on low-value imports a customs duty?+
No. The Ministry of Finance describes it as sales tax of 10% on imported low-value goods valued at RM500 or less. Customs duty, if any, still depends on the HS code and origin. Do not price as if 10% replaced duty.
If Shopee collects the tax, do I still register?+
Platform collection at checkout does not automatically cancel registration. Sellers whose LVG brought into Malaysia exceed RM500,000 in 12 months may still need to register on mylvg.customs.gov.my. Read the marketplace contract and the Customs portal; do not treat a Shopee invoice as a Customs clearance.
Can I use EU OSS or IOSS logic for Malaysia SST?+
No. Malaysia does not run GST or VAT OSS. The LVG rule is sales tax under the Sales Tax Act (Amendments) 2022. OSS €10,000 and IOSS €150 do not apply.
Where do I register?+
The Ministry of Finance points sellers to mylvg.customs.gov.my. Confirm the current application form and FAQ on that portal. Registration itself is a Customs process; any software or agent fee is a commercial quote — ask the provider.
What is excluded from this 10% LVG sales tax?+
The Ministry of Finance excludes cigarettes, tobacco products, intoxicating liquors, and smoking pipes, which already face import duty, excise duty and sales tax. Other exclusions, if any, belong on the MyLVG FAQ — do not invent a list.
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