The Royal Malaysian Customs Department is the primary government authority responsible for managing import and export of goods, border control, and facilitating trade across Malaysia. The country applies a dual tariff classification system to cater to different trade scenarios:
A 6-digit Harmonized System (HS) code for intra-ASEAN trade.
A separate national tariff schedule for trade with non-ASEAN countries.
Malaysia imposes ad valorem duties on approximately 99.3% of imported goods, meaning the duties are calculated based on the product’s value. The remaining 0.7% are subject to specific duties, mixed duties, or alternative dutiesbased on quantity, weight, or volume.
Tariff Structure
Basic Tariff Rates: Include Most-Favoured Nation (MFN) rates and General (Ordinary) rates.
Specific Tariff Rates: May apply to certain countries or regions and can be preferential or punitive, depending on the trade relationship.
