{"id":10576,"date":"2025-04-10T16:53:56","date_gmt":"2025-04-10T08:53:56","guid":{"rendered":"https:\/\/blog.ninjavan.co\/en-my\/?p=10576"},"modified":"2025-04-10T16:55:07","modified_gmt":"2025-04-10T08:55:07","slug":"xb-b2c-changes-to-malaysia-customs-regulations-sales-tax-on-imported-low-value-goods-lvg","status":"publish","type":"post","link":"https:\/\/blog.ninjavan.co\/en-my\/xb-b2c-changes-to-malaysia-customs-regulations-sales-tax-on-imported-low-value-goods-lvg\/","title":{"rendered":"Changes to Malaysia Customs Regulations: Sales Tax on Imported Low-Value Goods (LVG)"},"content":{"rendered":"\n<p>Effective <strong>1 January 2024<\/strong>, the Royal Malaysian Customs Department (RMCD) has introduced changes to the Sales Tax regulations for <strong>Low-Value Goods (LVG)<\/strong>. Below is an overview of the updates:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Key Features of the LVG Sales Tax<\/strong><\/h2>\n\n\n\n<p>Under the new LVG sales tax regulations, sellers are required to <strong>register, collect, and remit a 10% sales tax<\/strong> if they meet the following conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Annual LVG Sales:<\/strong> Exceed <strong>MYR500,000<\/strong> in a 12-month period.<\/li>\n\n\n\n<li><strong>Business Operations:<\/strong> Sell LVG through an online platform to consumers in Malaysia, either as an individual seller or marketplace operator.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Requirements for Eligible Sellers<\/strong><\/h2>\n\n\n\n<p>Sellers that meet the registration threshold must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Register for Sales Tax<\/strong> with RMCD via<a href=\"https:\/\/lvg.customs.gov.my\" target=\"_blank\" rel=\"noreferrer noopener\"> https:\/\/lvg.customs.gov.my<\/a>.<\/li>\n\n\n\n<li><strong>Charge a 10% sales tax<\/strong> on LVG (valued at <strong>MYR500 or below<\/strong>) at the point of sale.<\/li>\n\n\n\n<li><strong>Submit quarterly tax returns<\/strong> and remit collected taxes in <strong>Malaysian Ringgit (MYR)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Information for LVG Sellers Shipping to Malaysia<\/strong><\/h2>\n\n\n\n<p>If you are a <strong>Registered Seller (RS)<\/strong>, please ensure you provide the following details to your logistics provider when creating an order:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>LVG Registration Number issued by RMCD<\/strong><\/li>\n\n\n\n<li><strong>Value of each item in the parcel<\/strong><\/li>\n\n\n\n<li><strong>Indication of whether LVG Sales Tax has been paid (Yes\/No)<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Impact on Consumers in Malaysia<\/strong><\/h2>\n\n\n\n<p>From <strong>1 January 2024<\/strong>, consumers in Malaysia will be charged a <strong>10% Sales Tax<\/strong> by LVG-registered sellers on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Goods valued at <strong>MYR500 or below<\/strong>, are imported into Malaysia via air, sea, or land.<\/li>\n\n\n\n<li>The tax will apply to the <strong>item price only<\/strong>, excluding transportation and insurance costs.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exclusions<\/strong><\/p>\n\n\n\n<p>This LVG sales tax does not apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tobacco, alcohol, and electronic cigarette products<\/strong> (which are taxed separately).<\/li>\n\n\n\n<li><strong>Goods imported by non-registered sellers<\/strong> (may be subject to tax upon import).<\/li>\n\n\n\n<li><strong>Goods exceeding MYR500 in value<\/strong>, will follow standard import tax and duty rules.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Customs Clearance and Import Procedures<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>LVG imports <strong>must comply with existing Malaysian import regulations<\/strong>.<\/li>\n\n\n\n<li><strong>De Minimis Exemption:<\/strong> Air shipments valued at <strong>MYR500 or below<\/strong> are exempt from <strong>Import Duty and Sales Tax on Imports<\/strong>, provided LVG tax has already been collected at the point of sale.<\/li>\n\n\n\n<li><strong>Shipments via land or sea do not qualify<\/strong> for de minimis exemption and may be subject to additional <strong>Import Duty and Sales Tax on Imports<\/strong>.<\/li>\n\n\n\n<li><strong>Failure to provide an LVG Registration Number<\/strong> may result in <strong>additional tax charges upon importation<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>For Further Information<\/strong><\/h2>\n\n\n\n<p>For more details, please visit the<a href=\"https:\/\/lvg.customs.gov.my\" target=\"_blank\" rel=\"noreferrer noopener\"> Royal Malaysian Customs Department website<\/a> or consult your logistics provider to understand how these changes may impact your business.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective 1 January 2024, the Royal Malaysian Customs Department (RMCD) has introduced changes to the Sales Tax regulations for Low-Value Goods (LVG). Below is an overview of the updates: Key Features of the LVG Sales Tax Under the new LVG sales tax regulations, sellers are required to register, collect, and remit a 10% sales tax [&hellip;]<\/p>\n","protected":false},"author":54,"featured_media":10588,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Sales Tax on Imported Low-Value Goods (LVG) in Malaysia","_seopress_titles_desc":"New 10% Sales Tax applies to Low-Value Goods (LVG) imported into Malaysia from 1 Jan 2024. Learn what sellers and buyers need to know.","_seopress_robots_index":"","footnotes":""},"categories":[655,368],"tags":[641,122,640,835,836,904,708,150],"class_list":["post-10576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crossborder","category-industry-insights-current-affairs","tag-crossborder","tag-ecommerce","tag-international-delivery","tag-low-value-goods","tag-lvg","tag-lvg-sales-tax","tag-malaysia","tag-online-business"],"_links":{"self":[{"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/posts\/10576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/users\/54"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/comments?post=10576"}],"version-history":[{"count":2,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/posts\/10576\/revisions"}],"predecessor-version":[{"id":10580,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/posts\/10576\/revisions\/10580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/media\/10588"}],"wp:attachment":[{"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/media?parent=10576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/categories?post=10576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ninjavan.co\/en-my\/wp-json\/wp\/v2\/tags?post=10576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}