According to the Sales Bill 2022 (Amended), the taxation of low value goods sold and imported into Malaysia would begin in January 2023. The date was initially postponed to March 2023, and then set to January 2024.

The sale of low-value goods that valued at RM 500 or less imported into Malaysia by land, sea, or air will be subject to a 10% sales tax as of January 2024. All low value goods imported into Malaysia will be affected by this change, except for cigarettes, tobacco products, electronic cigarettes, and similar items.

The full detailed guideline on the Sales tax on Low Value Goods (LVG) can be access via here.