General Principal
All goods coming to Malaysia are subject to customs inspection.
The objective of customs inspections are:
a. Prevent the entry of prohibited / danger items
b. To ensure the entry of import goods into Malaysia is in accordance with the Law requirement
c. To ensure the duty and tax are well collected

All goods valued which above MYR500 are subject to import duty and tax

Import duty and tax will determined by Customs authority and will be declared in Customs Form 1 (K1) named “”Borang Kastam 1 “”and all dutiable goods will get a Customs registration number.
Payment of duty and tax could be made at all Post offices outlet

All import goods sent through postal services could only be collected after the consignee pay the duty and tax imposed.

Customs Procedures for APP e-Packet

Customs Contact for APP e-Packet
Mohd Faizal Bin Ripin
Head of Customs
email :

Faridsham Bin Mohd Din
Head of Pos Malaysia International Hub Operations
Email :
Tel : +603 – 8777 3602

Mohd Azman Bin Mohd Yaman
Senior Associate, Customs Affairs
Email :
Tel : +603 – 8777 3681

One attempt. Second delivery is upon customer request

FOR NON DUTIABLE ITEMS : Home and Office Delivery
FOR DUTIABLE ITEMS : Home, Office Delivery or Self Collect

(PO BOX / Digital Locker etc.) Parcel Locker

MONDAY 09.00 – 17.00
TUESDAY 09.00 – 17.00
WEDNESDAY 09.00 – 17.00
THURSDAY 09.00 – 17.00
FRIDAY : 09.00 – 17.00 (Except Kelantan, Kedah, Terengganu and Johore)
SATURDAY : No delivery
SUNDAY : 09.00 – 17.00 (Kelantan, Kedah, Terengganu and Johore only)
HOLIDAY : No delivery

5 DELIVERY STANDARD (From Arrival at OE)
MINIMUM : 3 days
MAXIMUM : 6 days


RETURNED : Applying UPU Convention
OTHERS… (specify) :

50.90 MYR per item

Collected by postman
At Nearest Post Office
At Delivery Office

A1-7-5, Pangsapuri Kelana
Kelana Jaya
47300 Petaling Jaya

Malaysia’s E-Commerce Market

Malaysia has approximately 25.08 million active internet users (79 percent of the population). The population has extremely high rates of mobile phone penetration. Of the 31.2 million Malaysians, 24 million are social media users, 21.6 million are unique mobile users, and 22 million use social media on their mobile devices.
Malaysia’s e-commerce laws are based on a combination of the Electronic Commerce Act 2006and the Electronic Government Activities Act 2007. With the introduction of the Personal Data Protection Act 2010, Malaysia became the first ASEAN member country to pass privacy legislation. The Electronic Commerce Act 2006 is the key source of electronic commerce regulation for the private sector and contains broad (technology-neutral) provisions on electronic signatures. Additionally, Malaysia enacted the Digital Signature Act 1997 which covers digital signatures.

The Consumer Protection Act 1999 (CPA) protects consumers against a range of unfair practices and enforces minimum product standards. In 2007, an amendment was made to the CPA that expanded the scope to cover electronic commerce transactions; and in 2010 a new provision was introduced on the general safety requirement for services and the protection to consumers from unfair terms in a standard form contract.

The Malaysian Communications and Multimedia Commission (MCMC) regulates the Information and the Communication industries. The MCMC also issues content and broadcasting guidelines. See Multimedia Guidelines and Content Code. The Inland Revenue Board of Malaysia created Guidelines of Taxation for Electronic Commerce. The guidelines cover the scope of charge, the tax liability for business, treatment of server and website and an examination of business models. See Guidelines on Taxation of ECommerce.

In 2016, the Malaysian Ministry of International Trade and Industry (MITI) launched a new eCommerce Initiative with the goal to bring roughly 80 percent of small- and medium size enterprises into the world of eCommerce and to expand market access for more than 87 million digital customers in the ASEAN region. See ECommerce Initiative . This initiative is focused on accelerating seller adoption of eCommerce, increasing adoption of eProcurement by businesses, lifting non-tariff barriers (such as e-fulfillment, cross-border, e-Payment, and consumer protection), realigning existing economic incentives, making strategic investments in eCommerce players, and promoting national brand to boost cross-border eCommerce.

The Malaysian Government has pledged not to censor the Internet. There is no evidence of technological Internet filtering in Malaysia. However, controls on traditional media spill over to the Internet at times, leading to self-censorship and occasional investigation of bloggers and online commentators. In 2018, Malaysia passed a law regulating “fake news”, which holds websites as well as online posters liable for what the government determines to be fake news. The new government has announced its intention to repeal the law, which is slated to be introduced during the first parliamentlary session in July 2018.

Current Market Trends

As a result of Malaysia’s internet and mobile connectivity, as well as public sector encouragement, Malaysia has high rates of eCommerce usage. Malaysia boasts 15.3 million online shoppers (50 percent of the population) and 62 percent of mobile users their devices to shop online.

Online shoppers are motivated by price advantages, product range, and availability of reviews. Malaysian shoppers look for free shipping, convenience, and exclusive deals offered by online stores.

Online shopping trends:
Alternative parcel delivery service, Pgeon highlighted trends in the Malaysian online shopping. These include the most popular products, projected growth areas and trends for e-commerce.

Top 3 most purchased categories of products are:
• Fashion & Beauty
• Electronics
• Sports & Hobbies
Category of products likely to expand are:
• Home décor and furniture
• Household and groceries
• Health and Supplements
It is projected that by 2022, furniture and appliances will become the most purchased online category and second favourite will be remain electronics & media.
• More than 95 percent are satisfied shopping online
• Online money transfers are the preferred payment method
• 90 percent of Malaysians expect their purchase to be delivered within one week and 46 percent within 3 days
• Majority of online shoppers are willing to pay more for quicker delivery, 63% of women are willing to wait up to 4 weeks

Domestic eCommerce (B2C)
The Malaysian e-Commerce market is gaining in attention and support from the government. Rising incomes, growing smartphone and internet penetration are all factors that will grow Malaysia’s online market from 0.5 percent of total retail spending in 2014 to five percent by 2020. This makes it an interesting time to assess the state of the market, in terms of government initiatives, consumer trends, and incumbent players.
e-Travel is the largest segment of the online business-to-consumer (B2C) market. The online business-to-consumer segment which includes mobility services (such as GrabCar and Grab Taxi) and online travel bookings, generated over US$3.5 billion in revenue in 2016.

Cross-Border eCommerce
Malaysians’ favorite countries for overseas online shopping are Singapore, Japan, the United States and South Korea. Popular online categories include: daily supplies (39 percent), fashion & accessories (23 percent), special/rare items (20 percent), home appliances (7 percent), consumer electronics (7 percent) and food and health items (4 percent).

B2B eCommerce
B2B eCommerce is one of the fastest growing sectors for small- and medium size enterprises (SMEs). We are seeing an expansion in eCommerce as more SME take advantage of higher disposal income of the Malaysian population, better broadband service, and the proliferation of mobile devices in the country. eCommerce is helping SMEs, especially small businesses, compete globally by reducing some of the costs which allows the SME to focus on other areas of the business such as product development.
Since the inception of electronic trading or eTrade, there have been 835 SMEs from various sectors such as food and beverages, furniture, lifestyle, building materials, machinery and hardware, and auto parts that have been approved for the eTrade financial incentive. Effective Januarry 1, 2017, the eTrade Incentive is RM5,000. Out of those approved, 641 SMEs have completed their company’s listing on the e-marketplace. To learn more about Etrade please seeAbout ETrade .

Current challenges for the eCommerce industry include a lack of understanding, limitations of competent personnel to conduct eCommerce activities, fear of cyber security threats, lack of digital marketing skills, limited production capacity, high fulfilment and logistics cost, lack of knowledge regarding market access and regulations in cross-border eCommerce.
The top eCommerce businesses are in consumer goods such as apparel, halal food and beverages, electronic and household items. The government’s Economic Transformation Program includes an “”””Entry Point Projects (EPPs)” which is a “virtual mall” project. The virtual mall aims to grow the internet-based retail market. The largest virtual mall platforms in Malaysia are ezBuy and Taoboa. Alibaba from China is working with the Malaysian government to increase its presence in Malaysia.

eCommerce Services for Other Services
The Ministry of Education has deployed more than 100,000 laptops (more than 2,400 mobile computer labs) to schools as part of its plan to ensure schools are equipped with the necessary ICT devices for eLearning. Every student, teacher and parent is given login access to VLE. The laptops used are Google Chromebooks with 4G and are the first in the world to be developed by Google and Samsung. At least 99.9 percent of schools have been connected with high-speed Internet connection of at least 4Mbps, while more than 8,000 schools have been connected with high-speed Internet connection of 2-10Mbps in the past two-and-a-half years.

eCommerce Intellectual Property Rights
eCommerce activities fall under the perview of the Malaysian Intellectual Property Corporation (MyIPO)- Rights (


Customs Act 1967

Customs Order Bil.47 ( Perintah Tetap Kastam bil.47 )