Malaysia Custom Declaration

Got one time when I back from oversea, at the scanner checking point, the custom officer ask me to open my luggage and found "excessive" new cloth in my luggage. The officer then gave me a small booklet and explain to me that I have convicted the Custom Law so they want to impose tax on my clothes.

After discussed with the Officer, finally I have to pay a sum of custom duty and learned the lesson. Therefore, I would like to share this information to those who don't know. If you know you may share your experience here or if you have any ideas how to overcome this issue or you have any suggestions, please share with us.

Lets see what the Malaysia Law said:-

Any person arriving in or leaving Malaysia shall declare all dutiable or prohibited goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officer of customs.

For the purpose of examination, it shall be the duty of such person in charge of such baggage to produce, open, unpack and repack such baggage.


Regulation 17 of the Customs Regulations 1977 requires the declaration of 

(i) goods in excess of the quantity exempted and prohibited goods; and

(ii) cash, bearer negotiable instruments or both exceeding an amount equivalent to USD10,000.


Goods exempted from payment of customs duty per person:

(i) wine, spirit, beer or malt liquor not exceeding 1 litre in all;

(ii) tobacco not exceeding 225 grams (equivalent to 200 cigarettes);

(iii) wearing apparels not exceeding 3 pieces and footwear not exceeding one pair;

(iv) foods preparations to a total value not exceeding RM75.00;

(v) portable electrically or battery operated appliances for personal care and hygiene not exceeding 1 unit each and;

(vi) all other goods (including souvenirs and gifts) other than (i) and (ii) and tyres and tubes, to a total value not exceeding RM500.00).


Conditions for exemption:-

(i) residents must have left the country not less than 72 hours while non-residents must have the intention to visit Malaysia not less than 72 hours;

(ii) in the case of Labuan, the person satisfies the proper officer of customs that he has visited Labuan for a period of not less than 24 hours and in the case of Langkawi or Tioman for a period of not less than 48 hours; and 

(iii) in respect of the items listed above, if the importer imports in excess of the quantity or value of goods exempted, he shall be liable to pay duty on the excess only.


You are required to fill up Form Customs No. 22, below is the sample for your reference.

The completed form must be submitted to the customs officers on duty at the place of arrival in Malaysia or departure from Malaysia.