Sales Tax on low value goods

      

LVG are any goods or class of goods (excluding cigarettes, tobacco products, intoxicating liquors, smoking pipes etc.) with a price not exceeding RM500 from abroad sold online by the seller and delivered to customers in Malaysia (e.g. by air, sea or land), and which are subject to sales tax at 10 %. The sales tax is charged on the sale value of LVG not including any tax, duty, fee or other charges such as transportation, insurance or other costs.