# Malaysia (MY) **Capital:** Kuala Lumpur **Currency:** Malaysian Ringgit (MYR) (MYR) **Population:** 34,200,000 — Older stored figure; source year not documented. **Area:** 330,803 km² > Malaysia is an export-driven Southeast Asian economy and a key maritime and transshipment hub on the Strait of Malacca. With Port Klang (the world's 10th-busiest container port in 2025) and the Port of Tanjung Pelepas, it ranks among the world's largest by container throughput. There is no VAT but a Sales and Service Tax (SST): import sales tax of 5 or 10 percent and service tax of 6 to 8 percent. Customs are cleared electronically through the Royal Malaysian Customs Department's uCustoms. Through ASEAN/ATIGA, RCEP and the CPTPP, Malaysia is deeply integrated into free-trade networks; an EFTA agreement with Switzerland is still under negotiation. The main air-cargo hub is Kuala Lumpur (KLIA). Malaysia (MY) is an export-driven Southeast Asian economy and the key maritime and transshipment hub on the Strait of Malacca. The country is a member of ASEAN (ATIGA), RCEP and the CPTPP; customs clearance runs electronically through uCustoms of the Royal Malaysian Customs Department (import form K1, export form K2). There is no VAT: imports carry a sales tax of 5 or 10 percent, services a service tax of 6 to 8 percent. The main gateways are Port Klang (around 15.1 million TEU in 2025, the world's tenth-busiest container port), the Port of Tanjung Pelepas (over 14 million TEU), Penang Port and the air-cargo hub Kuala Lumpur International Airport (KUL); in East Malaysia, Bintulu and Kota Kinabalu. On land, the North-South Expressway and the KTM West Coast Line link the Thai border with Singapore (Causeway/Second Link); the East Coast Rail Link is under construction. Key exports are electronics and semiconductors, palm oil and oil and gas products; the main trading partners are China, Singapore and the United States. **Top Import Partners:** CN, SG, US, JP, KR **Top Export Partners:** CN, SG, US, HK, JP **Top Import Goods:** Electronic products, Machinery, Mineral oils, Chemicals, Vehicles **Top Export Goods:** Electronics, Palm oil, Petroleum products, Chemicals, Rubber **Key Airports:** - [Kuala Lumpur International Airport (KUL)](https://www.freight-academy.com/en/information/airports/kuala-lumpur-international-airport-kul) - [Bario Airport (BBN)](https://www.freight-academy.com/en/information/airports/bario-airport-bbn) - [Bintulu Airport (BTU)](https://www.freight-academy.com/en/information/airports/bintulu-airport-btu) - [Kerteh Airport (KTE)](https://www.freight-academy.com/en/information/airports/kerteh-airport-kte) - [Kluang Airport](https://www.freight-academy.com/en/information/airports/kluang-airport-16916) - [Kota Kinabalu International Airport (BKI)](https://www.freight-academy.com/en/information/airports/kota-kinabalu-international-airport-bki) - [Kuantan Airport (KUA)](https://www.freight-academy.com/en/information/airports/kuantan-airport-kua) - [Kuching International Airport (KCH)](https://www.freight-academy.com/en/information/airports/kuching-international-airport-kch) - [Labuan Airport (LBU)](https://www.freight-academy.com/en/information/airports/labuan-airport-lbu) - [Lahad Datu Airport (LDU)](https://www.freight-academy.com/en/information/airports/lahad-datu-airport-ldu) **Key Seaports:** - [Johor (MYJHB)](https://www.freight-academy.com/en/information/seaports/johor-port-myjhb) - [Port Klang (MY PKG)](https://www.freight-academy.com/en/information/seaports/port-klang-port-my-pkg) - [Tapis Marine Terminal A (MY TAT)](https://www.freight-academy.com/en/information/seaports/tapis-marine-terminal-a-port-my-tat) - [Kota Kinabalu (MY BKI)](https://www.freight-academy.com/en/information/seaports/kota-kinabalu-port-my-bki) - [Port Dickson (MY PDI)](https://www.freight-academy.com/en/information/seaports/port-dickson-port-my-pdi) - [Pulau Pinang (MY PEN)](https://www.freight-academy.com/en/information/seaports/pulau-pinang-port-my-pen) - [Tanjung Pelepas (MYTPP)](https://www.freight-academy.com/en/information/seaports/tanjung-pelepas-port-mytpp) - [Bintulu Port (MY BTU)](https://www.freight-academy.com/en/information/seaports/bintulu-port-my-btu) - [Kirteh Oil Terminal](https://www.freight-academy.com/en/information/seaports/kirteh-oil-terminal-port-3419) - [Kuantan New Port (MY KUA)](https://www.freight-academy.com/en/information/seaports/kuantan-new-port-my-kua) ## Customs & Import **Import VAT:** No VAT/GST (abolished in 2018). Import sales tax of 5 or 10 percent on the value of goods **Customs complexity:** medium **Customs system:** Electronic clearance via uCustoms (via DagangNet); import declaration with Form K1 for all goods. The responsible authority is the Royal Malaysian Customs Department (JKDM). **Customs authority:** [Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia, JKDM)](https://www.customs.gov.my) ## Logistics & Risk **Logistics role:** Southeast Asian sea and transshipment hub on the Strait of Malacca **Economic area:** ASEAN (AFTA/ATIGA) / RCEP / CPTPP **Logistics risk:** low **Dangerous goods relevance:** high **Pharma/cold chain:** high ## FAQ ### Is there a VAT on imports in Malaysia? No. Malaysia abolished the GST in 2018 and instead levies the Sales and Service Tax (SST). Imported goods are subject to a sales tax of 5 or 10 percent; services are subject to a service tax of 6 to 8 percent. ### How are low-value imports taxed? Since 1 January 2024, low-value goods imported with a goods value of up to 500 MYR are subject to a sales tax of 10 percent, which is collected on online sales regardless of the foreign platform. ### Which customs system does Malaysia use? The Royal Malaysian Customs Department (JKDM) handles imports and exports electronically via the uCustoms system (via DagangNet). Form K1 is required for imports and form K2 for exports; using a licensed customs agent is common. ### Which ports are most important for Malaysia? Port Klang is the largest port and rose in 2025 to become the tenth-largest container port in the world (around 15 Mio. TEU). The Port of Tanjung Pelepas (PTP) in Johor surpassed 14 Mio. TEU for the first time in 2025. Other ports include Penang, Johor Port and Bintulu. ### Does Switzerland benefit from a free trade agreement with Malaysia? Not currently. The free trade agreement between EFTA (including Switzerland) and Malaysia is still under negotiation and not in force. Swiss exporters therefore cannot claim preferential customs rates. ### Which free trade networks is Malaysia part of? Malaysia is part of ASEAN (ATIGA/AFTA), RCEP (in force since 18. March 2022) and CPTPP (in force since 29. November 2022), as well as numerous bilateral agreements, for example with Japan, Australia, India and Korea. Preferences require a Preferential Certificate of Origin issued via MITI. ### What applies to strategic goods and export control? The Strategic Trade Act 2010 regulates the export of dual-use and military goods; the responsible authority is the Strategic Trade Secretariat of MITI. A catch-all control applies. Since 2025, a control directive also applies to the transit and re-export of high-value AI chips of US origin. ## Sources & Last Verified - [https://www.customs.gov.my](https://www.customs.gov.my) - [https://www.miti.gov.my](https://www.miti.gov.my) - [https://www.dosm.gov.my](https://www.dosm.gov.my) - [https://www.customs.gov.my/en/](https://www.customs.gov.my/en/) - [https://mysst.customs.gov.my/](https://mysst.customs.gov.my/) - [https://www.bdo.my/en-gb/insights/tax/malaysia-latest-indirect-tax-updates](https://www.bdo.my/en-gb/insights/tax/malaysia-latest-indirect-tax-updates) - [https://fta.miti.gov.my/index.php/pages/view/4](https://fta.miti.gov.my/index.php/pages/view/4) - [https://www.miti.gov.my/index.php/pages/view/sta2010](https://www.miti.gov.my/index.php/pages/view/sta2010) *Last verified: 2026-07-28* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/my](https://www.freight-academy.com/en/information/land/my)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/my](https://www.freight-academy.com/api/md/country/en/my)*