FAQ

CUSTOMS CLEARANCE FREQUENTLY ASKED QUESTIONS

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Customs, Duties & Taxes

Customs

The payment of duties and taxes are typically the responsibility of the receiver.

Duties and taxes are levied by Customs in the destination country and the receiver is responsible for paying them.

Yes, but you need a DHL account to pay duties and taxes for the receiver.

If you want more information on DHL Account, do not hesitate to contact our Customer Service on DHL Express Facebook page today!

Yes, whether a shipment is a gift or not, it must still go through an import procedure as determined by custom’s law in the destination country. The shipment is cleared through customs based on the origin country, the value and quantity, but not its purpose. You will need to pay customs duty and taxes only if the value of the gift is above a stated local threshold.

Duties and taxes are most typically not included in the price of the goods you purchase online. When purchasing goods online, some or all of these goods may not originate in the country you reside in. When goods are not shipped domestically (within your country) or within a single customs union, such as the European Union, you are liable to pay any inbound duties and taxes which your local customs authority deems appropriate.

To ensure the DHL courier can deliver your goods in shortest possible transit time, when we enter your country, DHL pays the customs authority immediately on your behalf for any duties and taxes that are due on the goods. DHL only releases the goods to you upon the full repayment of any duties and taxes that were paid on your behalf.

For shipments cleared by DHL Express Malaysia, we will be paying the duties and taxes incurred on behalf of the importer. A Duty Invoice will be issued to the importer.

If the amount of duties and tax is above RM25, there is a disbursement fee (3% of duties and tax or RM50 whichever is higher) charged by DHL for paying an upfront on the duties and tax incurred for the clearance of the shipment.

There are 3 ways to do payment for custom duties and taxes:

A. Online banking
You may click on the link below, key in your waybill number and proceed with the arrangement. https://delivery.dhl.com/waybill.xhtml?ctrycode=MY

Payment should reflect immediately.

B. Online transfer
DHL Standard Chartered Account Name: DHL Express (Malaysia) Sdn Bhd Account Number: 794156111983 – Once payment is done, please send an e-mail to [email protected] for verification.

Payment will take within 2-3 working days to be processed.

C. Cash on delivery

If the duties and tax incurred exceeds RM500, DHL Express will attempt to contact the importer prior to customs clearance.

If the duties and tax incurred is below RM500, we will proceed with customs clearance to expedite the delivery of your shipment. Any disputes regarding the clearance will be reviewed on a case by case basis by DHL Express.

If a customer requires DHL Express to contact customer regardless of duty and tax amount, a Duty Confirmation Fee of RM50 will be charged per shipment.

Customs valuation is a customs procedure applied to determine the customs value of imported goods. Customs Value is determined using the Customs Valuation where transaction value (TV) is used. Transaction Value is to be based on the actual price of the goods to be valued, which is generally shown on the invoice. Malaysia uses CIF term to determine the Customs Value. Therefore the invoice value stated may have additional costs. The Customs Value is then used to determine the duties and tax calculation.

CIF VALUE = Total of Below [C+I+F]

C = Cost/Value in Invoice
I = Insurance
F = Freight as per IATA TACT Rate

IMPORT DUTY = CIF VALUE * IMPORT DUTY RATES

EXCISE DUTY = [CIF VALUE + IMPORT DUTY]*EXCISE DUTY RATES

SALES TAX = [CIF VALUE+IMPORT DUTY+EXCISE DUTY]*SALES TAX RATES

Yes, duties and taxes do not apply for parcels traveling within the European Union.

Import D&T Exemption / Incurred

Yes, importation of shipments may incur duties or taxes or both.

IMPORT DUTIES

  1. Import Duties are imposed to shipments based on the items (0% – 30%)

  2. Calculated based on the CIF value of the shipment

  3. Duties are exempted if importer is in bonded area, designated area, Licensed Manufacturing Warehouse

EXCISE DUTIES

  1. Excise Duties are imposed on controlled items defined by RMCD

  2. Cigarettes, tobacco, alcohol, spirit, liquor, gambling equipment, vehicles

SALES TAX (SST)

  1. SST is imposed on all imported shipments

  2. 5% or 10% unless item is listed as Non Taxable Goods or the importer has exemption under Person Exempted from Payment of Tax Order

  3. SST is not chargeable if shipment is moved to a Special Area/Bonded Area

Yes, for non-controlled and non-restricted items with a Cost, Insurance and Freight (CIF) value of below RM500, no duties and taxes will be imposed. This is referred to as a De Minimis Value.

Personal Goods Exempted from Payment of Duties/Taxes (Pursuant to Item 19 of the Customs (Exemption) Order 1988). The items below are exempted from payment of duty/tax subject to the following limits and conditions:

  • Used mobile goods other than “household effect”
  • Liquor – does not exceed 1 liter
  • Tobacco – does not exceed 225 grams & cigarettes – does not exceed 200 cigarettes
  • New clothes – does not exceed 3 pairs
  • Medicines – does not exceed the use of 1-month consumption
  • A new pair of shoes
  • Electrical appliances or portable batteries for personal care and hygiene does not exceed 1 unit each
  • Food preparation materials does not exceed the value of RM75
  • Gifts and souvenirs (excluding liquor, tires, tubes, tobacco, cigarettes and vehicles) where the total values do not exceed RM400. If the goods are from Langkawi, Pulau Tioman or Labuan, the total value allowed for exemption does not exceed RM500

Yes, for goods that exceed the limit set out in question 10 will be subjected to duty/tax are as follows:

  • 30% on the value of goods other than liquor, tires, tubes, tobacco, cigarettes
  • Liquor (e.g. Alcohol/Spirit), tires, tubes, tobacco and cigarettes are in accordance with the duty/tax rates set out in the Customs Duty Order 2007

Export D&T Exemption / Incurred

No, exportation of shipments does not attract duties or taxes or both. However, there is CESS payment chargeable for Rubber Products.