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Customs or Import duty for spirits gin and Jenever to Malaysia

The Customs or Import duty for spirits gin and Jenever to Malaysia is classified under Food & Beverage(cdf categories).

The HSCODE applied for spirits gin and Jenever is 22-8-50-0-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is RM55.00 per l%

The average VAT rate applicable in Malaysia is 0.06

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Excise Duty(Alc & tob)

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Malaysia Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
  • In addition to duty, imports are also subject to Sales Tax and some products are to excise duty as well.

Below is the Duty and Sales tax for Malaysia :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 50% 5.74% ST=6%
VAT = ST * (CIF + Duty+ other taxes)
No duty, if CIF value is less than or equal to MY$ 500(with the exception of alcohol, wine and tobacco products from USA).

NOTE

  • Duties for some products are also based on quantity measurements, like weight or volume.
  • Import duties are generally levied on an ad valorem basis but may also be imposed on a specific basis. The ad valorem rates of import duties range from 2% to 60%. Raw materials, machinery, essential foodstuffs, and pharmaceutical products are generally non-dutiable or subject to duties at lower rates.
  • Some electronic products like laptops, electric guitars are not subjected to duty and some products are free from sales tax
  • There is no threshold on sales and excise duties.

Excise duties are imposed on a selected range of goods manufactured and imported into Malaysia. Goods that are subject to excise duty include beer/stout, cider and perry, rice wine, mead, un-denatured ethyl alcohol, brandy, whisky, rum and tafia, gin, cigarettes containing tobacco, motor vehicles, motorcycles, playing cards, and mahjong tiles.

The rate of excise duties vary from a composite rate of MYR 0.1 per litre and 15% of the value for certain types of spirituous beverages, to as much as 105% of the value of motorcars (depending on engine capacity).

Please refer detailed information on other taxes of Malaysia.

Prohibited Items:

  • No items are prohibited
Other related items:

Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles