Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
The following may be shipped to Malaysia from Canada as documents:
- Advertising literature and brochures
- Annual reports
- Bids and proposals
- Blueprints
- Business cards
- Catalogues and price lists
- Computer print-outs
- Drawings and graphs
- Intercompany mail and newsletters
- Manuals (technical)
- Manuscripts , publications, and publications
- Maps
- Pamphlets
- Seismic data
- Sepia drawings
- Specification sheets
The following items will only be considered documents if they abide by
the restriction shown.
| Item | Restriction |
|---|
| Airline Tickets | Only if validated |
| Cash letters | Must be validated with a value; blank cash letters are
non-documents |
| Charts | Must be printed; blank charts are non-documents |
| Cheques | Must be validated with a value; blank cheques are non-documents |
| Compact discs and diskettes | For intercompany data only; must not be copyrighted,
licensed or for sale |
| Negotiable bonds and drafts | Must be validated with value; blanks of either are
non-documents |
| Newspapers | Not intended for sale |
| Traveller's cheques | Must be used |
| Visa applications | Must be validated or printed with particulars |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
A gift shipment with a value of less than 500 MYR (about $165 CAD) may
be shipped to Malaysia from Canada duty and tax free.
The exception to this is if an individual in Canada sends a gift
shipment to a business in Malaysia. In this case, the tax and duty
exemption is 50 MYR (about $17 CAD) or less.
Shipments from Individual-to-Individual
An individual in Canada may send a gift shipment to an individual in
Malaysia duty and tax free providing its value is less than 500 MYR
(about $165 CAD).
Shipments from Business-to-Business
A business in Canada may send a gift shipment to a business in
Malaysia duty and tax free providing its value is less than 500 MYR
(about $165 CAD)
Shipments from Business-to-Individual
If a business in Canada sends a gift shipment to an individual in
Malaysia, it must have a value of less than 500 MYR (about $165
CAD) in order to be duty and tax free
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending more than one gift in a parcel, be sure to wrap
and label each one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
http://gst.customs.gov.my/en/rg/SiteAssets/gst_publicruling/PublicRulingGiftRule301117PORTAL.pdf
http://www.customs.gov.my/en/pg/pg_gazz/Customs%20Regulation/CUSTOMS%20REGULATIONS%202019.pdf
You may ship your personal effects and household goods from Canada to
Malaysia tax free. Those eligible for this are Malaysians who have
been working or studying in Canada as well as a Canadian moving to
Malaysia.
You must ensure:
- You have owned and used the goods for at least 3 months
- The goods will remain in your possession for at least 3 months after
your arrival in Malaysia
- That you are transferring your residence to Malaysia from Canada
NOTE:If you are importing electrical
equipment, you require a licence issued from the Energy
Commission.
http://www.st.gov.my
Moving Temporarily
No information regarding moving temporarily to Malaysia is available
at this time.
Moving Permanently
If you are moving to Malaysia from Canada, you may ship your
personal effects and household goods tax free. The goods must be
yours, and have been in your possession for at least 3 months
before your arrival in Malaysia.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Indicate 'Personal Effects' on the commercial invoice (see sample)
- Non-residents must present a non-immigrant visa from the Immigration
Department
Sources:
http://www.customs.gov.my/en/cp/Pages/cp_hepe.aspx
http://www.customs.gov.my/en/pg/pg_gazz/Customs%20Regulation/CUSTOMS%20REGULATIONS%202019.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is limited information at this time regarding shipping food to
Malaysia from Canada.
If you ship food to Malaysia, we advise that you follow the
directions in the checklist below.
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples of goods sent to industrial or commercial clients in Malaysia
from Canada will be tax free
There are 2 conditions that must be met:
- Ensure to mark the items 'Not for Sale' or 'Sample'
- The size of the sample shipment is much smaller than one for goods
being shipped to market
Duties
In the case that a sample shipment has incurred duties, the monies
may be returned if the sample leaves Malaysia within 3 months of its
arrival. This is upon approval from the Director General.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://www.mytradelink.gov.my/documents/10179/0/Customs-act
http://gst.customs.gov.my/en/rg/SiteAssets/gst_publicruling/PublicRulingGiftRule301117PORTAL.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising materials shipped to Malaysia from Canada are exempt from
duty charges providing the materials are sent only to publicize events
or exhibit products.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
http://www.customs.gov.my/en/pg/pg_gazz/Customs%20Regulation/CUSTOMS%20REGULATIONS%202019.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment can be sent to Malaysia for repairs, however, it
will incur tax charges if it is returned to Canada within 3 months.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Malaysia and returned to Canada.
Items No Longer Under Warranty
If you send an item to Malaysia for repair that is no longer under
warranty, GST will be charged upon its return to Canada. GST will
be applied to the value of the repair work plus any parts added for
the repair, and on any duties incurred.
Sending Product for Repair to Malaysia
Equipment sent to Malaysia for repairs will incur Malaysian SST (Sales
and Service Tax) if the repair is completed and the equipment returned
within 3 months.
Returning Repaired Product to Malaysia
If a piece of equipment has been repaired in Canada under
warranty, no duties or taxes will be incurred..
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Malaysia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://mysst.customs.gov.my/assets/document/Guide%20Manufacturing%20&%20Import%20Export.pdf
https://mysst.customs.gov.my/SpecificGuides
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods may be imported temporarily into Malaysia duty-free providing:
- The items are returned to Canada within 3 months* of their date of
entry
- A guarantee is paid to cover duty charges, which will be
refunded when the goods leave Malaysia
* An extension of up to 12 months may be made, but must be applied
for to the relevant authorities
Goods that are typically allowed as a temporary import include:
- Those displayed at exhibitions, meetings, and conferences
- Those used during a circus, concert, or theatrical
performance
- Equipment required for games and sporting events
- Equipment used for assessment and testing of machinery, and for
research
The conditions that apply to temporary imports are as follows:
- The goods cannot be exchanged for other items
- The goods must not be destroyed, sold, or rented
- The goods must be returned to Canada
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Malaysia, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions
must also be met in order to qualify for a duty and VAT free
exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 3 months in Malaysia
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.export.gov/apex/article2?id=Malaysia-Business-Travel
http://www.customs.gov.my/en/ip/Pages/ip_tif.aspx
http://www.agc.gov.my/agcportal/uploads/files/Publications/LOM/EN/Act%20235%20(LULUS).pdf
http://www.customs.gov.my/en/ip/Pages/ip_ATAC.aspx
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sold Goods that are shipped to Malaysia must be declared to the Royal
Malaysian Customs Department Customs. The goods will be subject to
import duties, sales tax, and if applicable, excise
duties. .
If you frequently ship sold goods to Malaysia, we recommend you
use the services of a Malaysian customs broker.
Sources:
http://www.customs.gov.my/en/cp/Documents/Import/Panduan%20Ringkas%20Prosedur%20Import-en.pdf
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Tun Abdul Razak
Jalan Cenderawasih
50480 Kuala Lumpur
Federal Territory of Kuala Lumpur
Malaysia
Phone: +60 3-2693 7141 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
