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 What is Duty Free?


Quick Look into what is dutiable and non-dutiable in Malaysia.

Generally there are two types of goods...Dutiable and Non-dutiable Goods.

* DUTIABLE - Goods subjected to Customs duty and on which duty has not been paid, such as liquor, cigarettes, tobacco, chocolates...

* NON DUTIABLE - Goods, originally imported into Malaysia, not subjected to Customs duty, such as cameras, watches and clocks, perfumes...

Refer to Customs website for details...


Free Zones in Malaysia

The free zones are mainly designed to enable commercial activities and manufacture of goods meant for export to be carried out with minimal customs documentation and formalities.  The free zone comprises of:- Free Commercial Zone and Free Industrial Zone. Free zones are deemed as a place located outside the country except in respect of prohibition of imports and exports under Section 31 of the Customs Act 1967.

Free Industrial Zone meant primarily for manufacturing activities
Free Commercial Zone meant for commercial activities.

These Free Zones are managed by Free Zones Authorities and any person or entity who wish to operate in these zones need to get approvals from the respective authorities.

For more details on the Free Zones, visit Malaysian Royal Customs & Excise Department.








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