Collection of Sales Tax on low-value goods imported into Malaysia Effective 1st February 2024

Dear seller, 

We would like to flag for your attention anupdate regarding the imposition of sales tax on low value goods in Malaysia, which may impact your selling activities on our marketplace.

As of January 1, 2024, the Malaysian government will impose sales tax on low-value goods (i.e., all goods sold at a price not exceeding RM 500 which are brought into Malaysia by land, sea or air), and eBay is required to comply with the relevant tax regulations.  Please refer to the Guidelines for the implementation of Sales Tax on Low Value Goods, and the corresponding FAQ document, which have been published by the Royal Malaysian Customs Department.

eBay will start collecting sales tax on low-value goods imported  into Malaysia effective February 1, 2024 as required by law. eBay will not collect sales tax on domestic sales, i.e. when the item location and the buyer’s shipping address are both in Malaysia. We recommend seeking guidance from the tax authorities or consulting with a tax professional familiar with Malaysian tax regulations to understand your tax obligations.

We understand that regulatory changes can be challenging, and we appreciate your cooperation in adapting to these adjustments. 

If you have any questions or concerns regarding these updates, please do not hesitate to reach out to our Seller Support team. We are here to assist you in any way possible.

Thank you for your attention to this matter, and we appreciate your continued partnership.

Sincerely, 

eBay Customer Support

Collection of Sales Tax on low-value goods imported into Malaysia Effective 1st February 2024