Malaysia’s Tariff System and Common Import Duty Rates

Overview

The Royal Malaysian Customs Department is the primary government authority responsible for managing import and export of goods, border control, and facilitating trade across Malaysia. The country applies a dual tariff classification system to cater to different trade scenarios:

A 6-digit Harmonized System (HS) code for intra-ASEAN trade.
A separate national tariff schedule for trade with non-ASEAN countries.

Malaysia imposes ad valorem duties on approximately 99.3% of imported goods, meaning the duties are calculated based on the product’s value. The remaining 0.7% are subject to specific duties, mixed duties, or alternative dutiesbased on quantity, weight, or volume.

Tariff Structure

Basic Tariff Rates: Include Most-Favoured Nation (MFN) rates and General (Ordinary) rates.
Specific Tariff Rates: May apply to certain countries or regions and can be preferential or punitive, depending on the trade relationship.

Typical Tariff Rates by Product Category

1. Agricultural Products

Product Type	MFN Rate (%)	General Rate (%)
Grains, Seeds, Fruits, Vegetables	5% – 15%	15% – 30%
Meat, Dairy, Eggs	10% – 20%	20% – 40%

2. Textiles and Apparel

Product Type	MFN Rate (%)	General Rate (%)
Textile Raw Materials & Semi-finished Goods	5% – 10%	10% – 20%
Garments and Accessories	10% – 20%	20% – 40%

3. Machinery and Equipment

Product Type	MFN Rate (%)	General Rate (%)
Industrial Machinery	5% – 10%	10% – 20%
Electronics and Instruments	0% – 5%	5% – 15%

4. Automobiles and Parts

Product Type	MFN Rate (%)	General Rate (%)
Complete Vehicles	~30%	50% – 60%
Auto Parts and Components	10% – 15%	20% – 30%

5. Chemical Products

Product Type	MFN Rate (%)	General Rate (%)
Basic Chemicals	5% – 10%	10% – 20%
Complex Chemicals & Pharmaceuticals	0% – 5%	5% – 15%