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Sales Tax (Determination of Low Value Goods) Order 2023


The Sales Tax (Determination of Low-Value Goods) Order 2023 [P.U. (A) 403/2023] has been gazetted in Malaysia, classifying goods sold at a price below five hundred ringgit and imported into the country as low-value goods for sales tax purposes.


The order lists goods that do not fall under the low-value category and replaces the Sales Tax (Determination of Low-Value Goods) Order 2022.


It will be effective from 1 January 2024. The Sales Tax (Determination of Low-Value Goods) Order 2022 [P.U. (A) 411/2022] is revoked

Reference: Sales Tax (Determination of Low-Value Goods) Order 2023

296.1 [P.U (A) 403_2023] Sales Tax (Determination of Low Value Goods) Order 2023
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