In this course · 5 of 6
Course 4
SST and imported goods
6 lessons · 6 min
- 1Do Online Sellers in Malaysia Have to Charge SST on Goods They Resell?
- 2When Must Home-Based Makers Register for Sales Tax in Malaysia?
- 3What Sales Tax Rates Apply to Goods in Malaysia From 1 July 2025?
- 4What Is LVG Tax on Imported Goods Sold Online in Malaysia?
- 5Who Must Register for LVG Sales Tax in Malaysia: Seller or Platform?
- 6Do Foreign Digital Service Providers Charge Service Tax in Malaysia?
The short answer
A seller inside or outside Malaysia whose low value goods (LVG) sales into Malaysia exceed RM500,000 in 12 months must register through the Royal Malaysian Customs Department's MyLVG system under section 13 of the Sales Tax Act 2018. An online marketplace operator can also register as such.
The Royal Malaysian Customs Department's MyLVG pages describe the registration conditions.
A seller must register if:
- it sells LVG through an online platform, whether it is inside or outside Malaysia;
- the goods are brought into Malaysia by land, sea or air; and
- its total LVG sales into Malaysia exceed RM500,000 within a 12-month period.
A registered seller is registered under section 13 of the Sales Tax Act 2018 for LVG. The guide lists the seller types as a person inside Malaysia, a person outside Malaysia and an online marketplace operator.
Marketplaces. An operator can register itself. How responsibility is split between a marketplace and the sellers on it is set out in the MyLVG guide, so confirm with Customs before relying on a marketplace to account for the tax.
Application. Registration is through the MyLVG portal, and applications opened on 1 January 2023.
Legal basis and sources
The law
- Sales Tax Act 2018, s.13
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Was this lesson useful?
Upvote it and it moves up for the next reader who asks.
