Who this is for: new immigrants, Chinese families, families of international students, and overseas workers planning to ship furniture, household goods, and personal belongings from China to Malaysian cities like Kuala Lumpur, Penang, and Johor.
Key questions: Do you have to pay tax when you ship furniture to Malaysia? How does the RMB 760 duty-free allowance work? What is a FORM E Certificate of Origin? How is the 6% GST calculated?
1. Malaysia import taxes on shipped furniture
Malaysia charges import duty and sales tax (SST) on goods entering the country, with GST at 6%. So if you ship furniture to Malaysia, you may end up paying import duty plus 6% GST.
But here's the good news: Malaysia has a duty-free allowance. Household goods valued under RMB 760 (about MYR 500) are usually exempt. On top of that, a FORM E Certificate of Origin under the China-ASEAN Free Trade Agreement can reduce or waive the import duty.
New furniture imported into Malaysia still attracts 6% GST; the certificate of origin is what cuts the duty.
This guide is here to clear things up: whether shipping furniture to Malaysia is taxable, how the duty-free allowance works, how to get a FORM E certificate, and how the 6% GST is calculated.
2. Malaysia shipping tax: key figures at a glance
| Policy item | Key figure |
|---|---|
| Sales tax (GST/SST) | 6% |
| Duty-free allowance | Goods valued under RMB 760 (about MYR 500) are normally exempt |
| Duty reduction | Available through a FORM E Certificate of Origin |
3. How Malaysia import taxes are calculated
1. What makes up the tax
| Tax | Rate | Notes |
|---|---|---|
| Import duty | Depends on the category | Furniture duty can be reduced with a FORM E certificate |
| Sales tax (SST/GST) | 6% | Applies to most imported goods |
| Total tax burden | Depends on category and value | The lower the declared value, the lower the tax |
2. The duty-free allowance
Goods valued under RMB 760 (about MYR 500) are normally duty-free.
What this means:
- If a single shipment is declared at under RMB 760, it usually clears customs duty-free
- If it's over RMB 760, import duty and 6% GST are calculated on the value
- The allowance is worked out per shipment, not per item
3. Sample 6% GST calculation
| Declared value | GST (6%) | Notes |
|---|---|---|
| RMB 500 | RMB 0 (under 760, exempt) | Duty-free |
| RMB 1,000 | about RMB 60 | Over the allowance, so GST applies |
| RMB 5,000 | about RMB 300 | Rises with the declared value |
| RMB 10,000 | about RMB 600 | Budget ahead for high-value furniture |
| RMB 50,000 | about RMB 3,000 | Worth assessing carefully for a whole-house shipment |
Note: these are GST estimates. The actual tax is set by Malaysian customs, and import duty may be calculated separately.
4. What is the FORM E Certificate of Origin?
1. What FORM E is
FORM E is a Certificate of Origin issued under the China-ASEAN Free Trade Agreement. Furniture arriving with a FORM E can qualify for reduced or even zero import duty in Malaysia.
2. What FORM E does
| Item | With FORM E | Without FORM E |
|---|---|---|
| Import duty | Can be reduced or waived | Paid at the normal rate |
| GST | 6% still applies | 6% still applies |
| Processing cost | Included in the CIF quote | Needs to be arranged separately, or you lose the reduction |
3. What FORM E reduces
FORM E reduces import duty, not GST. Even with a FORM E, the 6% GST still has to be paid.
4. How to get a FORM E
- The Chinese exporter (the shipper or the logistics company) applies for it when the export customs declaration is filed
- You need to provide details on the goods: material, model, brand, intended use, country of origin, and whether the items are new or used
- Reputable logistics companies usually include the FORM E fee in their quote
- Once issued, the certificate travels with the shipment and is submitted at customs clearance in Malaysia
5. When you pay tax and when you don't
1. Cases that can be duty-free
| Situation | Why it's duty-free |
|---|---|
| Value under RMB 760 | Within the duty-free allowance |
| Used personal goods (in some cases) | May be declared as personal effects, subject to customs' judgment |
| FORM E held and the category qualifies for zero duty | Duty is reduced or waived, but GST still applies |
2. Cases where tax applies
| Situation | Why tax applies |
|---|---|
| Value over RMB 760 | Exceeds the duty-free allowance |
| New furniture imported | Treated as a commercial import; duty and GST apply |
| Goods for commercial use | Declared as trade goods and fully taxed |
| No FORM E | Can't claim the duty reduction |
3. Personal effects vs. commercial goods
| Point of comparison | Personal effects | Commercial goods |
|---|---|---|
| How they're declared | Declared as personal items | Declared through trade procedures |
| Import duty | May be reduced | Paid at the normal rate |
| GST | 6% | 6% |
| Duty-free allowance | The RMB 760 allowance applies | Does not apply |
| Customs paperwork | Relatively simple | Full trade documents required |
6. Common questions
Q1: Do I always have to pay tax when shipping furniture to Malaysia?
Not necessarily. Goods valued under RMB 760 are usually duty-free. Above that, import duty and 6% GST apply. A FORM E certificate can reduce the import duty, but the GST still has to be paid.
Q2: Does a FORM E certificate exempt me from all taxes?
No. FORM E covers import duty, not GST. The 6% GST applies whether you have a FORM E or not, unless the shipment falls within the RMB 760 duty-free allowance.
Q3: Can used personal furniture be imported duty-free?
In some cases, yes. If the value is under RMB 760, it's usually duty-free. Above that, tax applies. Whether it can be declared as personal effects is up to customs.
Q4: Are new and used furniture taxed at the same rate?
The rates are the same, but the declared value is different. New furniture is declared at the purchase price; used furniture can be declared at a depreciated value. The lower the declared value, the lower the tax.
7. Five things to check before shipping
Step 1: Check whether the value falls within the duty-free allowance
If the total value is under RMB 760, it's usually duty-free. Anything above that is taxable.
Step 2: Confirm the FORM E certificate is in place
Reputable logistics companies usually include the FORM E in their CIF quote. Make sure it's been arranged, because that's what reduces the import duty.
Step 3: Sort out personal effects from commercial goods
Personal effects may qualify for the RMB 760 allowance. Commercial goods don't; they're declared as trade goods and fully taxed.
Step 4: Prepare a reasonable declared value
Used furniture can be declared at its depreciated value. Don't under-declare (customs may question it), and don't declare at the original new price either, or you'll overpay in tax.
Step 5: Know exactly what the quote covers
Before you sign, check what the quote includes, whether duty and GST are billed at actual cost or covered in a lump sum, and whether residential delivery, oversized-item, and other surcharges are quoted separately.
8. Why ship with Seapoe Relo for Malaysia moves
Malaysian import tax and customs clearance can get complicated. Seapoe helps in these ways:
- Tax estimate: based on your item list and declared value, we estimate the likely import duty and 6% GST in advance
- FORM E processing: the CIF quote includes the FORM E, and we handle the certificate so you get the duty reduction
- Duty-free allowance check: we look at your declared value, tell you whether you're within the RMB 760 allowance, and give clear advice
- Item classification: we separate used personal goods from new commercial goods so nothing gets declared the wrong way
- Transparent fees: before the contract, we spell out what the CIF price covers, that duty and GST are billed at actual cost, and whether charges like residential delivery are extra
- Multiple shipping options: door-to-door, warehouse-to-door, LCL, or FCL — choose by volume and service needs
If you're planning to ship furniture to Malaysia, start by putting together a furniture list, a rough value estimate, the delivery address, and whether a FORM E is needed. Sort out the tax risk first, then decide how to ship — that way there are no surprises.
Disclaimer: The tax information in this article is for reference only. The final tax is subject to the duty memo issued by Malaysian customs. Malaysian tax policy can change at any time, so always check the latest official rules.