Customs Duties (Exemption)(Amendment) Order 2023

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We would like to inform you of the recent amendment to the Customs Duties (Exemption) Order 2017 [P.U. (A) 445/2017] through the Customs Duties (Exemption) (Amendment) Order 2023.

The amendment, which comes into operation on 9 March 2023, affects item 94 in Part I of the Schedule of the Customs Duties (Exemption) Order 2017.

The amendment involves substituting the previous item 94 with a new provision.

Importers and customs agents are advised to take note of this change and ensure compliance with the new provision. If you have any questions or concerns, don’t hesitate to contact the nearest Customs office for clarification. Persons Exempted:

Any person importing goods using air courier service (including postal service) Goods


All goods excluding—

  1. cigarettes;
  2. tobacco products;
  3. intoxicating liquor;
  4. smoking pipes (including pipe bowls);
  5. electronic cigarettes and similar personal electric vaporising devices; and (vi) preparation of a kind used for smoking through the electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine


  1. That the goods are imported by any person using air courier service (including postal service) through the following airports:
    1. Kuala Lumpur International Airport, Selangor;
    2. Sultan Abdul Aziz Shah Airport, Selangor;
    3. Penang International Airport, Penang;
    4. Senai International Airport, Johor;
    5. Kota Kinabalu International Airport, Sabah;
    6. Kuching International Airport, Sarawak; or
    7. Langkawi International Airport, Kedah;
  2. that the goods imported are of a total C.I.F value not exceeding RM500.00 per consignment

The full text of the Order can be found here:

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