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
