Malaysia has implemented 10% sales tax on the import of Low Value Goods (LVG) with effect from 1 January 2024. The rules for LVG entered into force on 1 January 2023 and were supposed to be effective from 1 April 2023, but were subsequently delayed to 1 January 2024. LVG includes all goods with a sales price below MYR 500 brought by land, sea, or air into Malaysia, but excluding cigarettes, tobacco products, smoking pipes, electronic cigarettes, vaping devices, and related liquids, and intoxicating liquor. Sales tax on LVG is charged by registered sellers, including persons, whether inside or outside...