Malaysia has charged 10% sales tax on imported low-value goods of RM500 or less sold online since 1 January 2024, with sellers and marketplaces registering once such sales exceed RM500,000 in 12 months. Tabling Budget 2027 on 9 October 2026, Prime Minister Anwar Ibrahim said an E-Commerce Bill will be tabled at the next parliamentary sitting to strengthen accountability among online platforms and sellers, and that the government will review legal and enforcement measures to protect local small businesses from unfair competition by foreign platforms and to keep goods bought by Malaysians safe. Separately, Communications Minister Fahmi Fadzil said in November 2025 that the government was studying a mandatory floor price for courier services; MCMC's reference prices remain advisory.
Key dates
- Done9 Oct 2026
Budget 2027 tabled; E-Commerce Bill announced for the next parliamentary sitting The Star
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Who it hits
What to prepare
- Ask marketplace clients how they expect the E-Commerce Bill to change seller checks and product safety duties for goods shipped into Malaysia
- Confirm low-value goods sales tax registration and collection for the sellers you clear
- Model Malaysian last-mile costs under a floor-price scenario before renewing platform contracts
Our reading
Sources
- Malaysia imposes tax on the import of low value goods · ASEAN Briefing · 2024-01-23
- Govt to study floor price for courier services to ensure fair competition, says Fahmi · The Edge Malaysia · 2025-11-25
- University students, institutions among Budget 2027 priorities, says Anwar · The Star · 2026-10-01
- MCMC: no mandatory minimum price for courier services · Business Today · 2025-02-19
- MRCA proposes stricter cross-border e-commerce policies in Budget 2027 · The Star · 2026-09-14
- Budget 2027: Govt proposes E-Commerce Bill to protect MSMEs, boost consumer safety · The Star · 2026-10-09
- E-Commerce Bill set for first parliamentary sitting next year · New Straits Times · 2026-10
Related rules
- 16 Nov 2026ASEAN digital economy pact set for signature in Manila
49th ASEAN Summit in Manila (16 to 18 November), targeted DEFA signature
ASEAN member states · Proposed - 30 Jun 2027Vietnam requires foreign marketplaces to post VND 20 billion deposits
Deadline for platforms registered before 1 July 2026 to bring their dossiers into line
Vietnam (National Assembly; Government) · In force - 1 Jul 2027Vietnam's revised Postal Law under debate in the National Assembly session to 21 November
Expected entry into force, according to Baker McKenzie (not confirmed in official summaries)
Vietnam (National Assembly) · Proposed - 8 Dec 2027Indonesia keeps a US$100 floor on cross-border goods sold online
End of the 18-month compliance window for sellers registered before 8 June 2026 (our calculation from the regulation's start date)
Indonesia (Ministry of Trade) · In force - ·Vietnam proposes cutting its duty-free limit for small imports to VND 100,000
Most cross-border e-commerce parcels into Vietnam that now enter duty-free under VND 1 million would start paying import duty on top of VAT, at a threshold of about US$3.8.
Vietnam (Ministry of Finance; Customs Department) · Consultation - ·Thailand taxes every online import from the first baht
Every parcel into Thailand now carries duty and VAT; platform-collected parcels clear on pre-paid data, others pay at the door or through the courier.
Thailand (Customs Department; Revenue Department) · In force
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.