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 intoxi…