Shipping from Korea to Malaysia in 2026: LVG 10% Tax, RM500, Cosmetics

Online purchases from Korea to Malaysia face two systems. If the seller is registered for Malaysia's low-value goods (LVG) tax, it charges 10% sales tax at checkout on items sold for RM500 or less. Separately, parcels sent by air courier with a CIF value of RM500 or less stay exempt from import duty and sales tax on imports. Above RM500, import duty and sales tax are assessed at the border. Cosmetics also have their own notification rules.

This guide explains the LVG tax, the RM500 courier exemption, what you pay above it, how cosmetics notification affects K-beauty orders, and which products need care.

Item	Value as of October 15, 2026
LVG sales tax	10%, collected by registered sellers at checkout
LVG definition	Goods sold for RM500 or less, brought in by land, sea or air
LVG tax base	Sale value, without shipping, insurance, duties or fees
LVG exclusions	Cigarettes, tobacco, liquor, smoking pipes, e-cigarettes and vape liquids
Air courier de minimis	CIF value RM500 or less: no import duty or sales tax on imports
Above RM500	Import duty plus sales tax on imports
Sales tax rates (since July 1, 2025)	5% or 10% for most taxable goods; some exempt
Cosmetics	Must be notified with NPRA; personal-use exemption covers luggage
HaulKorea to Malaysia	Recipient pays any Malaysian duty and tax locally

This is general information, not tax or legal advice. The Royal Malaysian Customs Department (RMCD) decides what each parcel owes.

Do you pay tax on a package from Korea to Malaysia?

Often a little, sometimes nothing, and above RM500 more. Three situations cover most Korean orders.

1. You buy from an LVG-registered seller. Since January 1, 2024, Malaysia charges a 10% sales tax on low-value goods sold online and brought into Malaysia, according to the RMCD's MyLVG portal. A registered seller collects it at checkout. Sellers, whether inside or outside Malaysia, must register once their LVG sales into Malaysia exceed RM500,000 in 12 months.

2. Your parcel comes by air courier and is worth RM500 or less (CIF). The MyLVG FAQ says goods with a CIF value of RM500 or less sent by air courier remain exempt from import duty and sales tax on imports. CIF means cost, insurance and freight.

3. Your parcel is worth more than RM500. It no longer fits the courier exemption. Import duty applies, and sales tax on imports applies too, unless the seller already charged LVG tax and declared its LVG registration number.

Small Korean stores that sell only domestically are unlikely to be LVG-registered. In that case, situation 2 or 3 is the one that matters.

How does the 10% LVG tax work?

The MyLVG FAQ and the RMCD's LVG guide set out these rules:

• Rate: 10%.
• Scope: any goods sold for RM500 or less and brought into Malaysia by land, sea or air.
• Base: the sale value only. Transport, insurance, other taxes, duties and fees are not included.
• Who collects: registered sellers, including online marketplace operators.
• Exclusions: cigarettes, tobacco products, intoxicating liquors, smoking pipes, electronic cigarettes and similar vaporizers, and related liquids or gels, with or without nicotine.

Avoiding double tax. The FAQ says sales tax on imports is generally not charged again if the registered seller collected LVG tax and the LVG registration number is declared. Import duty can still apply when a parcel goes over the de minimis value.

The RMCD's examples show how this plays out:

Example from the MyLVG FAQ	Outcome
RM300 item from a registered seller, air courier	No additional duty or tax at import
Two RM300 kitchenware sets and a RM50 box (RM650), air courier, registered seller	Import duty applies; no sales tax on imports, because LVG tax was charged
RM460 item where CIF value goes over RM500	Import duty applies; sales tax on imports avoided only with proof of LVG tax
RM299 item sent by road	De minimis does not apply; sales tax on imports not charged if the LVG number is shown

Two lessons: shipping can push a parcel over RM500 even when the item is under it, and the RM500 courier exemption is for air courier, not road.

What do you pay above RM500?

When a parcel's CIF value is over RM500 and no LVG tax was charged, two charges apply.

Import duty. The rate depends on the product's tariff code. Some goods have 0% duty, others higher. Korean-origin goods may qualify for lower rates under the ASEAN-Korea agreements, with valid proof of origin.

Sales tax on imports. The Ministry of Finance announced a targeted revision of sales tax from July 1, 2025. Essential goods kept their existing treatment, while 5% or 10% applies to discretionary and non-essential goods. The RMCD's FAQ says goods listed in neither the 5% rate order nor the exemption order default to 10%.

How the sales tax base is built. The RMCD's import guide says the sale value of imported goods is the customs value plus customs duty plus any excise duty.

1. Start with the customs value, generally the price paid plus freight and insurance (CIF).
2. Add import duty at the product's rate.
3. Add excise duty if the product carries it.
4. Apply sales tax, usually 5% or 10%, to the total.
5. Add the courier's own clearance or handling fee, if any.

Worked examples

Example 1: Korean skincare, RM180 of goods, RM60 air courier shipping, non-registered seller. CIF is RM240, which is RM500 or less by air courier. No import duty and no sales tax on imports.

Example 2: Korean clothing, RM520 of goods, RM80 shipping, non-registered seller. CIF is RM600, over RM500. For illustration only, assume a 10% import duty and 10% sales tax. Duty: RM60. Sales tax: (RM600 + RM60) × 10% = RM66. Check the real duty rate for your product, and expect any courier fee on top.

Example 3: RM200 of skincare from an LVG-registered seller. LVG tax at checkout: RM200 × 10% = RM20. Shipping is not part of the LVG base. If the parcel arrives by air courier at RM500 CIF or less, nothing more is charged at import.

Why does the shipping route matter?

The two RM500 rules do not cover the same routes, and that surprises people.

The LVG tax applies to low-value goods brought into Malaysia by land, sea or air. The route does not change whether a registered seller charges 10%.

The RM500 de minimis exemption is different. The MyLVG FAQ describes it for consignments sent by air courier and says it does not apply to goods imported by road. In the RMCD's own example, an RM299 item sent by road is declared on a customs form (K1) with import duty and sales tax on imports, and sales tax is waived only because the seller's LVG registration number is shown.

For an air courier parcel from Korea, the courier exemption is the one to plan around. If a parcel would travel by sea or be trucked in from a neighboring country, ask how it will be declared. The FAQ does not describe postal parcels separately, so check with the carrier if your box comes by post.

Can you ship Korean cosmetics to Malaysia?

This is the rule K-beauty buyers most often miss.

Malaysia controls cosmetics through a notification system run by the National Pharmaceutical Regulatory Agency (NPRA). Regulation 18A of the Control of Drugs and Cosmetics Regulations 1984 says no person shall manufacture, sell, supply, import, possess or administer a cosmetic unless it is a notified cosmetic. NPRA's FAQ says it is an offense to import a cosmetic product without prior notification.

The regulation then gives a personal-use exemption. It covers a person arriving in Malaysia who brings in, as part of personal luggage, cosmetics solely for personal or family use, in a quantity not more than one person would reasonably use in a month. The text of that exemption refers to luggage. It does not mention parcels.

What this means in practice:

• Cosmetics sold legally in Malaysian stores must be notified, so a product already on sale in Malaysia is the safer choice. NPRA's product search on its Quest3+ system lets you check a product.
• A product that is not notified, such as a Korea-only item, is the risk case for a parcel.
• Quantity matters. Several of the same item looks less like personal use.

Ask us before ordering Korea-only cosmetics or larger quantities. Send us the product link and we will check before buying.

What other Korean products need care?

Meat and poultry products. The Department of Veterinary Services' import requirements call for an import permit from MAQIS (the Malaysian Quarantine and Inspection Services) for each consignment of products such as pork and poultry, along with health certificates. Ramyeon with meat-based seasoning, jerky and meat snacks can fall under these rules. Ask before ordering.

Medicines and health products. These are regulated under the same 1984 regulations. A product must generally be registered, and the personal-use exemption in the text again refers to luggage. Ask before ordering anything from a Korean pharmacy.

Tobacco, liquor and vapes. Excluded from the LVG regime. Excise duty may apply. Ask before ordering.

Batteries, aerosols and perfume. These are limited by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Product	Malaysian rule	Our advice
Skincare and makeup	NPRA notification; LVG or import tax	Check notification, ask for Korea-only items
Clothing and shoes	LVG 10% or duty and sales tax above RM500	Watch the CIF value
K-pop albums and merch	Same tax rules as other goods	Lightsticks have batteries, ask first
Snacks with meat	MAQIS and veterinary permits	Ask before ordering
Medicines, supplements	Registration rules	Ask before ordering
Soju, makgeolli	Excluded from LVG; excise may apply	Ask before ordering
Vapes and tobacco	Excluded from LVG	Do not order
Items with batteries	Air transport limits	Ask before ordering

Does Malaysia have a trade agreement with Korea?

Malaysia and Korea trade under the ASEAN-Korea framework. A separate bilateral Malaysia-Korea Free Trade Agreement (MKFTA) is in progress. Malaysia's trade ministry, MITI, announced the conclusion of negotiations with a joint statement signed on October 27, 2025. Check MITI for whether it has entered into force before counting on it.

For personal parcels, any agreement matters only when import duty applies, which means above RM500 CIF or outside the courier exemption. Preferential rates need goods that originate in Korea and proof of origin. The 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table on Korean product pages shows the 제조국 (jejoguk, country of manufacture). Sales tax still applies either way.

Purchasing agent or package forwarder: what changes for Malaysia?

First, check whether the brand ships to Malaysia itself. Many Korean beauty brands sell through regional platforms, which may be LVG-registered and charge the 10% at checkout.

Many Korean shops sell only inside Korea, though. Stores such as Musinsa, Coupang and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
LVG tax at checkout	If the seller is registered	Depends on the service	Not included in our total
Duty and tax above RM500 CIF	You	You	You
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

HaulKorea's total covers the item and international shipping. It does not include Malaysian sales tax or import duty. If anything is due at import, the recipient pays it. We ship duty unpaid to every country, including the US.

What an agent changes is the buying and the paperwork. We keep the real receipt, so the declared value matches what was paid, and we can tell you before buying if a product looks like a cosmetics or food issue.

More: purchasing agent vs package forwarding.

How do you order from Korea to Malaysia through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. Malaysian duty, sales tax and courier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. If duty or tax is assessed, pay it through the courier.

How can Malaysian buyers keep costs down?

Count shipping in the RM500. The courier exemption uses CIF value, so freight counts. An RM450 order can go over once shipping is added.

Decide between one box and two honestly. Combining saves shipping. A combined box over RM500 CIF pays duty and sales tax on the whole value. Declare the real value either way.

Check cosmetics before buying. A product already notified in Malaysia is the safer choice for a parcel.

Keep proof of LVG tax. If a registered seller charged 10%, that proof prevents sales tax being charged twice at import.

For a nearby country, see our guide for Singapore.

FAQ

Do I pay tax on a package from Korea to Malaysia?

If the seller is LVG-registered, you pay 10% sales tax at checkout on items of RM500 or less. If not, an air courier parcel with a CIF value of RM500 or less is exempt from import duty and sales tax. Above RM500, import duty and sales tax apply.

What is the LVG tax in Malaysia?

It is a 10% sales tax on goods sold online for RM500 or less and brought into Malaysia, in force since January 1, 2024. Registered sellers collect it on the sale value, without shipping.

Does shipping count toward the RM500 limit?

For the air courier exemption, yes. It uses CIF value, which includes freight and insurance. For the LVG tax, the base is the sale value only.

What sales tax rate applies above RM500?

Since July 1, 2025, taxable goods are generally charged 5% or 10%, with goods not listed in the rate or exemption orders defaulting to 10%. Import duty is added before sales tax is calculated.

Can I order Korean skincare to Malaysia?

Cosmetics must be notified with NPRA, and the law's personal-use exemption refers to cosmetics in personal luggage. Products sold legally in Malaysia must be notified, so check the product and ask us about Korea-only items.

Is there a Malaysia-Korea free trade agreement?

Negotiations on a bilateral agreement concluded in October 2025. Malaysia and Korea also trade under the ASEAN-Korea framework. Preferential duty rates need Korean-origin goods with proof of origin.

Does HaulKorea include Malaysian tax in the price?

No. Our total covers the item and international shipping. The recipient pays any Malaysian duty and sales tax locally. We ship duty unpaid to every country, including the US.