On September 1, 2018, the Royal Malaysian Customs Department will implement the Malaysia Sales & Service Tax (SST) at a fixed rate of 6% on certain services, including services of clearing goods from customs control.
Businesses in Malaysia are required to register if they are providing any of the taxable services where the total amount for the past 12 months exceeds the threshold of RM500,000.
The SST Act and related legislation may be found here:
https://mysst.customs.gov.my/SSTAct
Additional information may be found here:
https://mysst.customs.gov.my/RegisterBussiness#ServiceTax
