Ref No: DNT/NSW/RMCD-SST/20250630-001
Dear Valued Customers,
Warmest greetings from Dagang Net Technologies Sdn Bhd.
IMPORTANT ANNOUNCEMENT: SALES AND SERVICE TAX (SST) SCOPE EXPANSION EFFECTIVE 1 JULY 2025
With reference to the subject above and the attached circular from the Royal Malaysian Customs Department (RMCD), please be informed of the following:
2. In relation to the implementation of the Federal Government Gazette dated 9 June 2025 regarding the expansion of the Sales and Service Tax (SST) scope, the new provisions will take effect on 1 July 2025. Several customs processes will be affected during the transitional period from the night of 30 June 2025 to 1 July 2025.
3. To facilitate this implementation, all duty and tax payments and the clearance of goods (both immediate and standard release) will be suspended nationwide from 10:00 PM to 12:00 AM on 30 June 2025. This applies to all locations, including designated landing points and private jetties. However, the suspension does not apply to passenger luggage, personal belongings, or perishable goods.
4. Declaration, assessment, and payment procedures are as follows.
4.1 Customs activities will be suspended for two hours from 10:00 PM to 12:00 AM on 30 June 2025. In Designated Areas, the suspension will begin earlier, from 5:00 PM to 12:00 AM.
4.2 Goods arriving in Malaysia with Customs Forms assessed and duties/taxes paid before 9:00 PM on 30 June 2025 will be considered completed and will not be subject to the new SST rate, even if not yet released.
4.3 Customs Forms with “Registered” status, including duty/tax payments and goods clearance, will be deferred during the transitional period, regardless of release status.
4.4 If declarations are approved before 1 July 2025, but duties/taxes are paid after, the new SST rate will apply.
4.5 If declarations are submitted before 1 July 2025 but approved afterward, the new SST rate will apply.
4.6 For Pre-Arrival Processing (PAP), goods must arrive in Malaysia before 1 July 2025 to qualify for the current SST rate. Goods arriving on or after 1 July 2025 will be subject to the new rate.
4.7 For emergency-required goods during the transitional period, an application must be submitted to the respective State Customs Director for approval.
Should you require further clarification or assistance, please do not hesitate to contact our Careline at 1 300 133 133 or via email at careline@dagangnet.com.
Thank you.
Attachment:
Circular from the Royal Malaysian Customs Department (RMCD)
