1. Under Malaysian law, every person arriving in or leaving Malaysia must declare all dutiable or prohibited goods, and cash and/or BNI exceeding USD10,000 equivalent in his posession either on his person, in any baggage or in any vehicle to a Customs officer. Failure to make a declaration is an offence.
2. A Customs officer may conduct examination of any person, baggage or vehicle.
3. Goods exempted from payment of customs duty per person:
- Wine, spirit, beer or malt liquor not exceeding 1 liter in all;
- Wearing apparels not exceeding 3 pieces and footwear not exceeding one pair;
- Food preparation to a total value not exceeding RM150.00;
- Portable electrically or battery-operated appliance for personal care and hygiene not exceeding 1 unit each; and
- All goods other than the above, excluding RM500.00 Land & Sea border and RM 1,000.00 Air border
4. Exemption of duties is subject to the conditions stated under the prevailing exemption order.