Royal Customs (JKDM) Sabah: Duty & Clearance
What does the Royal Customs Department handle in Sabah?
The Royal Malaysian Customs Department (JKDM) in Sabah administers import and export duty, Sales and Service Tax (SST), and clearance of goods at the state's ports and airports, and enforces the law against smuggling.
Customs in Sabah at a glance
The Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia, JKDM) manages the movement of goods in and out of Sabah. Its main functions are collecting duty and tax on traded goods, clearing consignments at entry points, and enforcing the rules that govern imports and exports.
For most residents, Customs is something they encounter through online shopping parcels, business imports, or arriving at the airport with goods. For traders and shippers, it is a routine part of moving cargo through Sabah's ports.
Duty rates, tax rules and allowances change and depend on the specific goods. This page is a plain-language overview, not customs or tax advice. Verify current rules with the department before importing or declaring.
Import and export duty
Customs administers import and export duty on goods crossing Malaysia's borders. The amount payable depends on the type of goods and their value, classified under the national tariff. Commercial importers declare their consignments and pay the assessed duty before goods are released.
Some goods are duty-free, some carry standard rates, and certain categories are restricted or controlled. Because classification determines the cost, businesses often work with licensed forwarding agents to declare goods correctly.
Sales and Service Tax (SST)
Alongside duty, Customs administers Sales and Service Tax (SST). Sales tax applies to certain manufactured and imported goods, while service tax applies to specified services. Businesses that meet the registration thresholds must register with Customs and account for the tax.
SST is collected and enforced by the Customs Department rather than the income tax authority. Registered businesses file returns and remit the tax due, and Customs handles registration queries and compliance.
Clearance at ports and airports
Goods entering Sabah are cleared through Customs at the state's ports and airports. Kota Kinabalu is the main gateway, with additional stations at ports such as Sandakan, Tawau and Lahad Datu serving the eastern districts and cross-border trade.
Clearance involves declaring the goods, assessing duty and tax, and inspection where required. Smooth clearance depends on accurate documentation, which is why commercial shippers commonly use experienced agents familiar with the relevant station's procedures.
Travellers and personal goods
Travellers arriving in Sabah are subject to personal allowances for goods such as the small quantities people typically carry. Items beyond the allowance, or restricted goods, must be declared. Bringing in prohibited or controlled items without permission can lead to seizure and penalties.
Allowances and restrictions vary by item, so if you are travelling with anything substantial, valuable, or unusual, check the current rules first. When in doubt, declaring at the red channel is the safe choice.
Offices and contacting Customs
The Sabah office is the Kompleks Kastam on Jalan Kemajuan, Kota Kinabalu, with the line 088-238 855 and the national website customs.gov.my. The department also operates at the state's ports, airports and border points, where clearance and enforcement take place.
For a specific import, declaration, or SST question, contact the department directly or consult a licensed agent. Rules and forms are updated periodically, so confirm the latest requirements before acting.