Are Malaysian buyers required to include the import duty and/or sales tax levied by the RMCD upon customs clearance on imported goods when issuing self-billed e-Invoice? 在开具进口货物的自开电子发票(self-billed e-Invoice)时

Are Malaysian buyers required to include the import duty and/or sales tax levied by the RMCD upon customs clearance on imported goods when issuing self-billed e-Invoice?

No, Malaysian buyers are not required to include the duties and/or taxes levied by the RMCD in the self-billed e-Invoice.


在开具进口货物的自开电子发票(self-billed e-Invoice)时,是否需要包含关税或销售税? 

不需要。马来西亚买方在开具自开电子发票(self-billed e-Invoice)时:
无需将马来西亚皇家关税局(RMCD)在清关时征收的关税(import duty)及/或销售税(sales tax)纳入其中

📌 总结
  • RMCD 征收的税费 不需包含在 e-Invoice
  • 自开 e-Invoice → 仅反映与供应商交易相关金额

Mar 29,2026