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Gold & Diamond Import Regulations – Multilingual

Gold & Diamond Import Regulations

1. Malaysian Customs Regulations

  • Governed under Customs Act 1967.
  • Gold must be declared using HS Code 7108.
  • Import duty for gold & precious stones is usually 0%.
  • Inspection required to prevent smuggling and illegal trade.

2. Required Documents

DocumentDescription
InvoiceValue & weight of shipment
Certificate of OriginCountry where gold/diamond was produced
Assay ReportPurity testing of gold
Kimberley CertificateRequired for rough diamonds
K1 Customs FormMalaysia import declaration

1. Peraturan Kastam Malaysia

  • Tertakluk di bawah Akta Kastam 1967.
  • Emas mesti guna HS Code 7108.
  • Duti import emas & batu berharga biasanya 0%.
  • Pemeriksaan wajib untuk elak penyeludupan.

2. Dokumen Diperlukan

DokumenPenerangan
InvoisNilai & berat penghantaran
Sijil AsalNegara asal emas/berlian
Laporan AssayUjian ketulenan emas
Sijil KimberleyUntuk berlian kasar
Borang K1Deklarasi import Malaysia

1. Règlements des Douanes Malaisiennes

  • Régis par la Loi des Douanes de 1967.
  • L’or doit être déclaré sous le code SH 7108.
  • Les droits d'importation sont généralement de 0%.
  • Inspection requise pour prévenir la contrebande.

2. Documents Nécessaires

DocumentDescription
FactureValeur et poids de l’envoi
Certificat d’OriginePays de production
Rapport d’AssayTest de pureté de l’or
Certificat KimberleyPour les diamants bruts
Formulaire K1Déclaration d’importation

١. اللوائح الجمركية في ماليزيا

  • تخضع لـ قانون الجمارك لعام 1967.
  • يجب تسجيل الذهب تحت رمز النظام المنسق 7108.
  • عادةً تكون رسوم الاستيراد .
  • الفحص مطلوب لمنع التهريب.

٢. المستندات المطلوبة

المستندالوصف
الفاتورةقيمة ووزن الشحنة
شهادة المنشأبلد الإنتاج
تقرير الفحص (Assay)اختبار نقاء الذهب
شهادة كيمبرليللألماس الخام
نموذج K1تصريح الاستيراد الماليزي

1. 马来西亚海关规定

  • 依据 1967 年海关法 管理。
  • 黄金必须使用 HS 编码 7108 申报。
  • 黄金与宝石的进口税通常为 0%
  • 需要检查以防止走私。

2. 所需文件

文件说明
发票货物价值与重量
原产地证明生产国家
成色检测报告黄金纯度测试
金伯利证书粗钻石必需
K1 表格马来西亚进口申报
Malaysia — Import Taxes on Gold (2025) — Summary

Malaysia — Import Taxes on Gold (2025) — Summary

Concise summary of reported import duty & tax treatments for common gold categories (bars, jewellery, scrap). Public sources conflict — confirm with Royal Malaysian Customs (JKDM).

Status: 2025 (public sources)

Quick overview

There is no single universally published "per-kg" tax for gold in Malaysia — tax/duty depends on the product classification (HS code), whether the item is investment-grade (bullion), jewellery, or scrap, and on any applicable exemptions (eg. Investment Precious Metals). Public sources for 2025 show **mixed or contradictory** information. Use this page as a summary of reported positions and a checklist for verification.

Reported import treatment by category

Category Reported 2025 rate / range Notes & interpretation
Gold bars / bullion (LBMA / investment-grade) Reported: 0% (commonly claimed)
— ambiguous in other sources
Many market publications claim no import duty for legitimate investment-grade bullion (especially LBMA-quality bars) but official tariff schedules depend on HS classification. Confirm with JKDM whether your bars qualify for IPM exemption.
Gold jewellery Reported: up to 20% (jewellery tariff lines) Sources for 2025 indicate certain jewellery tariff lines (eg. HS 7113 / 7114) show non-zero duties; some reports cite a ~20% rate. Jewellery is often treated differently from bullion and may be subject to import duty and Sales & Services Tax (SST) depending on classification and whether locally fabricated.
Gold scrap / industrial scrap (e.g., electronics scrap) Reported: variable (depends on HS code & impurities) Scrap classification varies widely. Refiners/importers of scrap typically face additional checks, possible lower payouts and variable duty treatment. Assay report and clear documentation are critical. Duty may be 0% for some scrap lines, non-zero for others.
Other notes (SST / exemptions) SST: conditional (0% or subject to SST depending on item) Investment Precious Metals (IPM) may be exempt from SST. Decorative jewellery often attracts SST. Exact treatment depends on product classification and supporting documentation (eg. LBMA / refinery certificate).

Important: Because classification drives tax treatment, two visually similar gold items could be taxed differently depending on HS code assigned on import documentation.

Required documents & customs checkpoints (check before shipping)

  • Commercial invoice & packing list (accurate value & weight)
  • Certificate of Origin (COO)
  • Assay / Refinery certificate (purity & LBMA / refinery details help)
  • Kimberley Process certificate (for rough diamonds; included here for reference)
  • Import declaration (JKDM forms), classification by correct HS code
  • Insurance & airway bill / bill of lading
  • AML / KYC documentation for buyer/seller (often required by customs or banks)

Tip: obtain a written tariff ruling or pre-classification from JKDM (or work with an experienced customs broker) to reduce risk of unexpected duties.

How to confirm the exact duty for your shipment

  1. Identify the precise HS code for your item (bar, jewellery, scrap). The HS code controls the duty rate.
  2. Contact Royal Malaysian Customs (JKDM) and request a tariff ruling or classification advice quoting the HS code and full product description.
  3. Ask whether your product qualifies as Investment Precious Metal (IPM) or another exempt category (provide LBMA/refinery certificates).
  4. Engage a licensed customs broker / freight forwarder experienced in precious metals imports to prepare paperwork and clearances.
  5. Check SST treatment with a tax adviser — SST application can differ between bullion and jewellery.

Summary & recommended next steps

• Public reporting for 2025 is not fully consistent. Jewellery tariff lines show concrete non-zero rates in some sources (eg. ~20%), while bullion/IPM is often reported as no duty in market publications.
Do not rely on secondary market claims — get an official JKDM tariff classification and written confirmation for your exact product before shipping. Use an experienced customs broker and keep full supporting documents (assay, COO, export permits).

This summary compiles public reporting and market commentary for 2025. It is for informational purposes only and is not legal or tax advice. For definitive, legally binding information, contact Royal Malaysian Customs (JKDM) or a qualified customs/tax professional.
Terms of Sale – Gold & Diamond (Multilingual)

Terms of Sale – Gold & Diamond

Multilingual: English | French | Malay | Arabic | Chinese

Section English French Malay Arabic Chinese
1. Scope of Sale Governs sale of gold and/or diamond products between Seller and Buyer. Includes raw, refined, jewelry, diamonds, and related precious stones. Complies with AML and Kimberley Process. Régit la vente de produits en or et/ou diamants entre le Vendeur et l’Acheteur. Inclut l’or brut, raffiné, bijoux, diamants et pierres précieuses. Conforme à AML et Kimberley Process. Mengawal penjualan produk emas dan/atau berlian antara Penjual dan Pembeli. Termasuk emas mentah, diproses, barang kemas, berlian dan batu berharga lain. Mematuhi AML dan Kimberley Process. يحكم بيع الذهب و/أو منتجات الألماس بين البائع والمشتري. يشمل الذهب الخام والمكرر والمجوهرات والألماس والأحجار الكريمة. يلتزم بلوائح مكافحة غسل الأموال وعملية كيمبرلي. 管理卖方与买方之间的黄金和/或钻石产品销售。包括原金、精炼金、珠宝、钻石及相关贵重宝石。遵守反洗钱及金伯利进程规定。
2. Product Description Seller provides weight, purity, quality, certification (Assay, GIA/IGI). Buyer inspects and confirms acceptance. Le Vendeur fournit poids, pureté, qualité, certification (Assay, GIA/IGI). L’Acheteur inspecte et confirme l’acceptation. Penjual memberikan berat, kemurnian, kualiti, sijil (Assay, GIA/IGI). Pembeli menyemak dan mengesahkan penerimaan. يقدم البائع الوزن والنقاء والجودة والشهادات (Assay، GIA/IGI). يقوم المشتري بالفحص والتأكيد على القبول. 卖方提供重量、纯度、质量、证书(Assay,GIA/IGI)。买方检查并确认接受。
3. Price & Payment Based on spot market or agreed price. Payment: full advance or agreed terms via bank transfer, escrow, or LC. Taxes and duties are Buyer’s responsibility. Basé sur le prix du marché ou convenu. Paiement : intégral à l’avance ou selon termes convenus via virement bancaire, escrow ou crédit documentaire. Taxes et droits à la charge de l’Acheteur. Berdasarkan harga pasaran atau dipersetujui. Pembayaran: penuh di awal atau ikut perjanjian melalui bank, escrow atau LC. Cukai/fi tanggung Pembeli. يعتمد على سعر السوق الفوري أو السعر المتفق عليه. الدفع: كامل مسبقًا أو حسب الاتفاق عبر التحويل البنكي، الحساب الضمان أو الاعتماد المستندي. الضرائب والرسوم على عاتق المشتري. 基于现货市场价格或双方约定价格。付款方式:全额预付或按协议通过银行转账、托管或信用证支付。税费由买方承担。
4. Delivery & Risk Delivery location specified. Risk passes on physical handover or shipment. Insurance recommended. Lieu de livraison spécifié. Le risque passe lors de la remise physique ou de l’expédition. Assurance recommandée. Lokasi penghantaran ditentukan. Risiko berpindah semasa penyerahan fizikal atau penghantaran. Disyorkan insurans. يتم تحديد موقع التسليم. تنتقل المخاطر عند التسليم الفعلي أو الشحن. ينصح بالتأمين. 指定交货地点。风险在实物交付或运输时转移。建议投保。
5. Warranties Seller warrants authenticity, legal sourcing, assay/diamond certification, right to sell. No other warranties unless in writing. Le Vendeur garantit l’authenticité, l’origine légale, les certifications et le droit de vendre. Aucune autre garantie sauf mention écrite. Penjual menjamin keaslian, sumber sah, sijil assay/berlian, hak jual. Tiada jaminan lain kecuali bertulis. يضمن البائع الأصالة والمصدر القانوني وشهادات التحليل/الألماس وحق البيع. لا ضمانات أخرى إلا إذا وردت كتابة. 卖方保证真实性、合法来源、分析/钻石认证及销售权。除书面说明外,不提供其他保证。
6. Compliance Parties comply with AML, Kimberley Process, export/import laws. Required docs: assay, COO, export permit, KYC. Conformité AML, Kimberley Process, lois export/import. Docs requis : assay, COO, permis d’export, KYC. Pihak mematuhi AML, Kimberley Process, undang-undang eksport/import. Dokumen diperlukan: assay, COO, permit eksport, KYC. تلتزم الأطراف بـ AML وعملية كيمبرلي وقوانين التصدير/الاستيراد. المستندات المطلوبة: التحليل، شهادة المنشأ، تصريح التصدير، KYC. 各方遵守反洗钱、金伯利进程、进出口法律。所需文件:分析报告、产地证、出口许可、KYC。
7. Inspection & Acceptance Buyer inspects or uses lab reports. Disputes raised within [X] days; otherwise accepted. L’Acheteur inspecte ou utilise rapports de laboratoire. Litiges dans [X] jours; sinon accepté. Pembeli menyemak atau guna laporan makmal. Pertikaian dalam [X] hari; jika tidak diterima. يقوم المشتري بالفحص أو استخدام تقارير المختبر. النزاعات خلال [X] أيام؛ وإلا تعتبر مقبولة. 买方检查或使用实验室报告。[X]天内提出争议,否则视为接受。
8. Liability Seller not liable for indirect losses. Buyer responsible for storage, transport, insurance after risk transfer. Le Vendeur n’est pas responsable des pertes indirectes. L’Acheteur responsable stockage, transport, assurance après transfert de risque. Penjual tidak bertanggungjawab atas kerugian tidak langsung. Pembeli bertanggungjawab storan, penghantaran, insurans selepas risiko berpindah. لا يتحمل البائع المسؤولية عن الخسائر غير المباشرة. المشتري مسؤول عن التخزين والنقل والتأمين بعد نقل المخاطر. 卖方不对间接损失负责。风险转移后,买方负责储存、运输和保险。
9. Force Majeure Neither party liable for delays/failures due to events beyond control (natural disasters, unrest, government restrictions). Aucune partie responsable des retards/échecs dus à des événements hors contrôle (catastrophes, troubles, restrictions gouvernementales). Tiada pihak bertanggungjawab untuk kelewatan/kegagalan akibat peristiwa di luar kawalan (bencana, rusuhan, sekatan kerajaan). لا يتحمل أي طرف المسؤولية عن التأخيرات/الفشل بسبب أحداث خارجة عن السيطرة (كوارث، اضطرابات، قيود حكومية). 因不可控事件(自然灾害、动乱、政府限制)造成的延误/失败,双方不承担责任。
10. Governing Law & Dispute Governed by [Country] law. Disputes resolved via negotiation or arbitration in [City]. Régie par la loi [Pays]. Litiges résolus par négociation ou arbitrage à [Ville]. Ditetapkan undang-undang [Negara]. Pertikaian diselesaikan melalui rundingan atau timbang tara di [Bandar]. تحكمها قوانين [البلد]. يتم حل النزاعات عن طريق التفاوض أو التحكيم في [المدينة]. 受[国家]法律管辖。争议通过谈判或在[城市]仲裁解决。
11. Termination Either party may terminate if other breaches material obligations and fails to remedy in [X] days. Résiliation si violation des obligations importantes et non-correction sous [X] jours. Penamatan jika pihak lain langgar tanggungjawab material dan gagal betulkan dalam [X] hari. يجوز لأي طرف الإنهاء إذا أخل الطرف الآخر بالالتزامات الجوهرية ولم يصلح خلال [X] أيام. 如一方违反重大义务且未在[X]天内补救,另一方可终止。
12. Miscellaneous Amendments in writing. Invalid provisions do not affect remaining Terms. Entire agreement. Amendements par écrit. Dispositions invalides n’affectent pas le reste. Accord complet. Pindaan bertulis. Peruntukan tidak sah tidak menjejaskan baki. Perjanjian lengkap. التعديلات كتابيًا. الأحكام غير الصالحة لا تؤثر على الباقي. الاتفاق كامل. 修改须书面形式。无效条款不影响其他条款。完整协议。

Signatures / Signatures / Tandatangan / التواقيع / 签字

Party / Partie / Pihak / الطرف / 当事方 Name / Nom / Nama / الاسم / 名称 Title / Titre / Jawatan / المنصب / 职位 Signature / Signature / Tandatangan / التوقيع / 签字 Date / Date / Tarikh / التاريخ / 日期
Seller / Vendeur / Penjual / البائع / 卖方
Buyer / Acheteur / Pembeli / المشتري / 买方