The Royal Malaysian Customs Department (RMCD), or Jabatan Kastam Diraja Malaysia (JKDM), is the government department under the Ministry of Finance that collects Malaysia's indirect taxes, facilitates trade, and enforces customs law. It administers customs and excise duties plus the Sales and Service Tax (SST), and runs the MySST portal where businesses register. If you import goods, run an SST-registered business, or pass through a Malaysian border, RMCD is the agency you deal with.
- RMCD (Kastam) is Malaysia's main indirect-tax collector and border agency, sitting under the Ministry of Finance.
- It was established in 1931 and conferred 'Royal' (Diraja) status on 29 October 1963; its headquarters is in Putrajaya.
- It collects import, export, excise, sales and service taxes plus levies, and administers statutes including the Customs Act 1967, Excise Act 1976, Sales Tax Act 2018 and Service Tax Act 2018.
- SST replaced GST from September 2018; service tax rose from 6% to 8% on 1 March 2024, with some services kept at 6%.
- The general registration threshold for sales and service tax is RM500,000 in taxable turnover, done through the MySST portal.
- RMCD collected RM55.1 billion in revenue for 2023, beating its RM53.5 billion target.
Who this applies to: Importers, exporters, SST-registered businesses, customs agents, and anyone needing an overview of Malaysia's indirect-tax and customs authority.
On this page
Every time you pay tax on a restaurant bill, clear a parcel through customs, or fill up a car built on an imported engine, one department is behind the charge: the Royal Malaysian Customs Department (RMCD) — Jabatan Kastam Diraja Malaysia (JKDM), commonly called Kastam. It is the government department under the Ministry of Finance responsible for collecting indirect taxes, facilitating trade and enforcing customs law, and it is the country’s main indirect-tax collector.
What does RMCD actually collect?
RMCD gathers national revenue in the form of import duty, export duty, excise duty, sales tax and service tax, along with levies including the departure levy, vehicle levy, extraordinary profit levy and tourism tax. Income tax is not on that list — direct taxes are handled by a separate agency, the Inland Revenue Board (LHDN).
To do this it administers a whole stack of statutes, including:
| Law | Covers |
|---|---|
| Customs Act 1967 | Import/export duties, clearance, enforcement |
| Excise Act 1976 | Excise on goods such as vehicles, alcohol, tobacco |
| Sales Tax Act 2018 | Sales tax on taxable goods |
| Service Tax Act 2018 | Service tax on taxable services |
| Tourism Tax Act 2017 | Tourism tax on accommodation |
| Strategic Trade Act 2010 | Controls on strategic and dual-use goods |
The scale is substantial: RMCD collected RM55.1 billion in revenue for 2023, exceeding its RM53.5 billion target by RM1.6 billion, with a target of RM56 billion set for 2024.
How does the Sales and Service Tax (SST) work?
SST is where most businesses meet RMCD. It was reintroduced from September 2018, replacing the Goods and Services Tax (GST), under the Sales Tax Act 2018 and Service Tax Act 2018, and is administered through the MySST portal.
The service tax rate was 6% from September 2018 to February 2024, then rose to 8% effective 1 March 2024 — except for food and beverage, parking, logistics and telecommunications services, which remain at 6%. The registration threshold for sales tax (manufacturers) and for service tax is RM500,000 in taxable turnover; on reaching it, a business must register through MySST.
The system keeps shifting. Effective 1 July 2025, the government revised sales tax to 5% or 10% on discretionary, non-essential goods (essentials unchanged) and expanded service tax to sectors including leasing and rental, construction, financial services, private healthcare and education — with a grace period during which no penalties apply until 31 December 2025 for businesses taking steps to comply.
Where do citizens and SMEs deal with RMCD?
Most people encounter the department at a few concrete touchpoints:
- SST registration — via the MySST portal once you cross the threshold.
- Import and export clearance — declaring goods and paying the assessed duties and taxes at ports, airports and land borders.
- Duty and tax payment — settling import duty, excise and SST.
- Enforcement — inspections and seizures where goods are undeclared or prohibited.
On enforcement, RMCD is described as the nation’s first line of defence against smuggling, ensuring imported and exported goods are correctly declared and duties paid while detecting prohibited items such as drugs and firearms — without disrupting legitimate trade.
Who runs it, and since when?
RMCD was established in 1931 and conferred ‘Royal’ status on 29 October 1963 by the Yang di-Pertuan Agong; it is headquartered in Putrajaya. It is headed by a Director-General of Customs assisted by three deputy directors-general, with the role currently held by Dato’ Haji Amran bin Haji Ahmad. Its specialised units include a Marine Unit (established 1917), a K9 drug-detection dog unit (1978) and the Royal Malaysian Customs Academy (AKMAL) (1989); the department also runs a Customs Museum.
What’s next
If you import or export, confirm the customs duty and excise that apply before you declare your goods. If you run a business, check whether you cross the RM500,000 SST threshold and register through MySST. For income tax and other direct taxes, refer instead to the Inland Revenue Board (LHDN).
What taxes and duties does RMCD collect?
Import duty, export duty, excise duty, sales tax and service tax, plus levies such as the departure levy, vehicle levy, extraordinary profit levy and tourism tax. Income tax is not among them — that falls to the Inland Revenue Board (LHDN).
How do I register for SST?
Register online through RMCD's MySST portal. Registration is generally required once taxable turnover reaches RM500,000 for sales tax (manufacturers) or service tax.
What service tax rate applies now?
8% since 1 March 2024, up from 6%, except for food and beverage, parking, logistics and telecommunications services, which remain at 6%.
The following are deliberately unstated or described only qualitatively until confirmed by a subject-matter expert:
- Exact current total staff strength — ms.Wikipedia cites 14,872 positions (2023), not confirmed against a primary RMCD/JPA source.
- Precise service tax registration threshold per service category (general RM500,000 widely cited, but some categories differ) — confirm on mysst.customs.gov.my.
- Full sales tax rate schedule by goods class (5% / 10% / specific / exempt) against the current Sales Tax (Rates of Tax) Order.
- Exact appointment date and full title of the current Director-General Dato' Amran bin Haji Ahmad.
- Revenue breakdown by tax type for 2023/2024 (import duty vs excise vs sales tax vs service tax).
- 2024 actual (vs the RM56bn target) and any 2025 figures once published.
Sources
- Royal Malaysian Customs Department — Wikipedia
- Pengurusan Tertinggi Jabatan (Top Management) — Royal Malaysian Customs Department (customs.gov.my)
- Background — MySST — Royal Malaysian Customs Department (mysst.customs.gov.my)
- Kastam Kutip Hasil RM55.1 Bilion Tahun Lepas — Ministry of Finance Malaysia (mof.gov.my)
- Targeted Revision Of Sales Tax Rate And Expansion Of Service Tax Scope Effective 1 July 2025 — Ministry of Finance Malaysia (mof.gov.my)
- Peranan Pegawai Penguatkuasa Kastam Sebagai Benteng Memerangi Penyeludupan — Ministry of Finance Malaysia (mof.gov.my)
Change history
| Version | Date | Change | By |
|---|---|---|---|
| 01.00 | 14 Aug 2026 | Approved and published. | — |