Recond car import to Malaysia: how do you import a car from Japan, and what does it cost? (2026)
Last reviewed by AVON INTERNATIONAL CO., LTD., licensed USS member dealer (card L-1525)
To import a recond car to Malaysia from Japan you pay 30% import duty (MFN rate), 75–105% excise by engine size and 10% sales tax, roughly 150–193% of the CIF value. Every car needs a MITI Approved Permit (AP): recond cars come in under Open APs, must be 1 to 5 years old (2022 or newer in 2026), right-hand drive, and pass a PUSPAKOM inspection.
Worked example: a 2022 Honda Vezel 1.5 L hybrid costs about 270,000 to 277,000 MYR (US$66,200 to US$67,900) delivered to Kuala Lumpur, at exchange rates of 14 October 2026.
Car import duty calculator for Malaysia
Malaysia drives on the left and registers right-hand-drive cars, so Japanese domestic stock fits. What controls the market is the Approved Permit (AP), an import licence issued by the Ministry of Investment, Trade and Industry (MITI) under the Customs Act 1967. Used and reconditioned ("recond") cars are imported under Open APs, which cover completed built-up cars between 1 and 5 years old. Open APs are subject to MITI pre-approval and are held by licensed companies, so most buyers purchase a recond car from an AP-holding dealer rather than importing it themselves. Individuals can import a personal car only under specific Individual AP categories, such as expatriates with a valid work pass or Malaysians returning from work or study abroad, and the car must already be registered in their own name. Tax is the largest cost. Import duty, excise and sales tax stack on top of each other, and the excise rate rises with engine size, so a car under 1,800 cc carries a much lower bill than a 2.5-litre MPV. On arrival, PUSPAKOM inspects every imported vehicle at the port for the Royal Malaysian Customs before it can be registered with JPJ.
Can you import a used car from Japan to Malaysia?
- Steering
- Right-hand drive only
- Age limit
- ≤5 years from manufacture. AP applicant must have owned the vehicle ≥3 years in Japan. AP issued by MITI — valid 3 months only. Vehicle must remain in applicant's name and cannot be sold while employed in Malaysia.
- Inspection
- PUSPAKOM inspection on arrival in Malaysia (JP08 roadworthiness check); some agents arrange JAAI documentation in Japan
- Permits
- Approved Permit (AP) from MITI — mandatory. Applicant must hold a valid Malaysian work/employment pass. AP is restrictive and time-consuming — effectively limits this market to Malaysian work-permit holders.
- Restrictions
- LHD not registrable. No AP = no import. Vehicle non-transferable for duration of employment. EV CBU duty exemption expired 31 Dec 2025 (not extended per MoF Oct 2025).
- Special rules
- AP system means this channel is practically closed to general buyers. ASEAN tariff (0% import duty) does NOT apply to Japan-origin vehicles — MFN 30% import duty applies. EV exemption expired end-2025.
- Entry ports
- Port Klang (Pelabuhan Klang)
How do you import a car from Japan to Malaysia, step by step?
Confirm the car and the import channel
Under the Open AP category a used car must be between 1 and 5 years old (2022 or newer in 2026) and right-hand drive. Check the engine size first, because the excise band is set by cc.
Secure an Approved Permit
Every car needs a MITI Approved Permit before it arrives. Recond dealers import under their Open APs; an individual must qualify for an Individual AP category and apply through the MITI ePermit system. An AP is valid for 6 months.
Buy the car and obtain the export certificate
After purchase in Japan the registration is cancelled and an export certificate is issued. It records the first registration date that the age check relies on, and needs an English translation.
Ship to Port Klang
Most cars from Japan arrive at Port Klang. The shipping line issues the bill of lading, which the customs agent needs to lodge the import declaration.
PUSPAKOM inspection at the port
PUSPAKOM inspects imported vehicles on arrival on behalf of the Royal Malaysian Customs (the B6 or IVIC inspection), checking the vehicle against its documents before it can move on to registration.
Lodge the customs declaration and pay the taxes
A customs agent lodges the K1 import declaration with the AP, invoice, bill of lading and export certificate. The Royal Malaysian Customs assesses import duty, excise and sales tax on its assessed value.
Register with JPJ
After customs release, the Road Transport Department (JPJ) registers the car. The AP and the K1 form must match exactly, or JPJ cannot complete the registration.
Documents checklist
- MITI Approved Permit (Open AP held by the importer, or an Individual AP)
- Commercial invoice
- Japanese export certificate (cancelled registration) with English translation
- Bill of lading
- Customs import declaration (K1) lodged by a customs agent
- PUSPAKOM imported vehicle inspection report
- Insurance cover in the owner's name
- JPJ registration application
What import duties and taxes does Malaysia charge?
| Tax | Rate | Charged on |
|---|---|---|
| Import Duty (MFN, non-ASEAN — Japan origin) | 30% | CIF value |
| Excise Duty (by engine CC) | 75%–105% by engine size | CIF + import duty |
| Sales & Service Tax (SST) | 10% | CIF + duty + earlier taxes |
Import Duty (MFN, non-ASEAN — Japan origin)
Rate: 30%. Charged on: CIF value.
Excise Duty (by engine CC)
Rate: 75% up to 1,799 cc; 80% up to 1,999 cc; 90% up to 2,499 cc; 105% above 2,499 cc. Charged on: CIF + import duty.
Sales & Service Tax (SST)
Rate: 10%. Charged on: CIF + duty + earlier taxes.
Three taxes stack on an imported passenger car. Import duty is 30% of CIF, the most-favoured-nation rate for completely built-up cars; preferential rates under trade agreements apply only where customs accepts proof of origin. Excise is then charged on CIF plus import duty by engine size: 75% below 1,800 cc, 80% from 1,800 to 1,999 cc, 90% from 2,000 to 2,499 cc and 105% from 2,500 cc. Sales tax of 10% is charged on the total of CIF, duty and excise. The rates match the duties and taxes table published by the Malaysian Automotive Association. Customs assesses its own value for used cars rather than relying on the invoice alone, so the taxable value can be higher than the purchase price. Taxes are collected by the Royal Malaysian Customs; MITI issues the AP but does not set the tax.
How much does it cost to import a car from Japan to Malaysia?
| Car (year, engine) | FOB Japan | CIF Port Klang | Duties & taxes | Door-to-door, low to high |
|---|---|---|---|---|
| 2022 Honda Vezel 1.5 L hybrid | US$24,100 | US$26,200 | US$39,400150% of CIF | MYR 270,000 – 277,000US$66,200 – US$67,900 |
| 2022 Toyota Harrier 2.0 L | US$33,600 | US$35,700 | US$61,300172% of CIF | MYR 399,000 – 406,000US$97,500 – US$99,200 |
| 2022 Toyota Vellfire 2.5 L | US$47,800 | US$49,900 | US$96,400193% of CIF | MYR 600,000 – 607,000US$147,000 – US$149,000 |
Assumptions: typical auction price for the model and year plus ¥70,000 export costs (FOB), route freight from −12% to +15%, port and clearing charges from the dataset, inland delivery to Kuala Lumpur. Customs assesses the final duty, sometimes on its own valuation.
Malaysia has complex or fast-changing import taxes, so this is an indicative range only. Customs may assess a different amount.
How long does shipping take, and which ports?
| Port | Method | Transit (days) | Freight from (sedan) |
|---|---|---|---|
| Port Klang | RoRo or container | 9–15 | US$1,700 |
Recond dealers often consolidate several cars per sailing; single cars travel by RoRo or in shared containers.
Which Japanese cars are popular in Malaysia?
- Models and prices
Toyota Vellfire
A large MPV and one of the most common recond imports. Its 2.5-litre engine falls in the 105% excise band, so tax is a large share of the cost.
- Models and prices
Toyota Alphard
The Vellfire's twin, also widely sold as a recond. The 2.5-litre petrol and hybrid versions sit in the top excise band.
- Models and prices
Toyota Harrier
A mid-size SUV with a 2.0-litre petrol engine, which keeps it in the 90% excise band rather than the 105% band.
- Models and prices
Honda Vezel
A compact SUV with a 1.5-litre petrol or hybrid engine. It sits in the lowest excise band, under 1,800 cc.
- Models and prices
Lexus NX
A premium SUV offered with 2.0 and 2.5-litre engines. Recond examples must still meet the 1 to 5 year Open AP rule.
How much is inland delivery to cities in Malaysia?
| City | From port | Sedan | SUV / wagon | Extra days |
|---|---|---|---|---|
| Kuala Lumpur | Port Klang | US$120 | US$150 | 1 |
| Johor Bahru | Port Klang | US$250 | US$310 | 2 |
| Port Klang | Port Klang | US$100 | US$120 | 1 |
| Penang | Port Klang | US$240 | US$300 | 2 |
| Ipoh | Port Klang | US$190 | US$240 | 2 |
| Kota Kinabalu | Port Klang | US$910 | US$1,140 | 7 |
How do you avoid scams when buying a car from Japan?
- Check that the exporter is a registered Japanese company: look up its corporate number and address, and prefer members of the Japan Used Motor Vehicle Exporters Association.
- Ask for the original auction sheet and, after purchase, the export certificate. Both name the chassis number, which should match the invoice.
- Pay only to a company bank account in the exporter's name, never to a personal account or a money-transfer agent.
AVON INTERNATIONAL company and licence details are on the About page, and the JUMVEA member list is public. JUMVEA (exporters association) · About AVON INTERNATIONAL · Is buying a car from Japan safe?
Frequently asked questions
- Can I import a used car from Japan to Malaysia myself?
- Only if you qualify for an Individual AP, for example as an expatriate with a valid work pass or a Malaysian returning from abroad, and the car is registered in your name. Otherwise used cars come in through dealers holding Open APs.
- How old can a recond car be in Malaysia?
- Between 1 and 5 years old under the MITI Open AP category, so 2022 and newer cars qualify in 2026. Classic and vintage cars have a separate AP category.
- What is an Approved Permit (AP) in Malaysia?
- An import licence issued by MITI under the Customs Act 1967. Every imported car needs one; Open APs cover used and reconditioned cars, Franchise APs cover new cars. An AP is valid for 6 months.
- How much tax do I pay on a car imported from Japan to Malaysia?
- 30% import duty, 75–105% excise by engine size and 10% sales tax, stacked on each other. Together they add about 150% of CIF for a car under 1,800 cc and about 193% for a car of 2,500 cc or more.
- Why does engine size matter so much in Malaysia?
- Because excise is banded by cc: 75% below 1,800 cc, 80% to 1,999 cc, 90% to 2,499 cc and 105% from 2,500 cc. Excise is charged on CIF plus import duty, so each step is expensive.
- Does Malaysia allow left-hand-drive cars?
- No. Malaysia drives on the left and registers right-hand-drive cars, so Japanese domestic cars fit without conversion.
- What does the PUSPAKOM inspection check on an imported car?
- PUSPAKOM inspects imported vehicles at the port for the Royal Malaysian Customs, verifying the vehicle and its documents before it can be registered with JPJ. It covers new, used and reconditioned cars.
- Why can JPJ refuse to register an imported car?
- Usually because the AP details do not match the customs K1 form, or the AP record is missing from the JPJ system. MITI handles these cases on request with the permit, chassis and engine numbers.
- How long does shipping from Japan to Port Klang take?
- Around 9 to 15 days at sea, depending on the vessel. Inspection, customs clearance and registration add time after arrival.
Sources
- MITI — Approved Permit (AP) categories, including Open AP for 1–5 year used cars — checked 15 October 2026
- MITI — Approved Permit FAQ (validity, JPJ registration) — checked 15 October 2026
- MITI — Guidelines for importation under the expatriate category — checked 15 October 2026
- Malaysian Automotive Association — Duties and taxes on motor vehicles — checked 15 October 2026
- paultan.org — PUSPAKOM inspections explained (IVIC / B6 for imported vehicles) — checked 15 October 2026
Car import duty calculator for Malaysia
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Estimate only. Duties are assessed by customs on arrival, freight rates move, and rules change. Check current figures before you buy.