FAQ:PERSONAL EFFECTS - Frequently Asked Questions

Personal Effects

What are Personal Effects under the REP?
Your personal effects are the goods kept by you or your immediate family for household or personal use. It encompasses electrical goods, furniture and fittings and other household items. Private motor vehicles are not covered under the Personal effects. All items should have been in your possession and used for a period of not less than three months.
How should I send over my personal effects back to Malaysia? Do I send them before or after my return to Malaysia?
It is best done in parallel, i.e. you should return to Malaysia and ship your personal effects at the same time. Upon your return, employment and obtainment of your 'Surat Akuan Tarikh Kembali', you may then claim your tax-free personal effects. However, kindly note that this incentive would only apply for the first shipment and any other subsequent shipments may be subjected to taxes.
What are the requirements for getting tax exemption for my personal effects, i.e. do I need to have owned the items for more than certain period of time?
Your personal effects are goods kept by you or your immediate family for household or personal use. Private motor vehicles are not covered under the Personal effects. All the items should have been in your possession and used for a period of not less than three months.