Hi, my friend always buy stuff in ebay. recently she bought books (novels) from ebay. If I not mistaken, its a second hand books. Value around rm300. The books kena tahan at kastam and she has to pay certain ammount. I think the book she bought is in UK. I dont know how many units. I guess more than 3 books.

She also used to buy mobile phone from oversea via ebay. 1 unit is brand new. tak kena kastam. Value is around RM800. Ship from France.

Then she also got another 2nd hand mobile phone also tak kena kastam. value around RM600. Ship from Germany.

My question is, why she have to pay tax for the books and no tax for both mobile phones?

FYI, all the items above ( books, 1st mobile phone and 2nd mobile phone) is all purchase different date and different location.