Yes, no tax for cellphones. However, I rmb I was told by the sirim officer that each person can only import 12 units per year for personal use, there are a few types of approval, "personal use" is one. However, this may not be updated, correct me if anyone know this is incorrect.
Sirim approval is RM100. Some paid 250-300 for an agent(usually the courier rep.) to apply the approval at sirim office on their behalf. My opinion is if you're not too far away from sirim headquarter, just go there & do it yourself, it's easy & fast.