You are paying taxes for importing goods, not service (courier oversea).
Those working in kastam shouldn't treat everything cincai and consumers that don't know anything about it and just blindly listen and paid for it should go check the FAQ.

Even if courier service is taxable kay, the one that's taxing it it's the courier's own country, not our Malaysia's kastam. And srsly, deliery fee/courier isn't taxable under importing goods.

You are paying "IMPORT DUTY" for your goods, come on man, not "COURIER DUTY"

And srsly, for toys you can just declare w/e amount you want with the seller, customs has to deal with duno how many amounts of imported goods everyday, they don;t have time to bother with your measly mere below 1k toy...and most kastam cant even tell the value of plastic toy (authentic/bootleg/pasar malam toy etc) it's about "luck" here, you know what I mean..