This is based on my recent experience.

Shipping method - Fedex
From - Japan
Items - Music CD
Tariff code - 8523.40.120
Tax rate - 10%
Insured value - 1%

When you want to calculate the taxable amount from your shipments, do take a note that your final tax does not only count a certain percentage of your item value, it also take into account freight value, referred as freight tones (FRT). I forgot the FRT rate though, but the calculation is based on weight or volumetric weight times the rate (whichever is bigger in value).

Total tax = [item value (based on custom exchange rate of the day) + insured value 1% of item value + FRT] x 10%

My example:
item value - RM639.57 (xxxxx yen x 0.0404 exchange rate)
insurance - RM6.40 (1% of item value)
FRT - RM314.50 (forgot the calculation)
total shipment value - RM960.47
customs tax (10%) - RM96.05
This is shipping via Fedex. If your shipment is delivered via EMS, usually it is more lenient that you only have to deal with your local post office customs department. EMS normally don't count insured value. Sometimes the local customs just let off taxable shipments if you're 'convincing enough'. For bigger forwarder/courier names like Fedex, DHL, UPS, usually it's the customs in Sepang mail centre who did all the pre-calculations before local delivery is made and normally you have no choice but to pay.

I was also told by Fedex customer service (customs department) that tax exemption can be applied to shipment value of a total of less than RM500, even if it is a taxable item.
I always recommend EMS for international shipments if available.

You will have to pay to Fedex. Usually they will contact you (by phone or text message) once they have your shipment and confirm the amount you should pay for the tax so you could prepare that amount in advance. You will pay the amount when they make the delivery, that is when the Fedex courier van (or any of their agent) sends the shipment to you.
As for EMS, they will call you to collect your shipment at the local Pos Malaysia/Pos Laju main branch (not smaller outlets). Pos Malaysia main branches always have a few kastam officers (usually one or two officers only). They will inspect your shipment in front of you. Normally if the amount of item you order is small, they won't tax you even if it's taxable. But if the quantity is a lot (the first sign they see is if your packaging box is big), then they will charge tax. They will definitely ignore if your item is listed as 'gift'. All they care is the shipping quantity or packing size.
As for the way kastam determine your total tax charge, I don't have the complete calculation for you because I don't have the FTI rate. All I can say is:
- they will calculate item value according to shipping invoice (they will convert the Yen to RM), excluding your shipping cost
- they will have their own method of estimating the shipping cost based on FTI (which I don't have the rate... which is like RMxx per kg, or by volumetric)
- insurance (if applicable) 1% off your item value
- add all these 3 values, and calculate the tax percentage (based on the malaysia customs tax chart) out of it

This is based on my recent experience.

Shipping method - Fedex
From - Japan
Items - Music CD
Tariff code - 8523.40.120
Tax rate - 10%
Insured value - 1%

When you want to calculate the taxable amount from your shipments, do take a note that your final tax does not only count a certain percentage of your item value, it also take into account freight value, referred as freight tones (FRT). I forgot the FRT rate though, but the calculation is based on weight or volumetric weight times the rate (whichever is bigger in value).

Total tax = [item value (based on custom exchange rate of the day) + insured value 1% of item value + FRT] x 10%

My example:
item value - RM639.57 (xxxxx yen x 0.0404 exchange rate)
insurance - RM6.40 (1% of item value)
FRT - RM314.50 (forgot the calculation)
total shipment value - RM960.47
customs tax (10%) - RM96.05
This is shipping via Fedex. If your shipment is delivered via EMS, usually it is more lenient that you only have to deal with your local post office customs department. EMS normally don't count insured value. Sometimes the local customs just let off taxable shipments if you're 'convincing enough'. For bigger forwarder/courier names like Fedex, DHL, UPS, usually it's the customs in Sepang mail centre who did all the pre-calculations before local delivery is made and normally you have no choice but to pay.

I was also told by Fedex customer service (customs department) that tax exemption can be applied to shipment value of a total of less than RM500, even if it is a taxable item.
I always recommend EMS for international shipments if available.

hmm.... i don't know about such procedure (if any). in this case we don't have the power or rights to be exempted from tax. it all depends on the kastam whether they think it is taxable or not. the last time i got exempted from tax (taxable item) i didn't have to do anything besides letting them inspect my package. 

i used to order some small car parts (taxable, but value is only around RM200 something)... kastam didn't charge me anything. stuff shipped directly to my house.

EMS is definitely cheaper.
But for smaller items, you can get even cheaper with priority mails with tracking options... if there's no urgency of course.

EMS is definitely cheaper.
But for smaller items, you can get even cheaper with priority mails with tracking options... if there's no urgency of course.