I think this policy of creating duty free zones is so confusing. Malaysia has one of the highest tax rates on alcohol in the world. Only Singapore and a few countries in Northern Europe can compete.

I mean either you want high tax on alcohol to reduce consumtion and get tax revenue, or you want low tax on alcohol to promote tourism and trade. Perhaps lowering the tax in all of Malaysia and removing the duty free islands would be a better draw for tourism? It doesn't make sense that a bottle of good whisky in Kuah is among the cheapest in the world, while the same bottle in Kuala Perlis, if it can be found, is the most expensive bottle between Oslo and Woodlands.