Ooo in that case gotta ask my friend to declare it as promotional items then   

Thanks for the heads up aneip 

Oh btw, the SIRIM AP, is it valid per phone or per import ?

Declare it as Ipod..

STEP OF GETTING IPHONE (if you buy online)
U receive two letter.
1st letter - ask you go to SIRIM Shah Alam get permit
2nd letter - ask you go to Pusat Mail dan Kurrier KLIA (opposite LCCT) to take your phone.
1. Go to SIRIM Shah Alam Building 9, fill up the form and pay RM350 (fixed price). According to the staff, this is a new charges for IPhone. When u fill up the form, you need to declare the phone value in the form. If possible, 'pakat' with the seller. Declare as low as possible, because this value will sent to Custom KLIA later.
** this is my 1st time doin all this, and i did not pakat with the seller, so i just put the real amount
2.U will get a resit and SIRIM will ask u go home and wait to get the permit number. After few hour, SIRIM will call you and give you the permit number.

3.With the permit number, now u can go to KLIA to collect your phone.

4.On the counter, give them your SIRIM resit and permit number. Then need to to pay 10% tax + Rm18 for a form. (Therefore, if u declare RM 1500K in SIRIM, u need to pay RM 150 + RM 18) I think u can neg. the price at here (but i not sure). if u want to neg. the price, you need to go to the custom counter and talk with the pengawai custom (i think).

5.After u agreed to pay the tax, then go to the custom counter. They will ask you collect your box (next counter). Then open the box in front of them and show them the phone. They will inspect the phone and ask u pay the tax on different counter (no worries, all counter is very near). After pay the tax, they will stamp and sign all the document.

** so far, i did not encountered any problem with the staff in sirim and custom. they did not said this is illegal stuff or something like that.. maybe because i pay all the fees and tax accordingly.

6. After u get your phone, maybe u want to try try your phone first because you have waited so long. Then, go back to SIRIM with all the document and your Phone for them to test and lekat the "SIRIM" approve sticker. They will need 3 or 4 days to test, so u need to leave your phone there.

After that, the phone is all yours now!

** i not sure what will happen if u skipped the last step. The moment you pay the fees at SIRIM, they already open a file for u. I think if u skipped the last step, the will call u or *maybe* black-listed u or something (not sure) 
** after i go home, i observe the slip in the box, The box is marked as "gift" by the sender. and with description "cell phone". If you ask the seller write other description (maybe toys or ipod), i think it will more troublesome.
because when u open the box in front of custom, if they found out is a phone, they will ask u go to SIRIM shah to get permit 1st (which mean u need to go from KLIA to Shah Alam). but it all depend on u want to cheat or not... just my 2 cent
P/S - you need to waste a lot of times travelling 3 times to SIRIM, 1 times to KLIA and pay a LOOOOOOOOT of toll!!!  + petrol + your 2 days annual leave
i hope all this information is useful for u all. When i get stuck few days ago, i couldnt get any answer from here. Summore, some1 at here told me i need to pay around Rm1700+ for the custom tax!! anyway, my phone is in sirim testing now, goin to get back my phone this coming wed...  hehe
all the best!