i called them few days ago, they told me no tax or duty is chargeable.
but must get sirim approval.
sirim approval is RM100 for 3 same items.
1 year can buy maximum 9 items

yes pay RM100, custom only need you to present them with the Sirim permit.
make sure the 3 items are the same models.
if not it will be a different price.
no tax as phone is not a taxable item.