Simple way to get around paying tax or sirim.

First declare the original value of your package, if the package gets lost you'll get reimbursed for your missing phones... no risk.

Ask the shipper/friend to put the iPhone in recovery mode... and remove all the wrapping plastic before sending to Malaysia.

Then print yourself a fake eBay listing (easy to do). Put the winning bid at a very low value US50 or something believeable.

The eBay listing description describe it as customer return unit broken iPhone for parts cannot boot and cannot make calls.

Then if the phone gets stuck in customs just tell them you purchased it for parts/fixing (cuba nasib) then sirim approval is not necessary because the iPhone is broken.

Show customs the eBay listing as proof and demonstrate the iPhone really can't be used.

If customs ask why you insure so high, tell them you're smart. If the post office or courier lost the package you get reimbursed for a brand new phone.