Hi there mates,my friend in US wanna send me a cpu cooler but i gotta pay for the postage.So the question is,is there a risk that malaysian custom will tax that cooler?although for a unit?maybe my friend could declare the item as a gift etc.Thanks in advance.

Normally, yes, CPU heatsink will be taxed by Malaysian Customs.
But since you're importing only one unit, it's all about luck, if you're lucky, you will not be taxed, if you're not, you will be taxed.

thanks a lot shawty.