I just purchased 4 small items of toys (miniature railroad hobby stuff) from Japan weighing less than 300g with a total cost of JPY2960 (equivalent to MYR91) and postage of JPY900 (equivalent to MYR28) which brings the total cost on the invoice to JPY3860 (equivalent to MYR119).

What puzzles me is that I just received a call today from Customs saying that my parcel has been detained because they suspect that the contents are subject to tax.

I thought that items below the RM500 threshold are not subject to tax? Or is there some hanky-panky going on?

And if they are subject to tax, which HS Code would it fall under? Is it 9503009900/9503005000 as well?

Thanks! I went to have my parcel clear customs at on Friday and my items did not get taxed at all. I think it must be the item description on the customs declaration form which the seller filled in as "Model Parts" followed by product code instead of just plastic toy.