yes 6% GST
BUT, it will depends on how Kastam decide to calculate the shipping cost as they WILL NOT follow the shipping cost written in the shipping invoice - hence you'll be paying more than the actual 6%.

This is my recent experience - I bought a watch from eBay US and it was forwarded to me via comgateway
Since comgateway was having some promos, I only paid about 10 USD to have it shipped via DHL (but in their invoice they declared it at about 27 USD, which is pretty much standard rate).

But when the watch arrived, DHL called and told me the charges I need to pay is RM123 (RM73 GST plus RM50 DHL fees).
My watch was declared at 155 USD (which is approximately RM600+), total cost is about 180 USD which comes to around RM775.

See the picture below:
This is my official shipping invoice which declares the item price and freight cost.
[attachmentid=8948417]

So technically, the GST that I should be paying is 6% of RM775 - comes to around RM46. But why do I have to pay RM73 which is more than 6% of RM1000?

This is the kastam receipt and it tells an entirely different story.
[attachmentid=8948418]
No problem with the item price there, but look at the freight cost given by kastam - RM498.75 ?!
How did the kastam give such prices considering the fact that my shipping box only has a weight of 400g and volumetric weight of 1kg maximum.
To me, this is pure blatant rip off by our beloved kastam trying to siphon money from the regular person like you and me.
For what reason, I don't know...probably to reduce the country's debt.

So, my only solutions for this issue is, avoid DHL/FedEx at all cost as all items will have to go through full custom declaration and taxation. If it's below RM500, maybe there's still a chance of not getting taxed.

When possible and not urgent or not too valuable, I don't mind using the normal airmail/EMS handled by Pos Malaysia. Items sent via normal airmail still have a good chance of being overlooked as there are too many parcels to be handled everyday.

Also, always under declare if you don't mind - why should I declare truthfully knowing that the custom will still try to mark it up by having ridiculous freight charge estimation. If you under declare, make sure there's no invoice or price tag in your parcel in case it gets opened up for further checking. Under declare works best for used/second hand items.

Did you manage to under declare your stuff?
If not then technically we are overpaying GST 

well, i guess it's a lesson learnt
(1) when using CGW or any other forwarders that doesn't allow under declaration of item value - if your seller allows it, request them to remove the sales invoice or any receipt that indicates the pricing. I knew that CGW will not under declare for me, i asked the seller to exclude any invoices and i did the declaration on CGW myself. But of course don't under-declare until it doesn't make sense haha
(2) use forwarders that allows you to change the declaration value
(3) avoid DHL/FedEx and use airmail
(4) when all else fails, be prepared to pay a premium to get your items

I think a lot of forwarders refuse to use airmail due to the high risk of stuff getting missing
At least with reputable service like FedEx/DHL, their asses are well-covered in case of any theft or lost parcel

Generally when someone ships from the US internationally via USPS, that's the normal airmail service.
For normal airmail service, all parcels will be handled by Pos Malaysia when they arrive in Malaysia. The tracking numbers can usually be tracked on Pos Malaysia usual tracking webpage - http://poslaju.com.my/track-trace-v2/

Below are my experience buying from different countries:
1. Japan (Zenmarket) - i always request for SAL shipment (aka Economy Airmail, max limit of 2kg per parcel) and they allow you to change the declaration value. Handling is the same as the normal airmail service.
2. China (Yeslogistic) - China to Malaysia by air, not sure how. You can choose either Skynet, ABX or Airpak to deliver it to your house. Shipment from China have ways of coming into Malaysia. You can import batteries, electronics, phones, liquid, powder etc without worrying about stuff getting stuck in custom if you use their "sensitive shipping option". I've always declared my items below 100 USD to avoid problems. Bulky item such as furniture, bicycles can be imported too via sea route.
3. Germany (eBay seller used "DHL") - this DHL is different from the usual DHL express. DHL is their national post agency aka Deutsche Post. Handling is the same as the normal airmail service.
4. Ukraine (eBay seller used Ukrposhta) - Handling is the same as the normal airmail service but my package was opened by kastam. It was a used vintage lens but since it was from Ukraine, they probably had to check it to make sure it's not something dangerous

I contacted the seller of my product and they shed some light onto the mysterious RM498.75 the customs list under the shipping fees. To recap, I bought a 40USD product with a 25USD shipping fee. That is definitely below RM500 and my item should not be taxed. However when I received my package, the Customs document listed my product as 40USD which if fine, but then listed the shipping cost as RM498.75. Which now puts my product above RM600 and I had to pay import tax of about RM187..which is ridiculous.

So what the seller said was that when they fill out import forms when shipping their products, they do not write down the shipping costs. According to them, most countries will only tax the item cost if the shipping cost is not listed. So this helps their customers save money on import tax. However...as usual, Malaysia is not like most countries. So when our Customs sees that there aren't any shipping fees listed, they will put in a value they think it costs to send the item here.

Moral of the story is...if this happens to you, don't be a sohai like me and pay the import tax on the spot. The seller told me that once you pay them it's quite impossible to get your money back. Instead, you'll need to get a Commercial Invoice form from your seller to submit to FedEx that shows the real shipping fees and they will recalculate for you. I was lucky that the seller was nice enough to refund the money to me. Hope this clears up some questions about the mysterious shipping costs.

From USA? Minimum freight charges is RM498.75 for <45.0 kg according to Jadual A JKDM 2017: Pelarasan Kos Tambang & Insurans Bagi Dagangan Yang Di Hantar Melalui Syarikat Kurier.