Hi all, I’ve got a Nintendo Switch and two pairs of sneakers to be sent from a friend in Australia. Will there still be a risk of getting taxed even if I declare it below RM500 as a gift/personal used items? Will unwrap the packaging of these items and pretend that’s used items.

I’ve checked on DHL website and it requires commercial invoice as it says Malaysian Custom no longer accept proforma invoice. How do I provide a commercial invoice for something used or personal though?