yes..but some tax/duty exempted goods need import permit in order to import it

now, some of the shoes made from leather is subject to tax. To determine how much the tax is by full description of the leather shoes e.g. how it looks; have a strap or not, etc. Pictures of the leather shoes that you want to buy is the best ways to find exact HS Codes as leather shoes have many subheading (6403.XX.XXXX).
*Products with HS Code 6403 (shoes made from leather) is subject to Customs Prohibition of Import Orders 2012 (enforcement start 1 March 2013).

any website link? most easy is the website link of shoes that you want to buy (because so many type/category in Birkenstock website)

Tax 10% (6403). Footwear (6403/6405.10/6404.20) is a goods which is subject to Customs Prohibition of Import Orders 2012 (Corrigendum 2013);
Customs Notice (may subject):
For importation into Peninsular/Labuan, an import permit issued by or on behalf of the Director General of MAQIS, under the Malaysian Quarantine & Inspection Services (MAQIS) Act 2011 (Act 728).

Now I got a letter from kastam they want to tax me but my item is less that rm500. If I can prove that my item is less that rm500 is it possible for me to take my item with out paying the kastam fee