TikTok Shop Malaysia to Impose 6% SST on Eligible Actual Shipping Fees
From September 1, 2026, TikTok Shop Malaysia will impose 6% SST on eligible actual shipping fees, with sellers assuming the cost from September 7.
What are the key facts?
- 16% SST on eligible actual shipping fees in Malaysia
- 2Sellers bear the tax from September 7
- 3Applicability is based on order creation time
What happened?
TikTok Shop Malaysia announced that it will adjust its logistics entity and impose 6% sales and service tax (SST) on eligible actual shipping fees from September 1, 2026. From September 1 through 23:59 on September 6 (UTC+8), the platform will temporarily cover the tax on behalf of sellers. From 00:00 on September 7 (UTC+8), the related tax will be borne by sellers. Tax applicability will be determined by the order creation time rather than the delivery time. Therefore, orders created before August 31 will not incur this SST even if they are delivered in September. The change mainly affects Malaysian sellers using platform logistics whose orders generate actual shipping service fees. Forward or return shipping fees for failed orders may also be subject to the tax.
What does this mean for cross-border sellers?
From 00:00 on September 7 (UTC+8), Malaysian sellers using platform logistics will bear 6% SST on orders with actual shipping service fees. Forward or return shipping fees for failed orders may also be affected. Check applicability by order creation time, not just delivery time.
What should sellers do now?
- 1Export or organize Malaysian platform-logistics orders this week, separate orders created from September 1 through September 6 from those created on or after September 7, and verify whether the actual shipping fees include 6% SST.Finance
- 2Include the 6% SST on platform logistics in gross-margin and shipping-cost calculations for Malaysia, with particular attention to reviewing prices or profit margins for low-margin products.
- 3Review recent failed orders, record forward and return shipping fees separately, confirm whether SST was charged, and retain the order creation times and fee details.Platform Policy