Ship IT Equipment to a Malaysian Data Centre: What Each Item Needs

Duty, sales tax and the data centre exemption

The tariff code drives both the checks and the tax. Alongside the communications and public network test, the CoA covers IT and networking equipment whose code is assigned to SIRIM, so a model can be approved and still trip on the code. Sales tax follows the same code. Since 1 July 2025, goods not listed as exempt or at 5% are taxed at 10%. Our guides to the HS code for servers and the HS code for routers and switches explain the usual headings.

Data centre operators may qualify for relief, but the two taxes differ. MDEC’s updated policy, intended to start on 1 January 2026, applies only to Malaysia Digital companies in data centre activities, which its FAQ defines as co-location operators, hyperscalers meeting set criteria and cloud infrastructure or platform providers. The import duty exemption is limited to direct and specialised equipment used for approved activities. The sales tax exemption covers locally manufactured equipment, and imported equipment may still be considered only for significant investments, such as AI-driven data centres.

Every application is assessed case by case and needs Ministry of Finance approval, so neither relief is automatic. MDEC said in July that its procedures were still being finalised, and a later update says complete applications are processed first in, first out.

Confirm approval before pricing a landed cost. Exempt equipment still needs its CoA.

Who holds the approval decides who can import

For a product approval, the applicant must be a company registered with the Companies Commission of Malaysia (SSM). It can be a manufacturer, assembler, importer, network operator or service provider, or an authorised consultant, and a consultant can also file on behalf of an applicant.

A certificate of conformity can change holder through set procedures. A name change within the same entity is a change request, a move to another company in the group needs a parallel by comparison application, and a move outside the group needs a new normal application. The CoA itself cannot move to another importer or model, or be sold or lent. On a data centre delivery, the importer of record and the consignee can still be different companies.

In practice, a reseller or integrator without a Malaysian company cannot borrow the end client’s approval or the maker’s. The certificate holder applies for each CoA, declares the import to customs and names the importer, so agree the holder, the named importer, the consignee and the customs declaration before shipment. For an identical model already approved for another holder, a new applicant can use the parallel application route, with the maker’s authorisation. Our page on importer of record in Malaysia explains how that role works.

What changed in 2026

• 1 January. The intended start of MDEC’s exemption policy for data centre companies, still being finalised in July.
• 1 April. The e-waste import ban announced on 4 February took legal effect under P.U. (A) 151/2026, for waste within item 19 of the prohibition order.
• 5 May. MCMC registered its baseline code for communications equipment, T022:2026. Its EMC requirements cover emissions and immunity, and safety follows IEC 62368-1. A third revision of the short range device specifications covers Wi-Fi and wireless kit.
• 28 October. Customs at KLIA announced its fifth seizure of the year involving servers with advanced AI chips, this time 30 units declared as electronic components.
• 5 November. Published summaries of SIRIM notice SQASI/CMCS/1/26/011 say equipment within the applicable requirements now needs immunity evidence, with affected renewals moved to a comparison application. The notice is not public, so confirm it for your equipment with your test lab.

None of these changes the basic route. They do raise the cost of an approval that lacks immunity data, a vague description or a used server without a clear purpose.

Why data centre shipments get held in Malaysia

These are the causes we see most on Malaysian shipments, and each one can be prevented before dispatch.

• No approval or CoA for the exact model. A variant with a different radio module or hardware revision may not be covered.
• The wrong importer named. The importer or consignee on the CoA does not match the customs declaration or the agreed importing arrangement.
• A code or value mismatch. The invoice and packing list disagree, as our guide to fixing a wrong HS code on an invoice explains.
• Battery or dangerous goods papers. The UPS or server batteries were not declared correctly for air transport.
• A CoA that is late, expired or mismatched. The goods landed before it was issued, the three-month window closed, or it names another model or importer.
• A description that hides the goods. Complete GPU servers described only as components invite inspection.

In our experience, complete Malaysian shipments with approvals already in place mostly get customs release the same day, before delivery to site. They can take one to two days if customs flags goods for a recheck. Our guide to a customs hold on servers covers what to do if one happens.

When equipment leaves Malaysia again

Data centre kit does not always stay. SIRIM’s CoA categories include imports for re-export, imports after repair and imports for replacement, so a returned or swapped unit has its own route back in. Goods moving into a free zone, a bonded facility or onward in transit are declared differently from goods entering the principal customs area for installation.

Leaving is stricter for AI hardware. Since 14 July 2025, Malaysia has controlled the export, transshipment and transit of specified advanced AI chips, a move MITI announced for chips of US origin. Exporters check each chip, and any computer containing one, against set technical limits. Where it meets them or cannot be ruled out, they submit an assessment form at least 30 days ahead, and the Strategic Trade Secretariat decides whether a permit is needed.

So check the chip model before a faulty GPU server goes back for repair, as our guide to export controls on data centre hardware explains. Our guide to returned goods and reverse logistics covers the return leg.

Five checks before the racks leave

1. List every model and variant in the consignment, including hardware revisions and optional radio modules, and check any used or refurbished items against SIRIM’s prohibition and the e-waste rules.
2. Confirm the importing arrangement, naming the certificate holder, the importer and consignee on each CoA, and a customs declaration that matches.
3. Register the serial numbers and secure the CoAs before the goods land, within three months of arrival.
4. Check the tariff code, duty and sales tax for each line, any exemption the data centre holds, and match the invoice to the packing list.
5. Prepare battery transport papers and electrical approvals for cords, plugs and other regulated items before the freight is booked.

How Carra Globe handles Malaysian data centre deliveries

The holder question is settled first. Carra Globe acts as importer of record in Malaysia and clears through a licensed customs agent. We can apply for and hold SIRIM certificates as the local holder, register the serial numbers and apply for each shipment’s CoA, and may already hold approvals for some models. Carra Globe and its team have handled 200+ Malaysia shipments since 2020, including deliveries to Malaysian data centres, and we handle lithium batteries shipped with equipment. Onboarding usually takes one to two days, separate from any approval time.

Because the approvals sit under our own entity and each CoA is shipment-specific and cannot be transferred, we handle Malaysian shipments door to door. The one exception is a client arranging air freight to Kuala Lumpur, with Carra Globe acting as importer of record from arrival. After release, we can arrange white glove delivery into the data hall, with serial numbers checked against the packing list.

Carra Globe works through importer-side registrations and local importing structures appropriate to the goods and destinations it accepts, its own in some markets and established local structures in others. Approvals falling outside the available structure are flagged before a delivery date is agreed.

For equipment leaving again, we act as exporter of record where the shipment allows. Our IOR by country page covers 175+ countries. For a quote, send the draft commercial invoice, the model list with variants, total weight and dimensions, the collection and data centre addresses, the datasheets and the MSDS for any batteries. Reach us at info@carraglobe.com.