
On the 8th of June 2012, while I was going to board the train in Singapore heading back to Malaysia I was stop by the Malaysia custom to check my bag as I got beers in my bag. Inside my bag have 3 bottles of beers, 1 home brewed beer and 2 branded beers. So I was told by the customs I can only have 1 bottle exempted tax while the rest have to pay tax.
Then I was curious about the tax thing, all this while I was bringing more beers back to Malaysia and each time the custom officers let me pass. But this time they said I must pay tax. As I was tired and it was about 11:30pm at night. After all the walking and beerfest activity, I just want to have a peaceful night. I asked them to calculate the amount and I’ll paid for it.
I did argue that how come Langkawi and Airport you can bring over a carton of beers and here you are only allowed to bring 1 liter over and not the same treatment, they just answer me that’s is different. Which not a very satisfy answer.

So they start calculating the 2 branded beer which is 750ml + 500ml = 1250ml.
Per liter of beer is tax at RM7.40 per liter + 15% Ad Valorem
(RM7.40 x 1.25l) + 15% = RM10.64
But because I don’t know how much the beer, as it is given to me, the 15% ad valorem will not include my price, I just need to pay the tax.
Then the custom officer said, is not 15% but 30% because this is not local product. So again we do the calculation and we do the maths again.
(RM7.40 x 1.25l) + 30% = RM12.03.
Which I said I’ll paid. Then came something shocking and really piss me off. They asked me to give SGD$5o for the tax. I got tick and said, are you crazy. I was tax in Malaysia custom but asked to paid in SGD (Singapore Dollar) and not RM. Plus that amount is also way too much.

I told them, do you know how much is SGD$50 or not when u convert to RM. During that time exchange rate is almost 2.5 which is RM125. That’s where I told them what kind of calculation is this. The tax for my beer is only RM12 but I need to pay RM125 for the total tax, that is 10 times the amount I need to pay.
Plus this is Malaysia custom, what the hell do I pay in SGD? I said, show me in black and white that my tax I need to pay is RM125 only I will pay that amount which can’t be that high. What struck next is something really not smart from them. They said, this is not beer but hard liquor and I should be tax on hard liquor and not beer.

If calculate by liquor tax, this is even cheaper. Which is RM30 per liter x (by the %ABV) = in my case RM30 per liter x (12% abv) = RM 3.60 per liter. I almost pengsan by then. I told them this will never end. If they would have known how to calculate, I would have give them a respect. So it went on another 5min. Then they said all I need to do is paid SGD10. By then, I just want to get home and basically solved the whole thing. I just paid it and before going, I still told them that “deep down you know I overpaid my beer tax”. For the RM12 which I need to pay, I end up paying RM25.
If the beer is purchase by me, then it will be tax this way
RM7.40 x 1.25l = RM9.25 (a)
[RM200 (the amount if I pay for the beer) + RM9.25 (excise duty)] 15%
= RM31.39 (b)
But because it’s consider import, it became 30%
[RM200 (the amount if I pay for the beer) + RM9.25 (excise duty)] 30%
= RM62.78 (c)
Normal condition I need to pay a+b = RM40.64
Under border crossing my tax for those beer is a+c = RM72.03
But on this condition, the beer was never purchase by me. I even show them my name card that I blog about beer and this beer are brought back for reviews. The initial amount of SGD50 is really too crazy, for RM125. If they would have known how to calculate, I would have give them more respect. But because they don’t know how to calculate and just simply open a figure for tax, it’s just a disgrace. Plus What the hell did I pay SGD when I’m in Malaysian custom?
Hell, crossing back to Malaysia is best to take bus where you’ll be more lucky if they check your baggage. Yes, that 2 bottles of beers cost around RM200 here in Malaysia. Is best to know your trade in all this thing. This is the calculation I know, if I did count wrongly or explain wrongly, please do let me know. So I can learn the correct way. Cheers, please don’t get bully by the Malaysia customs officer.
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