驻槟城总领馆提醒中国公民，马来西亚海关自2023年5月起执行以下新规定。

中国公民在马出入境时需申报并缴纳税款的物品有：轮胎和内胎；香烟；烟草制品；烟斗（包括烟斗碗）；电子烟和相关个人电子烟装置；无论是否含有尼古丁，通过电子烟和电子烟装置吸烟的液体或凝胶形式的制剂。

出入境者若携带相当于1万美元及以上的现金或旅行支票出入境，必须填写海关第7号表格（ Customs Form No. 7）进行申报，此表格在马来西亚各个出入境点的海关柜台均可领取。

在通过出入境关卡时，没有携带任何需要申报或被禁止物品的出入境者，可使用绿色通道，反之则经过红色通道申报携带品。

下列为入境马来西亚时的豁免征税物品清单：

入境者只能使用信用卡或借记卡在海关柜台缴付税款，若未缴付税款，有关被征税的物品将被执法人员扣押。 

资料来源：

马来西亚皇家关税局官方网站

http://www.customs.gov.my/en/tp/Pages/tp_ppel.aspx 

以下为英文原文：

Regarding the goods needed to declare when entering or leaving Malaysia
（ Drafted on August 14, 2023) 

1. Malaysia Royal Customs Department reminds the travellers who entering or leaving to declare the dutiable goods, cash amounts and negotiable monetary instruments in their possession. Below are the goods dutiable mentioned:

I. tyres and tubes;

II. cigarettes;

III. tobacco products;

IV. smoking pipes (including pipe bowls);

V. electronic cigarettes and similar personal electric vaporising devices;

VI. preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, whether or not containing nicotine 

2. For tourists or travellers entering or leaving Malaysia with cash and negotiable monetary instruments amounting to or exceeding USD 10,000.00, they must declare it using Customs Form No. 7 provided at the customs counters at all entry and exit points in Malaysia. 

3. The Green Lane is a dedicated lane for travellers who are carrying goods that are not subject to duty/tax or are categorized as "NOTHING TO DECLARE." For travellers carrying dutiable goods, they are required to proceed to the Red Lane and declare the goods they are carrying. 

4. Following is a list of goods exempted from customs duty/tax payment for tourists or travellers entering Malaysia:

5. For the purpose of passenger duty payment, payment can only be made through Debit Card/Credit Card at the counters of the Royal Malaysian Customs Department provided for that purpose. If the duty payment is not paid, the dutiable goods will be detained by law enforcement officer.