Section 11A

For the purposes of this Part and any regulations made under this Act in relation to this Part—

“low value goods” means any prescribed goods or class of goods outside Malaysia which are sold at a price not more than a prescribed amount and brought into Malaysia in the manner as prescribed;

Sales Tax 23

“seller” means a person, whether in or outside Malaysia, who sells low value goods on an online platform or operates an online marketplace for the sales and purchase of low value goods;

“registered seller” means any seller who is registered under section 13.