Malaysia's First Road-Accessible Duty-Free Island
Forest City is Malaysia's fifth officially recognised duty-free island and its first duty-free departure area accessible directly by car.
Incentives · Duty-Free Island
Forest City
Duty-Free Island
Malaysia's first duty-free island accessible directly by car, bringing together the Special Financial Zone and a quality duty-free lifestyle.
Strategic Position & Milestones
Malaysia's First with Direct Road Access
Gazetted and Being Implemented
The duty-free island policy has been gazetted. The island's Royal Malaysian Customs Department complex is now operational, equipped with advanced smart clearance and regulatory technology to facilitate vehicle and visitor movements.
Two Complementary Designations
Combining a Special Financial Zone (SFZ) with a duty-free island enhances shopping and commercial experiences while supporting an integrated industrial ecosystem.
Current Duty-Free Benefits & Shopping
Duty-Free Living, Available Now
Exemption from Three Taxes
Qualifying goods are exempt from import duty, excise duty and sales tax.
Key Duty-Free Categories
Alcoholic beverages, chocolate, premium cosmetics and international fragrances, among others. Alcohol retail prices are approximately one-quarter to one-half of those in non-duty-free areas.
Departure Allowances
Eligible departing visitors may carry one litre of alcoholic beverages, or other qualifying duty-free goods worth up to RM1,000.
Future Plans · Expanded Consumption & Tax Exemptions
A Competitive Duty-Free Destination on the Malaysia–Singapore Border
The following proposals are being planned or applied for and are not yet in effect. They indicate the direction of Forest City's duty-free vision.
Broader Duty-Free Product Coverage
Efforts are underway to extend duty-free eligibility to all product categories except motor vehicles.
SST Exemption for Over 20 Service Sectors
A proposed extension of 6%–8% service tax exemptions to lifestyle services such as hotel accommodation, dining and domestic flights, and professional services including finance, insurance, legal advice, accounting, audit, advertising, logistics and credit cards.
Higher Departure Allowances
An application is being made to the government to raise departure allowances further, supporting a competitive, one-stop duty-free lifestyle and business destination at the Malaysia–Singapore border.