There are not many duty free place for shopping created by the government because you already know that duty is for our inland revenue. But the government still allowed some place to be duty free for tourist attraction especially for the International tourist. Usually we can find duty free shop at Malaysia International Airport or borders.
From custom dept. website :
Background
Duty Free Shops were established for the first time in Penang following the withdrawal of its free port status towards the end of 1977, with the aim of allowing tourists to gain access of duty free goods in the island.
— asmaliana
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