Duty Free Shopping

Shopping In Labuan
There are many stores around the island and they carry a wide range of goods, both local and imported. One may choose to shop in the comfort of cool air-conditioned premises, or be more adventurous and seek out the smaller shops downtown.

Textiles are very popular with both foreign visitors and domestic tourists looking for heavy lace material and baju kurung material. Ready-to-wear garments, ranging from shirts and trousers to casual wear and party frocks and jeans and t-shirts will make any shopper spoilt for choice. Bags, shoes, accessories can all be found alongside these goods.

One can also find locally-made and imported chocolates, candy and biscuits. There are some stores that deal in all things Filipino, too - from handicraft to foodstuff to cosmetics and even cigarettes.

Stores dealing in electric and electronic goods carry numerous brands and the choice is endless. The items range from blenders and irons, hair-dryers to kettles and microwave ovens to bigger items like television sets, air conditioners and refrigerators. Prices are competitive and it pays to shop around for prices.

Almost everywhere in town there is some place to shop especially along Jalan OKK Awang Besar. One can find embroided linen, teakwood furniture, chinese ceramics and jade carvings.

There are also carpet shops, jewellery shops, and stores selling ethnic Indian goods like sarees. wines, liquor, beer and cigarettes are all very inexpensive here in duty-free Labuan.

Duty-free outlets also carry perfume, cosmetics, cameras, audio equipment, pens, watches and lighters as well as leather goods at attractive prices.

It is wise to compare prices before purchasing to ensure you get the best bargains. Prices in bigger store are fixed (meaning there can be no bargaining) but they hold regular sales and these are the best times to buy.

Smaller retail outlets still practise bargaining and one should also explore the roadside stalls.

Duty Free Entitlement
Tourist who stay not less than 24 hours are entitled for tax exemption on the following items:

1.	Wine, spirit or malt liquor not exceeding 1 litre in all.
2.	Tobacco not exceeding 200 cigarettes.
3.	Talc, soaps and dentrifices to a total value not exceeding RM200.00.
4.	Wearing apparel not exceeding 3 pieces.
5.	Footwear not exceeding one pair.
6.	Portable electrically and battery operated appliances for personal care and hygiene not exceeding 1 unit each.
7.	Dutiable food preparations to a total not exceeding RM75.00.
8.	Souvenirs and gifts on any dutiable items except item 1, 2, 4, 5, tyres and tubes to a total value not exceeding RM500.00.
9.	Portable goods and equipment brought in by tourist/foreign journalist for personal use during the stay in Malaysia and to be re-exported.