The following goods may be imported into Malaysia without incurring customs duty:

• 200 cigarettes or 50 cigars or 225g of tobacco.
• 1liter of spirits or wine or malt liquor.
• Cosmetics, perfume, soaps and toothpaste up to the value of RM200.
• Gifts and souvenirs not exceeding a total value of RM200 (except goods from  Langkawi and Labuan, up to a value of RM500).
• 100 matches.
• A total of RM75 for dutiable food preparations.
• A maximum three pieces of new wearing apparel, plus one pair of new footwear.
• One unit of each portable electrical or battery-operated appliance for personal care and hygiene

For more detail please refer to Royal Malaysian Custom