Documentation for import

You would need to get this information from Jabatan Kastam Diraja Malaysia (Royal Malaysian Customs Department). They can be found at http://www.customs.gov.my. There may or may not be excise taxes or consumption taxes levied, depending on your relationship with the recipient.

All four iPhone 12 models got their SIRIM certifications last October. This link has an extract of the certification document. You should be able to simply declare the phone as an iPhone 12 and not worry about this factor. Also, retailers and the major cellular carrier Maxis are selling and supporting the iPhone 12 line.

Malaysia may actually have competitive purchase pricing compared to wherever you are, so you might do better buying it from a reputable Malaysian vendor and having them send it to Borneo domestically. Just a thought.