Malaysia Non-Tariff Taxes Quick Reference

List of HS codes subject to SST sales tax, EXCISE excise duty and CESS surcharge (percentage or absolute amount levied per unit).

HS Code Product Name SST Sales Tax EXCISE Duty CESS Surcharge
0101210000 - - Pure-bred breeding animals 5%
0101290000 - - Other 5%
0101301000 - - Pure-bred breeding animals 5%
0101309000 - - Other 5%
0101900000 - Other 5%
0102210000 - - Pure-bred breeding animals 0%
0102291100 - - - - Oxen 0%
0102291900 - - - - Other 0%
0102299000 - - - Other 0%
0102310000 - - Pure-bred breeding animals 0%
0102390000 - - Other 0%
0102901000 - - Pure-bred breeding animals 0%
0102909000 - - Other 0%
0103100000 - Pure-bred breeding animals 0%
0103910000 - - Weighing less than 50 kg 0%
0103920000 - - Weighing 50 kg or more 0%
0104101000 - - Pure-bred breeding animals 0%
0104109000 - - Other 0%
0104201000 - - Pure-bred breeding animals 0%
0104209000 - - Other 0%