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 |
|---|---|---|---|---|
| 2710192000 | - - - Topped crudes | 5% | ||
| 2710193000 | - - - Carbon black feedstock | 5% | ||
| 2710194100 | - - - - Lubricating oil feedstock | 5% | ||
| 2710194200 | - - - - Lubricating oils for aircraft engines | 5% | ||
| 2710194400 | - - - - Lubricating greases | 5% | ||
| 2710194500 | - - - - Lubricating oils for textile | 5% | ||
| 2710194600 | - - - - Other lubricating oils | 5% | ||
| 2710195000 | - - - Hydraulic brake fluid | 5% | ||
| 2710196000 | - - - Transformer and circuit breakers oils | 0% | ||
| 2710197100 | - - - - Automotive diesel fuel | RM0.40 per litre | ||
| 2710197200 | - - - - Other diesel fuels | RM0.40 per litre | ||
| 2710197900 | - - - - Fuel oils | 0% | ||
| 2710198100 | - - - Aviation turbine fuel (jet fuel) having a flash point of 23 oC or more | 0% | ||
| 2710198200 | - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23 oC | 0% | ||
| 2710198300 | - - - Other kerosene | 0% | ||
| 2710198900 | - - - Other medium oils and preparations | 0% | ||
| 2710199000 | - - - Other | 5% | ||
| 2710200000 | - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils | 10%/RM0.40 per litre | ||
| 2710910000 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 5% | ||
| 2710990000 | - - Other | 5% |