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
2711110000 - - Natural gas RM0.01 per kg
2711120000 - - Propane 0%
2711130000 - - Butanes 0%
2711141000 - - - Ethylene 0%
2711149000 - - - Other 0%
2711190000 - - Other 0%
2711211000 - - - Of a kind used as a motor fuel 0%
2711219000 - - - Other 0%
2711290000 - - Other 0%
2712100000 - Petroleum jelly 5%
2712200000 - Paraffin wax containing by weight less than 0.75 % of oil 5%
2712901000 - - Paraffin wax 5%
2712909000 - - Other 5%
2713110000 - - Not calcined 5%
2713120000 - - Calcined 5%
2713200000 - Petroleum bitumen 5%
2713900000 - Other residues of petroleum oils or of oils obtained from bituminous minerals 5%
2714100000 - Bituminous or oil shale and tar sands 5%
2714900000 - Other 5%
2715001000 - Polyurethane tar coatings 5%