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
2715009000 - Other 5%
2716000000 Electrical energy. 0%
2801100000 - Chlorine 5%
2801200000 - Iodine 5%
2801300000 - Fluorine; bromine 5%
2802000000 Sulphur, sublimed or precipitated; colloidal sulphur. 5%
2803002000 - Acetylene black 5%
2803004100 - - Of a kind used for rubber processing 5%
2803004900 - - Other 5%
2803009000 - Other 5%
2804100000 - Hydrogen 5%
2804210000 - - Argon 5%
2804290000 - - Other 5%
2804300000 - Nitrogen 5%
2804400000 - Oxygen 0%
2804500000 - Boron; tellurium 5%
2804610000 - - Containing by weight not less than 99.99 % of silicon 5%
2804690000 - - Other 5%
2804700000 - Phosphorus 5%
2804800000 - Arsenic 5%