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
2804900000 - Selenium 5%
2805110000 - - Sodium 5%
2805120000 - - Calcium 5%
2805190000 - - Other 5%
2805300000 - Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed 5%
2805400000 - Mercury 5%
2806100000 - Hydrogen chloride (hydrochloric acid) 5%
2806200000 - Chlorosulphuric acid 5%
2807001000 - Sulphuric acid containing by weight more than 80 % of H2SO4 5%
2807009000 - Other 5%
2808000000 Nitric acid; sulphonitric acids. 5%
2809100000 - Diphosphorus pentaoxide 5%
2809203100 - - - Hypophosphoric acid 5%
2809203200 - - - Phosphoric acid 5%
2809203900 - - - Other 5%
2809209100 - - - Hypophosphoric acid 5%
2809209200 - - - Phosphoric acid 5%
2809209900 - - - Other 5%
2810001000 - Oxides of boron 5%
2810002000 - Boric acids 5%