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
2844209000 - - Other 5%
2844301000 - - Uranium depleted in U 235 and its compounds; thorium and its compounds 10%
2844309000 - - Other 5%
2844410000 - - Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds 5%
2844420000 - - Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds 5%
2844430000 - - Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds 5%
2844440000 - - Radioactive residues 5%
2844500000 - Spent (irradiated) fuel elements (cartridges) of nuclear reactors 5%
2845100000 - Heavy water (deuterium oxide) 5%
2845200000 - Boron enriched in boron-10 and its compounds 5%
2845300000 - Lithium enriched in lithium-6 and its compounds 5%
2845400000 - Helium-3 5%
2845900000 - Other 5%
2846100000 - Cerium compounds 5%
2846900000 - Other 5%
2847001000 - In liquid form 5%
2847009000 - Other 5%
2849100000 - Of calcium 5%
2849200000 - Of silicon 5%
2849900000 - Other 5%