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
2939430000 - - Cathine (INN) and its salts 5%
2939440000 - - Norephedrine and its salts 5%
2939450000 - - Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts 5%
2939490000 - - Other 5%
2939510000 - - Fenetylline (INN) and its salts 5%
2939590000 - - Other 5%
2939610000 - - Ergometrine (INN) and its salts 5%
2939620000 - - Ergotamine(INN) and its salts 5%
2939630000 - - Lysergic acid and its salts 5%
2939690000 - - Other 5%
2939720000 "- - Cocaine, ecgonine; salts, esters and other derivatives thereof " 5%
2939790000 - - Other 5%
2939800000 - Other 5%
2940000000 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39. 5%
2941101100 - - - Non-sterile 5%
2941101900 - - - Other 5%
2941102000 - - Ampicillin and its salts 5%
2941109000 - - Other 5%
2941200000 - Streptomycins and their derivatives; salts thereof 5%
2941300000 - Tetracyclines and their derivatives; salts thereof 5%