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
3206499000 - - - Other 5%
3206501000 - - Preparations 5%
3206509000 - - Other 5%
3207100000 - Prepared pigments, prepared opacifiers, prepared colours and similar preparations 5%
3207201000 - - Enamel frits 5%
3207209000 - - Other 5%
3207300000 - Liquid lustres and similar preparations 5%
3207400000 - Glass frit and other glass, in the form of powder, granules or flakes 5%
3208101100 - - - Of a kind used in dentistry 10%
3208101900 - - - Other 10%
3208102000 - - Anti-fouling and/or anti-corrosive paints for ships’ hulls 10%
3208109000 - - Other 10%
3208204000 - - Anti-fouling and/or anti-corrosive paints for ships’ hulls 10%
3208207000 - - Varnishes (including lacquers), of a kind used in dentistry 10%
3208209000 - - Other 10%
3208901100 - - - Of a kind used in dentistry 10%
3208901900 - - - Other 10%
3208902100 - - - Of a kind used in dentistry 10%
3208902900 - - - Other 10%
3208903000 - - Anti-fouling and/or anti-corrosive paints for ships’ hulls 10%