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
3213100000 - Colours in sets 10%
3213900000 - Other 10%
3214100000 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings 5%
3214900000 - Other 5%
3215111000 - - - Ultra-violet curable inks 5%
3215112000 - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 5%
3215119000 - - - Other 5%
3215191000 - - - Solid ink in engineered shapes for insertion into apparatus of subheading 8443.31, 8443.32 or 8443.39 5%
3215199000 - - - Other 5%
3215901000 - - Carbon mass of a kind used to manufacture carbon paper 5%
3215906000 - - Writing or drawing ink 5%
3215907000 - - Ink of a kind suitable for use with duplicating machines of heading 84.72 5%
3215909000 - - Other 5%
3301120000 - - Of orange 5%
3301130000 - - Of lemon 5%
3301190000 - - Other 5%
3301240000 - - Of peppermint (Mentha piperita) 5%
3301250000 - - Of other mints 5%
3301292000 - - - Of sandalwood 5%
3301293000 - - - Of citronella 5%