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 |
|---|---|---|---|---|
| 3301294000 | - - - Of nutmeg | 5% | ||
| 3301295000 | - - - Of cloves | 5% | ||
| 3301296000 | - - - Of patchouli | 5% | ||
| 3301297000 | - - - Of lemon grass, cinnamon, ginger, cardamom or fennel | 5% | ||
| 3301299000 | - - - Other | 5% | ||
| 3301300000 | - Resinoids | 5% | ||
| 3301901000 | - - Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use | 5% | ||
| 3301902000 | - - Extracted oleoresins | 5% | ||
| 3301909000 | - - Other | 5% | ||
| 3302101000 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in liquid form | 5% | ||
| 3302102000 | - - Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic beverages, in other forms | 5% | ||
| 3302103000 | - - Other, not containing alcohol | 5% | ||
| 3302109000 | - - Other | 5% | ||
| 3302900000 | - Other | 5% | ||
| 3303000000 | Perfumes and toilet waters. | 5% | ||
| 3304100000 | - Lip make-up preparations | 5% | ||
| 3304200000 | - Eye make-up preparations | 5% | ||
| 3304300000 | - Manicure or pedicure preparations | 5% | ||
| 3304910000 | - - Powders, whether or not compressed | 5% | ||
| 3304992000 | - - - Anti-acne preparations | 5% |