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
3304993000 - - - Other face or skin creams and lotions 5%
3304999000 - - - Other 5%
3305101000 - - Having anti-fungal properties 10%
3305109000 - - Other 10%
3305200000 - Preparations for permanent waving or straightening 10%
3305300000 - Hair lacquers 10%
3305900000 - Other 10%
3306101000 - - Powders and pastes for dental prophylaxis 10%
3306109000 - - Other 10%
3306200000 - Yarn used to clean between the teeth (dental floss) 10%
3306900000 - Other 10%
3307100000 - Pre-shave, shaving or after-shave preparations 10%
3307200000 - Personal deodorants and antiperspirants 10%
3307300000 - Perfumed bath salts and other bath preparations 10%
3307411000 - - - Scented powders (incense) of a kind used during religious rites 0%
3307419000 - - - Other 10%/0%
3307491000 - - - Room perfuming preparations, whether or not having disinfectant properties 10%
3307499000 - - - Other 10%
3307901000 - - Animal toilet preparations 10%
3307903000 - - Papers and tissues, impregnated or coated with perfume or cosmetics 10%