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
3405300000 - Polishes and similar preparations for coachwork, other than metal polishes 10%
3405400000 - Scouring pastes and powders and other scouring preparations 10%
3405901000 - - Metal polishes 10%
3405909000 - - Other 10%
3406000000 Candles, tapers and the like. 10%
3407001000 - Modelling pastes, including those put up for children’s amusement 10%
3407002000 "- Preparations known as ""dental wax"" or ""dental impression compounds"", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms " 10%
3407003000 - Other preparation for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 10%
3501100000 - Casein 5%
3501901000 - - Caseinates and other casein derivatives 5%
3501902000 - - Casein glues 5%
3502110000 - - Dried 5%
3502190000 - - Other 5%
3502200000 - Milk albumin, including concentrates of two or more whey proteins 5%
3502900000 - Other 5%
3503004100 - - In powder form with a bloating level of A-250 or B-230 or higher on the Bloom scale 5%
3503004900 - - Other 5%
3503005000 - Isinglass 5%
3503006100 - - Fish glues 5%
3503006900 - - Other 5%