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
3604904000 - - Signalling flares 10%
3604905000 - - Signalling rockets 10%
3604909000 - - Other 10%
3605000000 Matches, other than pyrotechnic articles of heading 36.04. 10%
3606100000 - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 10%
3606901000 - - Solid or semi-solid fuels, solidified alcohol and similar prepared fuels 10%
3606902000 - - Lighter flints 10%
3606903000 - - Other ferro-cerium and other pyrophoric alloys in all forms 10%
3606909000 - - Other 10%
3701100000 - For X-ray 0%
3701200000 - Instant print film 10%
3701300000 - Other plates and film, with any side exceeding 255 mm 10%
3701911000 - - - Of a kind suitable for use in the printing industry 10%
3701919000 - - - Other 10%
3701991000 - - - Of a kind suitable for use in the printing industry 10%
3701999000 - - - Other 10%
3702100000 - For X-ray 0%
3702310000 - - For colour photography (polychrome) 10%
3702320000 - - Other, with silver halide emulsion 10%
3702390000 - - Other 10%