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
3702410000 - - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 10%
3702421000 - - - Of a kind suitable for use in medical, surgical, dental or veterinary sciences or in the printing industry 10%
3702429000 - - - Other 10%
3702430000 - - Of a width exceeding 610 mm and of a length not exceeding 200 m 10%
3702440000 - - Of a width exceeding 105 mm but not exceeding 610 mm 10%
3702522000 - - - Of a kind suitable for use in cinematography 10%
3702529000 - - - Other 10%
3702530000 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 10%
3702544000 - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 10%
3702549000 - - - Other 10%
3702552000 - - - Of a kind suitable for use in cinematography 10%
3702555000 - - - Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in the printing industry 10%
3702559000 - - - Other 10%
3702562000 - - - Of a kind suitable for use in cinematography 10%
3702569000 - - - Other 10%
3702961000 - - - Of a kind suitable for use in cinematography 10%
3702969000 - - - Other 10%
3702971000 - - - Of a kind suitable for use in cinematography 10%
3702979000 - - - Other 10%
3702981000 - - - Of a kind suitable for use in cinematography 10%