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
3702983000 - - - Other, of a length of 120 m or more 10%
3702989000 - - - Other 10%
3703101000 - - Of a width not exceeding 1,000 mm 10%
3703109000 - - Other 10%
3703200000 - Other, for colour photography (polychrome) 10%
3703900000 - Other 10%
3704001000 - X-ray plates or film 10%
3704009000 - Other 10%
3705001000 - X-ray 10%
3705002000 - Microfilm 10%
3705003000 - For offset reproduction 10%
3705009000 - Other 10%
3706101000 - - Newsreels, travelogues, technical and scientific films 10%
3706103000 - - Other documentary films 10%
3706104000 - - Other, consisting only of sound track 10%
3706109000 - - Other 10%
3706901000 - - Newsreels, travelogues, technical and scientific films 10%
3706903000 - - Other documentary films 10%
3706904000 - - Other, consisting only of sound track 10%
3706909000 - - Other 10%