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 |
|---|---|---|---|---|
| 3707100000 | - Sensitising emulsions | 10% | ||
| 3707901000 | - - Flashlight materials | 10% | ||
| 3707909000 | - - Other | 10% | ||
| 3801100000 | - Artificial graphite | 5% | ||
| 3801200000 | - Colloidal or semi-colloidal graphite | 5% | ||
| 3801300000 | - Carbonaceous pastes for electrodes and similar pastes for furnace linings | 10% | ||
| 3801900000 | - Other | 10% | ||
| 3802101000 | - - Based on coconut shell charcoal | 5% | ||
| 3802109000 | - - Other | 5% | ||
| 3802901000 | - - Activated bauxite | 5% | ||
| 3802902000 | - - Activated clays or activated earths | 5% | ||
| 3802909000 | - - Other | 5% | ||
| 3803000000 | Tall oil, whether or not refined. | 5% | ||
| 3804001000 | - Concentrated sulphite lye | 5% | ||
| 3804002000 | "- Calcium lignin sulphonates (Ca2LS) binder used for fire-brick production " | 10% | ||
| 3804009000 | - Other | 10% | ||
| 3805100000 | - Gum, wood or sulphate turpentine oils | 5% | ||
| 3805900000 | - Other | 5% | ||
| 3806100000 | - Rosin and resin acids | 5% | ||
| 3806200000 | - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 5% |