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
3806301000 - - In blocks 5%
3806309000 - - Other 5%
3806901000 - - Run gums in blocks 5%
3806909000 - - Other 5%
3807000000 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. 5%
3808521000 - - - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides 0%
3808522000 - - - Fungicides and insecticides in aerosol containers 0%
3808529000 - - - Other 0%
3808591100 - - - - In aerosol containers 0%
3808591900 - - - - Other 0%
3808592100 - - - - In aerosol containers 0%
3808592900 - - - - Other 0%
3808593100 - - - - In aerosol containers 0%
3808593900 - - - - Other 0%
3808594000 - - - Anti-sprouting products 0%
3808595000 - - - Plant-growth regulators 0%
3808596000 - - - Disinfectants 0%
3808599100 - - - - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides 0%
3808599900 - - - - Other 0%
3808611000 - - - Mosquito repellent coils 0%