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
3818000000 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 10%
3819000000 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 10%
3820000000 Anti-freezing preparations and prepared de-icing fluids. 10%
3821001000 - Prepared culture media for the development of micro-organisms 5%
3821009000 - Other 5%
3822110000 - - For malaria 0%
3822120000 - - For Zika and other diseases transmitted by mosquitoes of the genus Aedes 0%
3822130000 - - For blood-grouping 0%
3822190000 - - Other 0%
3822901000 - - Sterilisation indicator strips and tapes 0%
3822909000 - - Other 0%
3823110000 - - Stearic acid 5%
3823120000 - - Oleic acid 5%
3823130000 - - Tall oil fatty acids 5%
3823191100 - - - - Coconut acid oil 5%
3823191900 - - - - Other 5%
3823192000 - - - Palm fatty acid distillate 5%
3823193000 - - - Palm kernel fatty acid distillate 5%
3823199000 - - - Other 5%
3823701000 - - In the form of wax 5%