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 |
|---|---|---|---|---|
| 3823709000 | - - Other | 5% | ||
| 3824100000 | - Prepared binders for foundry moulds or cores | 10% | ||
| 3824300000 | - Non-agglomerated metal carbides mixed together or with metallic binders | 10% | ||
| 3824400000 | - Prepared additives for cements, mortars or concretes | 10% | ||
| 3824500000 | - Non-refractory mortars and concretes | 10% | ||
| 3824600000 | - Sorbitol other than that of subheading 2905.44 | 10% | ||
| 3824810000 | - - Containing oxirane (ethylene oxide) | 10% | ||
| 3824820000 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 10% | ||
| 3824830000 | - - Containing tris(2,3-dibromopropyl) phosphate | 10% | ||
| 3824840000 | - - Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) | 10% | ||
| 3824850000 | - - Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) | 10% | ||
| 3824860000 | - - Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) | 10% | ||
| 3824870000 | - - Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride | 10% | ||
| 3824880000 | - - Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers | 10% | ||
| 3824890000 | - - Containing short-chain chlorinated paraffins | 10% | ||
| 3824910000 | - - Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate | 10% | ||
| 3824920000 | - - Polyglycol esters of methylphosphonic acid | 10% | ||
| 3824991000 | - - - Ink removers, stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale | 10% | ||
| 3824993000 | - - - Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing) | 10% | ||
| 3824994000 | - - - Composite inorganic solvents | 10% |