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
3826009000 - Other 10%
3827111000 - - - Transformer and circuit breaker oils, containing by weight less than 70 % of petroleum oils or of oils obtained from bituminous minerals 10%
3827119000 - - - Other 10%
3827120000 - - Containing hydrobromofluorocarbons (HBFCs) 10%
3827130000 - - Containing carbon tetrachloride 10%
3827140000 - - Containing 1,1,1-trichloroethane (methyl chloroform) 10%
3827200000 - Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) 10%
3827310000 - - Containing substances of subheadings 2903.41 to 2903.48 10%
3827320000 - - Other, containing substances of subheadings 2903.71 to 2903.75 10%
3827391000 - - - Transformer and circuit breaker oils, containing by weight less than 70 % of petroleum oils or of oils obtained from bituminous minerals 10%
3827399000 - - - Other 10%
3827400000 - Containing methyl bromide (bromomethane) or bromochloromethane 10%
3827510010 - - - Containing mixtures of HFC-23 and PFC-116 (hexaflouroethane) (HFC-508b) 10%
3827510090 - - - Other 10%
3827590000 - - Other 10%
3827611000 - - - Containing mixture of HFC-125, HFC-143a and HFC-134a (HFC-404a) 10%
3827612000 - - - Containing mixture of HFC-125 and HFC-143a (HFC-507a) 10%
3827619000 - - - Other 10%
3827620000 - - Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) 10%
3827631000 - - - Containing mixture of HFC-32 and HFC-125 ( HFC-410a) 10%