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
3827639010 - - - - Containing mixture of HFC-32, HFC-125 and HFC-134a (HFC-407a) 10%
3827639020 - - - - Containing mixture of HFC-134a, HFC-125 and HC-600(butane)(HFC-417a) 10%
3827639030 Containing mixture of HFC-134a, HFC-125 and HFC-600(butane)(HFC-438a) 10%
3827639040 - - - - Containing mixture of HFC-125, HFC-32 and HFO-1234yf (HFC-452a) 10%
3827639090 - - - - Other 10%
3827640010 - - - Containing mixture of HFC-32, HFC-125 and HFC-134a (HFC- 407c) 10%
3827640020 - - - Containing mixture of HFC-32, HFC-125 and HFC-134a (HFC- 407f) 10%
3827640030 - - - Containing mixture of HFC-32, HFC-125 and HFC-134a (HFC- 407h) 10%
3827640040 - - - Containing mixture of HFC-32, HFC-125, HFC-143a and HFC-134a (HFC- 427a) 10%
3827640090 - - - Other 10%
3827650000 - - Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125) 10%
3827680000 - - Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48 10%
3827690000 - - Other 10%
3827900000 - Other 10%
3901101200 - - - Polyethylene containing 5 % or less alpha-olefin monomers 5%
3901101900 - - - Other 5%
3901109200 - - - Polyethylene containing 5 % or less alpha-olefin monomers 5%
3901109900 - - - Other 5%
3901200000 - Polyethylene having a specific gravity of 0.94 or more 5%
3901300000 - Ethylene-vinyl acetate copolymers 5%