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
3904401000 - - In the form of granules 5%
3904402000 - - In the form of powder 5%
3904409000 - - Other 5%
3904504000 - - In dispersion 5%
3904505000 - - In the form of granules 5%
3904506000 - - In the form of powder 5%
3904509000 - - Other 5%
3904611000 - - - In the form of granules 5%
3904612000 - - - In the form of powder 5%
3904619000 - - - Other 5%
3904693000 - - - In dispersion 5%
3904694000 - - - In the form of granules 5%
3904695000 - - - In the form of powder 5%
3904699000 - - - Other 5%
3904903000 - - In dispersion 5%
3904904000 - - In the form of granules 5%
3904905000 - - In the form of powder 5%
3904909000 - - Other 5%
3905120000 - - In aqueous dispersion 5%
3905191000 - - - In the form of liquids or pastes 5%