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
3907303000 - - In the form of liquids or pastes 5%
3907309000 - - Other 5%
3907400000 - Polycarbonates 5%
3907501000 - - In the form of liquids or pastes 5%
3907509000 - - Other 5%
3907610000 - - Having a viscosity number of 78 ml/g or higher 5%
3907691000 - - - Granules and similar forms 5%
3907699000 - - - Other 5%
3907700000 - Poly(lactic acid) 5%
3907912000 - - - Granules and similar forms 5%
3907913000 - - - In the form of liquids or pastes 5%
3907919000 - - - Other 5%
3907994000 - - - Of a kind used for coating, in powder form 5%
3907995000 - - - Thermoplastic liquid crystal aromatic polyester copolymers 5%
3907996000 - - - Polybutylene succinate (PBS) 5%
3907999000 - - - Other 5%
3908101000 - - Polyamide -6 5%
3908109000 - - Other 5%
3908900000 - Other 5%
3909101000 - - Moulding compounds 5%