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
3919902000 - - Of hardened proteins 10%
3919909100 - - - Of chemical derivatives of natural rubber 10%
3919909200 - - - Of addition polymerisation products; of condensation or rearrangement polymerisation products; of cellulose nitrate, cellulose acetates and other chemical derivatives of cellulose, plasticised 10%
3919909900 - - - Other 10%
3920101100 - - - Rigid 10%
3920101900 - - - Other 10%
3920109000 - - Other 10%
3920201000 - - Biaxially oriented polypropylene (BOPP) film 10%
3920209100 - - - Plates and sheets 10%
3920209900 - - - Other 10%
3920302000 - - Acrylonitrile butadiene styrene (ABS) sheets of a kind used in the manufacture of refrigerators 10%
3920309100 - - - Plates and sheets, rigid 10%
3920309200 - - - Other, plates and sheets 10%
3920309900 - - - Other 10%
3920431000 - - - Plates and sheets 10%
3920439000 - - - Other 10%
3920490000 - - Other 10%
3920511100 - - - - Rigid 10%
3920511900 - - - - Other 10%
3920519000 - - - Other 10%