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 |
|---|---|---|---|---|
| 3922200000 | - Lavatory seats and covers | 5% | ||
| 3922901100 | - - - Parts of flushing cisterns | 5% | ||
| 3922901200 | - - - Flushing cisterns equipped with their mechanisms | 5% | ||
| 3922901900 | - - - Other | 5% | ||
| 3922909000 | - - Other | 5% | ||
| 3923101000 | - - Cases for film, tape and optical discs | 10% | ||
| 3923102000 | - - Other, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles | 10% | ||
| 3923109000 | - - Other | 10% | ||
| 3923211100 | - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 10% | ||
| 3923211900 | - - - - Other | 10% | ||
| 3923219100 | - - - - Aseptic bags not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 10% | ||
| 3923219900 | - - - - Other | 10% | ||
| 3923291000 | - - - Aseptic bags whether or not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 10% | ||
| 3923299000 | - - - Other | 10% | ||
| 3923302000 | - - Multi-layer fibreglass reinforced containers, for compressed or liquefied gas | 10% | ||
| 3923309000 | - - Other | 10% | ||
| 3923401000 | - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 | 10% | ||
| 3923409000 | - - Other | 10% | ||
| 3923500000 | - Stoppers, lids, caps and other closures | 10% | ||
| 3923901000 | - - Toothpaste tubes | 10% |