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
3926901000 - - Floats for fishing nets 10%
3926902000 - - Fans and handscreens, frames and handles therefor, and parts thereof 10%
3926903200 - - - Plastic moulds with denture imprints 10%
3926903900 - - - Other 10%/5%
3926904100 - - - Police shields 10%
3926904200 - - - Protective masks for use in welding and similar work 10%
3926904400 - - - Life saving cushions for the protection of persons falling from heights 10%
3926904900 - - - Other 10%
3926905300 - - - Transmission or conveyor belts or belting 10%
3926905500 - - - Plastic J-hooks or bunch blocks for detonators 10%
3926905900 - - - Other 10%
3926906000 - - Poultry feeders 10%
3926908100 - - - Shoe lasts 10%
3926908200 - - - Prayer beads 0%
3926908900 - - - Other 10%
3926909100 - - - Of a kind used for grain storage 10%
3926909200 - - - Empty capsules of a kind suitable for pharmaceutical use 10%
3926909300 - - - Buckles, adjusters, hooks and cord stoppers 10%
3926909900 - - - Other 10%
4001101100 - - - Centrifuged concentrate rubber latex 5% RM0.10 RM.0.04 0%