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 |
|---|---|---|---|---|
| 4001296000 | - - - Superior processing rubber | 5% | RM0.10 RM.0.04 0% | |
| 4001297000 | - - - Skim rubber | 5% | RM0.10 RM.0.04 0% | |
| 4001298000 | - - - Scrap (tree, earth or smoked) and cup lump | 5% | RM0.10 RM.0.04 0% | |
| 4001299400 | - - - - Deproteinised Natural Rubber (DPNR) | 5% | RM0.10 RM.0.04 0% | |
| 4001299600 | - - - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4001299900 | - - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4001302000 | - - In primary forms | 5% | RM0.10 RM.0.04 0% | |
| 4001309000 | - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4002110000 | - - Latex | 5% | ||
| 4002191000 | - - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip | 5% | ||
| 4002199000 | - - - Other | 5% | ||
| 4002201000 | - - In primary forms | 5% | ||
| 4002209000 | - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4002311000 | - - - Unvulcanised, uncompounded plates, sheets or strip | 5% | RM0.10 RM.0.04 0% | |
| 4002319000 | - - - Other | 5% | ||
| 4002391000 | - - - Unvulcanised, uncompounded plates, sheets or strip | 5% | RM0.10 RM.0.04 0% | |
| 4002399000 | - - - Other | 5% | ||
| 4002410000 | - - Latex | 5% | ||
| 4002491000 | - - - In primary forms | 5% | ||
| 4002499000 | - - - Other | 5% | RM0.10 RM.0.04 0% |