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 |
|---|---|---|---|---|
| 4002510000 | - - Latex | 5% | ||
| 4002591000 | - - - In primary forms | 5% | ||
| 4002599000 | - - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4002601000 | - - In primary forms | 5% | ||
| 4002609000 | - - Other | 5% | ||
| 4002701000 | - - In primary forms | 5% | ||
| 4002709000 | - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4002801000 | - - Mixtures of natural rubber latex with synthetic rubber latex | 5% | RM0.10 RM.0.04 0% | |
| 4002809000 | - - Other | 5% | RM0.10 RM.0.04 0% | |
| 4002910000 | - - Latex | 5% | ||
| 4002993000 | - - - Epoxidised Natural Rubber (ENR) | 5% | RM0.10 RM.0.04 0% | |
| 4002994000 | - - - Other, in primary forms or in unvulcanised, uncompounded plates, sheets or strip | 5% | RM0.10 RM.0.04 0% | |
| 4002999000 | - - - Other | 5% | ||
| 4003000000 | Reclaimed rubber in primary forms or in plates, sheets or strip. | 5% | ||
| 4004000000 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. | 5% | RM0.10 RM.0.04 0% | |
| 4005101000 | - - Of natural gums | 10% | RM0.10 RM.0.04 0% | |
| 4005109000 | - - Other | 10% | RM0.10 RM.0.04 0% | |
| 4005200000 | - Solutions; dispersions other than those of subheading 4005.10 | 10% | RM0.10 RM.0.04 0% | |
| 4005911000 | - - - Of natural gums | 10% | RM0.10 RM.0.04 0% | |
| 4005919000 | - - - Other | 10% | RM0.10 RM.0.04 0% |