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
4013902000 - - Of a kind used on motorcycles 5%
4013903100 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 10%
4013903900 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10%
4013904000 - - Of a kind used on aircraft 10%
4013909100 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 10%
4013909900 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10%
4014100000 - Sheath contraceptives 0% NIL NIL 0.2%
4014901000 - - Teats for feeding bottles and similar articles 0% NIL NIL 0.2%
4014904000 - - Stoppers for pharmaceutical use 10% NIL NIL 0.2%
4014905000 - - Finger stalls 10% NIL NIL 0.2%
4014909000 - - Other 10% NIL NIL 0.2%
4015121000 - - - Of vulcanised natural rubber 10% NIL NIL 0.2%
4015129000 - - - Of other vulcanised rubber 10% NIL NIL 0.2%
4015191000 - - - Of vulcanised natural rubber 10% NIL NIL 0.2%
4015199000 - - - Of other vulcanised rubber 10% NIL NIL 0.2%
4015901000 - - Lead aprons 10% NIL NIL 0.2%
4015902000 - - Divers' suits (wet suits) 10% NIL NIL 0.2%
4015909000 - - Other 10% NIL NIL 0.2%
4016101000 - - Padding for articles of apparel or clothing accessories 10% NIL NIL 0.2%
4016102000 - - Floor tiles and wall tiles 10% NIL NIL 0.2%