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
4102290000 - - Other 5%
4103200000 - Of reptiles 5%
4103300000 - Of swine 5%
4103900000 - Other 5%
4104111000 - - - Of bovine, vegetable tanned 10%
4104119000 - - - Other 10%
4104190000 - - Other 10%
4104410000 - - Full grains, unsplit; grain splits 10%
4104490000 - - Other 10%
4105100000 - In the wet state (including wet-blue) 10%
4105300000 - In the dry state (crust) 10%
4106210000 - - In the wet state (including wet-blue) 10%
4106220000 - - In the dry state (crust) 10%
4106310000 - - In the wet state (including wet-blue) 10%
4106320000 - - In the dry state (crust) 10%
4106400000 - Of reptiles 10%
4106910000 - - In the wet state (including wet-blue) 10%
4106920000 - - In the dry state (crust) 10%
4107110000 - - Full grains, unsplit 10%
4107120000 - - Grain splits 10%