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
4107190000 - - Other 10%
4107910000 - - Full grains, unsplit 10%
4107920000 - - Grain splits 10%
4107990000 - - Other 10%
4112000000 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. 10%
4113100000 - Of goats or kids 10%
4113200000 - Of swine 10%
4113300000 - Of reptiles 10%
4113900000 - Other 10%
4114100000 - Chamois (including combination chamois) leather 10%
4114200000 - Patent leather and patent laminated leather; metallised leather 10%
4115100000 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 10%
4115200000 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 10%
4201000000 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 10%
4202111000 - - - Suit-case or brief-case with maximum dimensions of 56 cm x 45 cm x 25 cm 10%
4202119000 - - - Other 10%
4202121100 - - - - With outer surface of vulcanised fibre 10%
4202121900 - - - - Other 10%
4202129100 - - - - With outer surface of vulcanised fibre 10%
4202129900 - - - - Other 10%