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
4203291000 - - - Protective work gloves 10%
4203299000 - - - Other 10%
4203300000 - Belts and bandoliers 10%
4203400000 - Other clothing accessories 10%
4205001000 - Boot laces; mats 10%
4205002000 - Industrial safety belts and harnesses 10%
4205003000 - Leather strings or chords of a kind used for jewellery or articles of personal adornment 10%
4205004000 - Other articles of a kind used in machinery or mechanical appliances or for other technical uses 10%
4205009000 - Other 10%
4206000000 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. 10%
4301100000 - Of mink, whole, with or without head, tail or paws 5%
4301300000 - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 5%
4301600000 - Of fox, whole, with or without head, tail or paws 5%
4301800000 - Other furskins, whole, with or without head, tail or paws 5%
4301900000 - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 5%
4302110000 - - Of mink 10%
4302190000 - - Other 10%
4302200000 - Heads, tails, paws and other pieces or cuttings, not assembled 10%
4302300000 - Whole skins and pieces or cuttings thereof, assembled 10%
4303100000 - Articles of apparel and clothing accessories 10%