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
4303902000 - - Articles for industrial uses 10%
4303909000 - - Other 10%
4304001000 - Artificial fur 10%
4304002000 - Articles for industrial uses 10%
4304009100 - - Sports bags 10%
4304009900 - - Other 10%
4401110000 - - Coniferous 5%
4401120000 - - Non-coniferous 5%
4401210000 - - Coniferous 5%
4401220000 - - Non-coniferous 5%
4401310000 - - Wood pellets 5%
4401320000 - - Wood briquettes 5%
4401390000 - - Other 5%
4401410000 - - Sawdust 5%
4401490000 - - Other 5%
4402100000 - Of bamboo 5%
4402201000 - - Of coconut shell 5%
4402209000 - - Other 5%
4402900000 - Other 5%
4403111000 - - - Baulks, sawlogs and veneer logs 5%