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
4405001000 - Wood wool 5%
4405002000 - Wood flour 5%
4406110000 "- - Coniferous " 0%
4406120000 "- - Non-coniferous : " 0%
4406910000 "- - Coniferous " 0%
4406920000 - - Non-coniferous 0%
4407111000 - - - Sawn lengthwise, not further worked 5%
4407119000 - - - Other 5%
4407120000 - - Of fir (Abies spp.) and spruce (Picea spp.) 5%
4407130000 "- - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) " 5%
4407140000 "- - Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) " 5%
4407191000 - - - Sawn lengthwise, not further worked 5%
4407199000 - - - Other 5%
4407211000 - - - Planed, sanded or end-jointed 5%
4407219000 - - - Other 5%
4407221000 - - - Planed, sanded or end-jointed 5%
4407229000 - - - Other : 5%
4407231000 - - - Sawn lengthwise, not further worked 5%
4407232000 - - - Planed, sanded or end jointed 5%
4407239000 - - - Other 5%