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
4408109000 - - Other 10%
4408310000 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau 10%
4408391000 - - - Jelutong wood pencil slats 10%
4408392000 - - - Face veneer sheets 10%
4408399000 - - - Other 10%
4408901000 - - Face veneer sheets 10%
4408909000 - - Other 10%
4409100000 - Coniferous 10%
4409210000 - - Of bamboo 10%
4409220000 - - Of tropical wood 10%
4409290000 - - Other 10%
4410110000 - - Particle board 10%
4410120000 - - Oriented stand board (OSB) 10%
4410190000 - - Other 10%
4410900000 - Other 10%
4411120000 - - Of a thickness not exceeding 5 mm 10%
4411130000 - - Of a thickness exceeding 5 mm but not exceeding 9 mm 10%
4411140000 - - Of a thickness exceeding 9 mm 10%
4411920000 - - Of a density exceeding 0.8 g/cm3 10%
4411930000 - - Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 10%