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
4411940000 - - Of a density not exceeding 0.5 g/cm3 10%
4412100000 - Of bamboo 5%
4412310000 - - With at least one outer ply of tropical wood 5%
4412330000 - - Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) 5%
4412340000 "- - Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33 " 5%
4412390000 - - Other, with both outer plies of coniferous wood” 5%
4412411000 - - - With at least one outer ply of teak 10%
4412419000 - - - Other 10%
4412420000 - - Other, with at least one outer ply of non-coniferous wood 10%
4412490000 - - Other, with both outer plies of coniferous wood 10%
4412510000 - - With at least one outer ply of tropical wood 10%
4412520000 - - Other, with at least one outer ply of non-coniferous wood 10%
4412590000 - - Other, with both outer plies of coniferous wood 10%
4412911000 - - - With at least one outer ply of teak 10%
4412919000 - - - Other 10%
4412920000 - - Other, with at least one outer ply of non-coniferous wood 10%
4412990000 - - Other, with both outer plies of coniferous wood 10%
4413000000 Densified wood, in blocks, plates, strips or profile shapes. 10%
4414100000 - Of tropical wood 10%
4414900000 - Other 10%