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
4415100000 - Cases, boxes, crates, drums and similar packings; cable-drums 10%
4415200000 - Pallets, box pallets and other load boards; pallet collars 10%
4416001000 - Staves 10%
4416009000 - Other 10%
4417001000 - Boot or shoe lasts 10%
4417009000 - Other 10%
4418110000 - - Of tropical wood 5%
4418190000 - - Other 5%
4418210000 - - Of tropical wood 5%
4418290000 - - Other 5%
4418300000 - Posts and beams other than products of subheadings 4418.81 to 4418.89 5%
4418400000 - Shuttering for concrete constructional work 5%
4418500000 - Shingles and shakes 5%
4418731000 - - - For mosaic floors 5%
4418732000 - - - Other, of multilayer of bamboo 5%
4418739000 - - - Other 5%
4418740000 - - Other, for mosaic floors 5%
4418750000 - - Other, multilayer 5%
4418790000 - - Other 5%
4418811000 - - - In block shape 5%