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 |
|---|---|---|---|---|
| 4704110000 | - - Coniferous | 5% | ||
| 4704190000 | - - Non-coniferous | 5% | ||
| 4704210000 | - - Coniferous | 5% | ||
| 4704290000 | - - Non-coniferous | 5% | ||
| 4705000000 | Wood pulp obtained by a combination of mechanical and chemical pulping processes. | 5% | ||
| 4706100000 | - Cotton linters pulp | 5% | ||
| 4706200000 | - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | 5% | ||
| 4706300000 | - Other, of bamboo | 5% | ||
| 4706910000 | - - Mechanical | 5% | ||
| 4706920000 | - - Chemical | 5% | ||
| 4706931000 | - - - Abaca pulp | 5% | ||
| 4706939000 | - - - Other | 5% | ||
| 4707100000 | - Unbleached kraft paper or paperboard or corrugated paper or paperboard | 5% | ||
| 4707200000 | - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | 5% | ||
| 4707300000 | - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 5% | ||
| 4707900000 | - Other, including unsorted waste and scrap | 5% | ||
| 4801001100 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 5% | ||
| 4801001200 | - - In rolls, other | 5% | ||
| 4801001300 | - - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state | 5% | ||
| 4801001400 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 5% |