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 |
|---|---|---|---|---|
| 4801002100 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 5% | ||
| 4801002200 | - - In rolls, other | 5% | ||
| 4801002300 | - - 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% | ||
| 4801002400 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 5% | ||
| 4802100000 | - Hand-made paper and paperboard | 10% | ||
| 4802201000 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 10% | ||
| 4802209000 | - - Other | 10% | ||
| 4802401000 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 10% | ||
| 4802409000 | - - Other | 10% | ||
| 4802541100 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 10% | ||
| 4802541900 | - - - - Other | 10% | ||
| 4802542100 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 10% | ||
| 4802542900 | - - - - Other | 10% | ||
| 4802543000 | - - - Base paper of a kind used to manufacture aluminium coated paper | 10% | ||
| 4802544000 | - - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in unfolded the state | 10% | ||
| 4802545000 | - - - Multi-ply paper and paperboard | 10% | ||
| 4802549000 | - - - Other | 10% | ||
| 4802552100 | - - - - Of a width not exceeding 15 cm | 10% | ||
| 4802552900 | - - - - Other | 10% | ||
| 4802554000 | - - - Base paper of a kind used to manufacture aluminium coated paper | 10% |