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
4804421000 - - - Paper and paperboard of a kind used for making food packaging 10%
4804429000 - - - Other 10%
4804491000 - - - Paper and paperboard of a kind used for making food packaging 10%
4804499000 - - - Other 10%
4804511000 - - - Electrical grade insulating kraft paper 10%
4804512000 - - - Pressboard weighing 600 g/m2 or more 10%
4804513000 - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape 10%
4804519000 - - - Other 10%
4804521000 - - - Paper and paperboard of a kind used for making food packaging 10%
4804529000 - - - Other 10%
4804591000 - - - Paper and paperboard of a kind used for making food packaging 10%
4804599000 - - - Other 10%
4805110000 - - Semi-chemical fluting paper 10%
4805120000 - - Straw fluting paper 10%
4805191000 - - - Weighing more than 150 g/m2 but less than 225 g/m2 10%
4805199000 - - - Other 10%
4805240000 - - Weighing 150 g/m2 or less 10%
4805251000 - - - Weighing less than 225 g/m2 10%
4805259000 - - - Other 10%
4805301000 - - Coloured paper of a kind used for wrapping wooden match boxes 10%