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
4805309000 - - Other 10%
4805400000 - Filter paper and paperboard 10%
4805500000 - Felt paper and paperboard 10%
4805911000 - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % 10%
4805912000 - - - Of a kind used to manufacture joss paper 0%
4805919000 - - - Other 10%
4805921000 - - - Multi-ply paper and paperboard 10%
4805929000 - - - Other 10%
4805931000 - - - Multi-ply paper and paperboard 10%
4805932000 - - - Blotting paper 10%
4805939000 - - - Other 10%
4806100000 - Vegetable parchment 10%
4806200000 - Greaseproof papers 10%
4806300000 - Tracing papers 10%
4806400000 - Glassine and other glazed transparent or translucent papers 10%
4807000000 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface?coated or impregnated, whether or not internally reinforced, in rolls or sheets. 10%
4808100000 - Corrugated paper and paperboard, whether or not perforated 10%
4808400000 - Kraft paper, creped or crinkled, whether or not embossed or perforated 10%
4808902000 - - Creped or crinkled paper 10%
4808903000 - - Embossed paper 10%