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
4811599900 - - - - Other 10%
4811602000 - - 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%
4811609100 - - - Floor coverings 10%
4811609900 - - - Other 10%
4811904100 - - - Floor coverings 10%
4811904200 - - - Marbled paper 10%
4811904900 - - - Other 10%
4811909100 - - - Floor coverings 10%
4811909200 - - - Marbled paper 10%
4811909300 - - - Other, cellulose wadding and webs of cellulose fibres 10%
4811909900 - - - Other 10%
4812000000 Filter blocks, slabs and plates, of paper pulp. 10%
4813100000 - In the form of booklets or tubes 10%
4813201000 - - Cigarette tipping paper 10%
4813202100 - - - Tobacco wrapping paper 10%
4813202200 - - - Plug wrap paper having a porosity of more than 12 cm³ (min¯¹.cm¯²) in CORESTA Air Permeability unit 10%
4813202300 - - - Other plug wrap paper 10%
4813202900 - - - Other 10%
4813203100 - - - Tobacco wrapping paper 10%
4813203200 - - - Plug wrap paper 10%