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
4813203900 - - - Other 10%
4813901100 - - - Tobacco wrapping paper 10%
4813901200 - - - Cigarette tipping paper 10%
4813901900 - - - Other 10%
4813909100 - - - Tobacco wrapping paper 10%
4813909900 - - - Other 10%
4814201000 - - Of a width not exceeding 60cm 10%
4814209100 - - - Photo murals 10%
4814209900 - - - Other 10%
4814900000 - Other 10%
4816201000 - - In rolls of a width exceeding 15 cm but not exceeding 36 cm 10%
4816209000 - - Other 10%
4816901000 - - Carbon paper 10%
4816902000 - - Other copying paper 10%
4816903000 - - Offset plates 10%
4816904000 - - Heat transfer paper 10%
4816905000 - - Other, in rolls of a width exceeding 15cm but not exceeding 36cm 10%
4816909000 - - Other 10%
4817100000 - Envelopes 10%
4817200000 - Letter cards, plain postcards and correspondence cards 10%