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 |
|---|---|---|---|---|
| 4817300000 | - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 10% | ||
| 4818100000 | - Toilet paper | 10% | ||
| 4818200000 | - Handkerchiefs, cleansing or facial tissues and towels | 10% | ||
| 4818301000 | - - Tablecloths | 10% | ||
| 4818302000 | - - Serviettes | 10% | ||
| 4818500000 | - Articles of apparel and clothing accessories | 10% | ||
| 4818900000 | - Other | 10% | ||
| 4819100000 | - Cartons, boxes and cases, of corrugated paper or paperboard | 10% | ||
| 4819200000 | - Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 10% | ||
| 4819300000 | - Sacks and bags, having a base of a width of 40 cm or more | 10% | ||
| 4819400000 | - Other sacks and bags, including cones | 10% | ||
| 4819500000 | - Other packing containers, including record sleeves | 10% | ||
| 4819600000 | - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 10% | ||
| 4820100000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 0% | ||
| 4820200000 | - Exercise books | 0% | ||
| 4820300000 | - Binders (other than book covers), folders and file covers | 5% | ||
| 4820400000 | - Manifold business forms and interleaved carbon sets | 5% | ||
| 4820500000 | - Albums for samples or for collections | 5% | ||
| 4820900000 | - Other | 5% | ||
| 4821101000 | - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 10% |