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 |
|---|---|---|---|---|
| 4823905900 | - - - Other | 10% | ||
| 4823906000 | - - Punched jacquard cards | 10% | ||
| 4823907000 | - - Fans and handscreens | 10% | ||
| 4823909100 | - - - Silicone paper | 10% | ||
| 4823909200 | - - - Joss paper | 0% | ||
| 4823909400 | - - - Cellulose wadding and webs of cellulose fibers, coloured or marbled throughout the mass | 10% | ||
| 4823909500 | - - - Floor coverings | 10% | ||
| 4823909600 | - - - Other, cut to shape other than rectangular or square | 10% | ||
| 4823909900 | - - - Other | 10% | ||
| 4901100000 | - In single sheets, whether or not folded | 5% | ||
| 4901910000 | - - Dictionaries and encyclopaedias, and serial instalments thereof | 0% | ||
| 4901991000 | - - - Educational, technical, scientific, historical or cultural books | 0% | ||
| 4901999000 | - - - Other | 0% | ||
| 4902100000 | -  Appearing at least four times a week | 0% | ||
| 4902901000 | - - Educational, technical, scientific, historical or cultural journals and periodicals | 0% | ||
| 4902909000 | - - Other | 0% | ||
| 4903000000 | Children’s picture, drawing or colouring books. | 0% | ||
| 4904000000 | Music, printed or in manuscript, whether or not bound or illustrated. | 5% | ||
| 4905200000 | - In book form | 5% | ||
| 4905900000 | - Other | 5% |