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
4911993000 - - - Educational, technical, scientific, historical or cultural material printed on a set of cards 10%
4911994000 - - - Printed matter which grants the right to access, install, reproduce or otherwise use software (including games), data, internet content (including in-game or in-application content) or services, or telecommunications services (including mobile services) 10%
4911999000 - - - Other 10%
5001000000 Silk-worm cocoons suitable for reeling. 5%
5002000000 Raw silk (not thrown). 5%
5003000000 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). 5%
5004000000 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. 5%
5005000000 Yarn spun from silk waste, not put up for retail sale. 5%
5006000000 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. 10%
5007102000 - - Unbleached or bleached 10%
5007103000 - - Printed by the traditional batik process 10%
5007109000 - - Other 10%
5007202000 - - Unbleached or bleached 10%
5007203000 - - Printed by the traditional batik process 10%
5007209000 - - Other 10%
5007902000 - - Unbleached or bleached 10%
5007903000 - - Printed by the traditional batik process 10%
5007909000 - - Other 10%
5101110000 - - Shorn wool 5%
5101190000 - - Other 5%