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
5202910000 - - Garnetted stock 5%
5202990000 - - Other 5%
5203000000 Cotton, carded or combed. 5%
5204111000 - - - Unbleached 10%
5204119000 - - - Other 10%
5204190000 - - Other 10%
5204200000 - Put up for retail sale 10%
5205110000 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 5%
5205120000 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5%
5205130000 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5%
5205140000 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5%
5205150000 - - Measuring less than 125 decitex (exceeding 80 metric number) 5%
5205210000 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 5%
5205220000 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5%
5205230000 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5%
5205240000 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5%
5205260000 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5%
5205270000 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 5%
5205280000 - - Measuring less than 83.33 decitex (exceeding 120 metric number) 5%
5205310000 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5%