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
5206250000 - - Measuring less than 125 decitex (exceeding 80 metric number) 5%
5206310000 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5%
5206320000 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5%
5206330000 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5%
5206340000 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5%
5206350000 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5%
5206410000 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5%
5206420000 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5%
5206430000 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5%
5206440000 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn ) 5%
5206450000 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5%
5207100000 - Containing 85 % or more by weight of cotton 10%
5207900000 - Other 10%
5208110000 - - Plain weave, weighing not more than 100 g/m2 10%
5208120000 - - Plain weave, weighing more than 100 g/m2 10%
5208130000 - - 3-thread or 4-thread twill, including cross twill 10%
5208190000 - - Other fabrics 10%
5208210000 - - Plain weave, weighing not more than 100 g/m2 10%
5208220000 - - Plain weave, weighing more than 100 g/m2 10%
5208230000 - - 3-thread or 4-thread twill, including cross twill 10%