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
5504100000 - Of viscose rayon 5%
5504900000 - Other 5%
5505100000 - Of synthetic fibres 5%
5505200000 - Of artificial fibres 5%
5506100000 - Of nylon or other polyamides 5%
5506200000 - Of polyesters 5%
5506300000 - Acrylic or modacrylic 5%
5506400000 - Of polypropylene 5%
5506900000 - Other 5%
5507000000 Artificial staple fibres, carded, combed or otherwise processed for spinning. 5%
5508101000 - - Put up for retail sales 10%
5508109000 - - Other 10%
5508201000 - - Put up for retail sales 10%
5508209000 - - Other 10%
5509110000 - - Single yarn 5%
5509120000 - - Multiple (folded) or cabled yarn 5%
5509210000 - - Single yarn 5%
5509220000 - - Multiple (folded) or cabled yarn 5%
5509310000 - - Single yarn 5%
5509320000 - - Multiple (folded) or cabled yarn 5%