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
6310109000 - - Other 10%
6310901000 - - Used or new rags 10%
6310909000 - - Other 10%
6401100000 - Footwear incorporating a protective metal toe-cap 10%
6401921000 - - - Incorporating a protective non-metal toe-cap 10%
6401929000 - - - Other 10%
6401991000 - - - Covering the knee 10%
6401999000 - - - Other 10%
6402120000 - - Ski-boots, cross-country ski footwear and snowboard boots 10%
6402191000 - - - Wrestling footwear 10%
6402199000 - - - Other 10%
6402200000 - Footwear with upper straps or thongs assembled to the sole by means of plugs 10%
6402911000 - - - Diving boots 10%
6402919100 - - - - Incorporating a protective metal toe-cap 10%
6402919200 - - - - Incorporating a protective non-metal toe-cap 10%
6402919900 - - - - Other 10%
6402991000 - - - Incorporating a protective metal toe-cap 10%
6402992000 - - - Incorporating a protective non-metal toe-cap 10%
6402999000 - - - Other 10%
6403120000 - - Ski-boots, cross-country ski footwear and snowboard boots 10%