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 |
|---|---|---|---|---|
| 6403191000 | - - - Fitted with spikes, cleats or the like | 10% | ||
| 6403192000 | - - - Riding boots ; bowling shoes | 10% | ||
| 6403193000 | - - - Footwear for wrestling, weight-lifting or gymnastics | 10% | ||
| 6403199000 | - - - Other | 10% | ||
| 6403200000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 10% | ||
| 6403400000 | - Other footwear, incorporating a protective metal toe-cap | 10% | ||
| 6403510000 | - - Covering the ankle | 10% | ||
| 6403591000 | - - - Bowling shoes | 10% | ||
| 6403599000 | - - - Other | 10% | ||
| 6403911000 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | 10% | ||
| 6403912000 | - - - Riding boots | 10% | ||
| 6403913000 | - - - Other, incorporating a protective non-metal toe-cap | 10% | ||
| 6403919000 | - - - Other | 10% | ||
| 6403991000 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | 10% | ||
| 6403992000 | - - - Bowling shoes | 10% | ||
| 6403993000 | - - - Other, incorporating a protective non-metal toe-cap | 10% | ||
| 6403999000 | - - - Other | 10% | ||
| 6404111000 | - - - Fitted with spikes, cleats or the like | 10% | ||
| 6404112000 | - - - Footwear for wrestling, weight-lifting or gymnastics | 10% | ||
| 6404119000 | - - - Other | 10% |