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 |
|---|---|---|---|---|
| 6404191000 | - - - Incorporating a protective toe-cap | 10% | ||
| 6404199000 | - - - Other | 10% | ||
| 6404200000 | - Footwear with outer soles of leather or composition leather | 10% | ||
| 6405100000 | - With uppers of leather or composition leather | 10% | ||
| 6405200000 | - With uppers of textile materials | 10% | ||
| 6405900000 | - Other | 10% | ||
| 6406101000 | - - Metal toe-caps | 10% | ||
| 6406109000 | - - Other | 10% | ||
| 6406201000 | - - Of rubber | 10% | ||
| 6406202000 | - - Of plastics | 10% | ||
| 6406901000 | - - Of wood | 10% | ||
| 6406902100 | - - - Of iron or steel | 10% | ||
| 6406902200 | - - - Of copper | 10% | ||
| 6406902300 | - - - Of aluminium | 10% | ||
| 6406902900 | - - - Other | 10% | ||
| 6406904100 | - - - In-soles | 10% | ||
| 6406904200 | - - - Complete soles | 10% | ||
| 6406904900 | - - - Other | 10% | ||
| 6406905100 | - - - In-soles | 10% | ||
| 6406905200 | - - - Complete soles | 10% |