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
6406905900 - - - Other 10%
6406909100 - - - Gaiters, legging and similar articles and parts thereof 10%
6406909900 - - - Other 10%
6501000000 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 10%
6502000000 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 10%
6504000000 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 10%
6505001000 - Headgear of a kind used for religious purposes 10%
6505002000 - Hair-nets 10%
6505009000 - Other 10%
6506101000 - - Helmets for motorcyclists 10%
6506102000 - - Industrial safety helmets and firefighters’ helmets, excluding steel helmets 10%
6506103000 - - Steel helmets 10%
6506104000 - - Water-polo headgear 10%
6506109000 - - Other 10%
6506910000 - - Of rubber or of plastics 10% NIL NIL 0.2%
6506991000 - - - Of furskin 10%
6506999000 - - - Other 10%
6507000000 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. 10%
6601100000 - Garden or similar umbrellas 10%
6601910000 - - Having a telescopic shaft 10%