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
6914100000 - Of porcelain or china 10%
6914900000 - Other 10%
7001000000 Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 85.49; glass in the mass. 5%
7002100000 - Balls 10%
7002200000 - Rods 10%
7002311000 - - - Of a kind used to manufacture vacuum tubes 10%
7002319000 - - - Other 10%
7002321000 - - - Of a kind used to manufacture vacuum tubes 10%
7002323000 - - - Borosilicate glass tubes of a kind used to manufacture phial/ampoules 10%
7002324000 - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm 10%
7002329000 - - - Other 10%
7002391000 - - - Of a kind used to manufacture vacuum tubes 10%
7002392000 - - - Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but not more than 22 mm 10%
7002399000 - - - Other 10%
7003121000 - - - Optical glass, not optically worked 10%
7003122000 - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7003129000 - - - Other 10%
7003191000 - - - Optical glass, not optically worked 10%
7003192000 - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7003199000 - - - Other 10%