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
7003201000 - - In squares or rectangular shape, whether or not one or more corners have been cut 10%
7003209000 - - Other 10%
7003301000 - - In squares or rectangular shape, whether or not one or more corners have been cut 10%
7003309000 - - Other 10%
7004201000 - - Optical glass, not optically worked 10%
7004202000 - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7004209000 - - Other 10%
7004901000 - - Optical glass, not optically worked 10%
7004902000 - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7004909000 - - Other 10%
7005101000 - - Optical glass, not optically worked 10%
7005109000 - - Other 10%
7005211000 - - - Optical glass, not optically worked 10%
7005212000 - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7005219000 - - - Other 10%
7005291000 - - - Optical glass, not optically worked 10%
7005292000 - - - Other, in squares or rectangular shape, whether or not one or more corners have been cut 10%
7005299000 - - - Other 10%
7005301000 - - In squares or rectangular shape, whether or not one or more corners have been cut 10%
7005309000 - - Other 10%