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
7020009000 - Other 10%
7101100000 - Natural pearls 0%
7101210000 - - Unworked 0%
7101220000 - - Worked 0%
7102100000 - Unsorted 0%
7102210000 - - Unworked or simply sawn, cleaved or bruted 0%
7102290000 - - Other 0%
7102310000 - - Unworked or simply sawn, cleaved or bruted 0%
7102390000 - - Other 0%
7103101000 - - Rubies 0%
7103102000 - - Jade (nephrite and jadeite) 0%
7103109000 - - Other 0%
7103911000 - - - Rubies 0%
7103919000 - - - Other 0%
7103990000 - - Other 0%
7104101000 - - Unworked 10%
7104102000 - - Worked 10%
7104210000 - - Diamonds 10%
7104290000 - - Other 10%
7104910000 - - Diamonds 10%