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
7114200000 - Of base metal clad with precious metal 5%
7115100000 - Catalysts in the form of wire cloth or grill, of platinum 0%
7115901000 - - Of gold or silver 0%
7115902000 - - Of metal clad with gold or silver 0%
7115909000 - - Other 0%
7116100000 - Of natural or cultured pearls 0%
7116200000 - Of precious or semi-precious stones (natural, synthetic or reconstructed) 0%
7117111000 - - - Parts 10%
7117119000 - - - Other 10%
7117191000 - - - Bangles 10%
7117192000 - - - Other imitation jewellery 10%
7117199000 - - - Parts 10%
7117901000 - - Bangles : 10%
7117902000 - - Other imitation jewellery : 10%
7117909400 - - - Wholly of plastics, glass, wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl, other animal carving material, worked vegetable carving material, worked mineral carving material, or of porcelain or china 10%
7117909900 - - - Other 10%
7118101000 - - Silver coin 10%
7118109000 - - Other 10%
7118901000 - - Gold coin, whether or not legal tender 0%
7118902000 - - Silver coin, being legal tender 10%