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
0511999000 - - - Other 5%
0601100000 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 5%
0601201000 - - Chicory plants 5%
0601202000 - - Chicory roots 5%
0601209000 - - Other 5%
0602101000 - - Of orchids 5%
0602102000 - - Of rubber trees 5%
0602109000 - - Other 5%
0602200000 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 5%
0602300000 - Rhododendrons and azaleas, grafted or not 5%
0602400000 - Roses, grafted or not 5%
0602901000 - - Rooted orchid cuttings and slips 5%
0602902000 - - Orchid seedlings 5%
0602904000 - - Budded stumps of the genus Hevea 5%
0602905000 - - Seedlings of the genus Hevea 5%
0602906000 - - Budwood of the genus Hevea 5%
0602909000 - - Other 5%
0603110000 - - Roses 5%
0603120000 - - Carnations 5%
0603130000 - - Orchids 5%