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 |
|---|---|---|---|---|
| 1210200000 | - Hop cones, ground, powdered or in the form of pellets; lupulin | 5% | ||
| 1211201000 | - - Fresh or dried | 5% | ||
| 1211209000 | - - Other | 5% | ||
| 1211300000 | - Coca leaf | 10% | ||
| 1211400000 | - Poppy straw | 10% | ||
| 1211500000 | - Ephedra | 5% | ||
| 1211600000 | - Bark of African cherry (Prunus africana) | 5% | ||
| 1211901100 | - - - Cannabis, in cut, crushed or powdered form | 5% | ||
| 1211901200 | - - - Cannabis, in other forms | 5% | ||
| 1211901300 | - - - Rauwolfia serpentina roots | 5% | ||
| 1211901500 | - - - Liquorice roots | 5% | ||
| 1211901700 | - - - Other, fresh or dried, in cut, crushed or powdered form | 5% | ||
| 1211901800 | - - - Other, in cut, crushed or powdered form | 5% | ||
| 1211901900 | - - - Other | 5% | ||
| 1211909100 | - - - Pyrethrum, in cut, crushed or powdered form | 5% | ||
| 1211909200 | - - - Pyrethrum, in other forms | 5% | ||
| 1211909400 | - - - Sandalwood chips | 5% | ||
| 1211909500 | - - - Agarwood (Gaharu) chips | 5% | ||
| 1211909700 | - - - Bark of persea (Persea kurzii Kosterm) | 5% | ||
| 1211909800 | - - - Other, in cut, crushed or powdered form | 5% |