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 |
|---|---|---|---|---|
| 9401209000 | - - Other | 10% | ||
| 9401310000 | - - Of wood | 10% | ||
| 9401390000 | - - Other | 10% | ||
| 9401410000 | - - Of wood | 10% | ||
| 9401490000 | - - Other | 10% | ||
| 9401520000 | - - Of bamboo | 10% | ||
| 9401530000 | - - Of rattan | 10% | ||
| 9401590000 | - - Other | 10% | ||
| 9401610000 | - - Upholstered | 10% | ||
| 9401691000 | - - - With backrest and/or the seat made of rattan | 10% | ||
| 9401699000 | - - - Other | 10% | ||
| 9401710000 | - - Upholstered | 10% | ||
| 9401791000 | - - - With backrest and/or the seat made of rattan | 10% | ||
| 9401799000 | - - - Other | 10% | ||
| 9401800000 | - Other seats | 10%/5% | ||
| 9401910000 | - - Of wood | 10% | ||
| 9401991000 | - - - Of seats of subheading 9401.10.00 | 10% | ||
| 9401992100 | - - - - Headrest stiffeners and armrests for seats of subheading 9401.20.10 | 10% | ||
| 9401992900 | - - - - Other | 10% | ||
| 9401993000 | - - - Of seats of subheading 9401.31.00 and 9401.39.00 | 10% |