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
9401999100 - - - - Of plastics 10%
9401999900 - - - - Other 10%
9402101000 - - Dentists' chairs and parts thereof 0%
9402103000 - - Barbers’ or similar chairs and parts thereof 0%
9402901100 - - - Commodes 0%
9402901200 - - - Operating tables, electrically operated 0%
9402901300 - - - Operating tables, not electrically operated 0%
9402901400 - - - Examination tables 0%
9402901500 - - - Hospital beds 0%
9402901900 - - - Other 0%
9402909000 - - Other 10%
9403100000 - Metal furniture of a kind used in offices 10%
9403201000 - - Fume cupboards 10%
9403209000 - - Other 10%
9403300000 - Wooden furniture of a kind used in offices 10%
9403400000 - Wooden furniture of a kind used in the kitchen 10%
9403500000 - Wooden furniture of a kind used in the bedroom 10%
9403601000 - - Fume cupboards 10%
9403609000 - - Other 10%
9403701000 - - Baby walkers 10%