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 |
|---|---|---|---|---|
| 9403702000 | - - Fume cupboards | 10% | ||
| 9403709000 | - - Other | 10% | ||
| 9403820000 | - - Of bamboo | 10% | ||
| 9403830000 | - - Of rattan | 10% | ||
| 9403891000 | - - - Fume cupboards | 10% | ||
| 9403899000 | - - - Other | 10% | ||
| 9403910000 | - - Of wood | 10% | ||
| 9403991000 | - - - Of subheading 9403.70.10 | 10% | ||
| 9403999000 | - - - Other | 10% | ||
| 9404100000 | - Mattress supports | 10% | NIL NIL 0.2% | |
| 9404211000 | - - - Of cellular rubber, whether or not covered | 10% | NIL NIL 0.2% | |
| 9404212000 | - - - Of cellular plastics, whether or not covered | 10% | ||
| 9404291000 | - - - Spring mattresses | 10% | ||
| 9404292000 | - - - Other, hyperthermia/hypothermia type | 10% | ||
| 9404299000 | - - - Other | 10% | ||
| 9404300000 | - Sleeping bags | 10% | ||
| 9404400000 | - Quilts, bedspreads, eiderdowns and duvets (comforters) | 10% | NIL NIL 0.2% | |
| 9404900000 | - Other | 10% | NIL NIL 0.2% | |
| 9405111000 | - - - Luminaires for operating rooms | 10% | ||
| 9405119100 | - - - - Spotlights | 10% |