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 |
|---|---|---|---|---|
| 1301200000 | - Gum Arabic | 5% | ||
| 1301903000 | - - Cannabis resins | 5% | ||
| 1301904000 | - - Lac | 5% | ||
| 1301909000 | - - Other | 5% | ||
| 1302111000 | - - - Pulvis opii | 5% | ||
| 1302119000 | - - - Other | 5% | ||
| 1302120000 | - - Of liquorice | 5% | ||
| 1302130000 | - - Of hops | 5% | ||
| 1302140000 | - - Of ephedra | 5% | ||
| 1302192000 | - - - Extracts and tinctures of cannabis | 5% | ||
| 1302194000 | - - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone | 5% | ||
| 1302195000 | - - - Japan (or Chinese) lacquer (natural lacquer) | 5% | ||
| 1302199000 | - - - Other | 5% | ||
| 1302200000 | - Pectic substances, pectinates and pectates | 5% | ||
| 1302310000 | - - Agar-agar | 0% | ||
| 1302320000 | - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | 5% | ||
| 1302391100 | - - - - Powder, semi-refined | 5% | ||
| 1302391200 | - - - - Powder, refined | 5% | ||
| 1302391300 | - - - - Alkali treated carrageenan chips (ATCC) | 5% | ||
| 1302391900 | - - - - Other | 5% |