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
9612101000 - - Of textile fabric 10%
9612109000 - - Other 10%
9612200000 - Ink-pads 10%
9613101000 - - Of plastics 10%
9613109000 - - Other 10%
9613201000 - - Of plastics 10%
9613209000 - - Other 10%
9613801000 - - Piezo-electric lighters for stoves and ranges 10%
9613802000 - - Cigarette lighters or table lighters of plastics 10%
9613803000 - - Cigarette lighters or table lighters, other than of plastics 10%
9613809000 - - Other 10%
9613901000 - - Refillable cartridges or other receptacles, which constitute parts of mechanical lighters, containing liquid fuel or liquefied gases 10%
9613909000 - - Other 10%
9614001000 - Roughly shaped blocks of wood or root for the manufacture of pipes 10%
9614009010 - - Smoking pipes (including pipe bowls) 10% 10%
9614009090 - - Other 10%
9615112000 - - - Of hard rubber 10%
9615113000 - - - Of plastics 10%
9615190000 - - Other 10%
9615901100 - - - Of aluminium 10%