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
1302399000 - - - Other 5%
1401100000 - Bamboos 5%
1401201000 - - Whole 5%
1401202100 - - - Not exceeding 12 mm in diameter 5%
1401202900 - - - Other 5%
1401203000 - - Split-skin 5%
1401209000 - - Other 5%
1401900000 - Other 5%
1404200000 - Cotton linters 5%
1404902000 - - Of a kind used primarily in tanning or dyeing 5%
1404903000 - - Kapok 5%
1404909100 - - - Palm kernel shells 5%
1404909200 - - - Empty fruit bunch of oil palm 5%
1404909900 - - - Other 0%
1501100000 - Lard 5%
1501200000 - Other pig fat 5%
1501900000 - Other 5%
1502100000 - Tallow 5%
1502901000 - - Edible 5%
1502909000 - - Other 5%