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
1503001000 - Lard stearin or oleostearin 5%
1503009000 - Other 5%
1504102000 - - Solid fractions 5%
1504109000 - - Other 5%
1504201000 - - Solid fractions 5%
1504209000 - - Other 5%
1504300000 - Fats and oils and their fractions, of marine mammals 5%
1505001000 - Lanolin 5%
1505009000 - Other 5%
1506000000 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. 5%
1507100000 - Crude oil, whether or not degummed 5%
1507901000 - - Fractions of unrefined soya-bean oil 5%
1507902000 - - Refined, bleached and deodorised (RBD) soya-bean oil 5%
1507909000 - - Other 5%
1508100000 - Crude oil 5%
1508900000 - Other 5%
1509201000 - - In packings of net weight not exceeding 30 kg 5%
1509209000 - - Other 5%
1509300000 - Virgin olive oil 5%
1509400000 - Other virgin olive oils 5%