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
1509901100 - - - In packings of a net weight not exceeding 30 kg 5%
1509901900 - - - Other 5%
1509909100 - - - In packings of a net weight not exceeding 30 kg 5%
1509909900 - - - Other 5%
1510100000 - Crude olive pomace oil 5%
1510901000 - - Crude oil 5%
1510902000 - - Fractions of unrefined oil 5%
1510909000 - Other 5%
1511100000 - Crude oil 0%
1511902000 - - Refined oil 0%
1511903100 - - - - With iodine value 30 or more, but less than 40 0%
1511903200 - - - - Other 0%
1511903600 - - - - In packing of a net weight not exceeding 25 kg 0%
1511903700 - - - - Other, with iodine value 55 or more, but less than 60 0%
1511903900 - - - - Other 0%
1511904100 - - - Solid fractions 0%
1511904200 - - - Other, with packing of a net weight not exceeding 25 kg 0%
1511904900 - - - Other 0%
1512110000 - - Crude oil 5%
1512191000 - - - Fractions of unrefined sunflower-seed oil or safflower oil 5%