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
1512192000 - - - Refined 5%
1512199000 - - - Other 5%
1512210000 - - Crude oil, whether or not gossypol has been removed 5%
1512291000 - - - Fractions of unrefined cotton-seed oil 5%
1512299000 - - - Other 5%
1513111000 - - - Virgin coconut oil 5%
1513119000 - - - Other 5%
1513191000 - - - Fractions of unrefined coconut oil 5%
1513199000 - - - Other 5%
1513211000 - - - Palm kernel oil 5%
1513219000 - - - Other 5%
1513291100 - - - - Solid fractions of unrefined palm kernel oil 5%
1513291200 - - - - Solid fractions of unrefined babassu oil 5%
1513291300 - - - - Other, of unrefined palm kernel oil (palm kernel olein) 5%
1513291400 - - - - Other, of unrefined babassu oil 5%
1513299100 - - - - Solid fractions of palm kernel oil 5%
1513299200 - - - - Solid fractions of babassu oil 5%
1513299400 - - - - Palm kernel olein, refined, bleached and deodorised (RBD) 5%
1513299500 - - - - Palm kernel oil, refined, bleached and deodorised (RBD) 5%
1513299600 - - - - Other, palm kernel oil 5%