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
1513299700 - - - - Other, of babassu oil 5%
1514110000 - - Crude oil 5%
1514191000 - - - Fractions of unrefined oil 5%
1514192000 - - - Refined 5%
1514199000 - - - Other 5%
1514910000 - - Crude oil 5%
1514991000 - - - Fractions of unrefined oil 5%
1514999000 - - - Other 5%
1515110000 - - Crude oil 5%
1515190000 - - Other 5%
1515210000 - - Crude oil 5%
1515291100 - - - - Solid fractions 5%
1515291900 - - - - Other 5%
1515299100 - - - - Solid fractions 5%
1515299900 - - - - Other 5%
1515301000 - - Crude oil 5%
1515309000 - - Other 5%
1515501000 - - Crude oil 5%
1515502000 - - Fractions of unrefined oil 5%
1515509000 - - Other 5%