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
1515600000 - - Microbial fats and oils and their fractions 5%
1515901100 - - - Crude oil 5%
1515901200 - - - Fractions of unrefined oil 5%
1515901900 - - - Other 5%
1515902100 - - - Crude oil 5%
1515902200 - - - Fractions of unrefined oil 5%
1515902900 - - - Other 5%
1515903100 - - - Crude oil 5%
1515903200 - - - Fractions of unrefined oil 5%
1515903900 - - - Other 5%
1515909100 - - - Crude oil 5%
1515909200 - - - Fractions of unrefined oil 5%
1515909900 - - - Other 5%
1516102000 - - Re-esterified 5%
1516109000 - - Other 5%
1516201100 - - - Of soya beans 5%
1516201200 - - - Of maize 5%
1516201400 - - - Of coconuts 0%
1516201700 - - - Of ground-nuts 0%
1516201800 - - - Of linseed 5%