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
1517109000 - - Other 0%
1517901000 - - Imitation ghee 5%
1517902000 - - Liquid margarine 5%
1517903000 - - Of a kind used as mould release preparations 10%
1517904300 - - - Shortening 5%
1517904400 - - - Imitation lard 5%
1517905000 - - Other solid mixtures or preparations of vegetable fats or oils or of their fractions 5%
1517906100 - - - In which ground-nut oil predominates 5%
1517906200 - - - In which crude palm oil predominates 0%
1517906300 - - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg 0%
1517906400 - - - In which other palm oil predominates, in packings of a net weight exceeding 25kg 0%
1517906500 - - - In which palm kernel oil predominates 0%
1517906600 - - - In which palm kernel olein predominates 0%
1517906700 - - - In which either soya-bean oil or coconut oil predominates 5%
1517906800 - - - In which illipe nut oil predominates 5%
1517906900 - - - Other 5%
1517908000 - - Of mixtures or preparations of animal fats or oils or of their fractions 5%
1517909000 - - Other 5%
1518001200 - - Animal fats and oils 5%
1518001400 - - Ground-nut, soya-bean, palm or coconut oil 5%