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 |
|---|---|---|---|---|
| 2403119000 | - - - Other | 10% | RM15.00 and 5% | |
| 2403191100 | - - - - Ang Hoon | 10% | RM27.00 and 5% | |
| 2403191900 | - - - - Other | 10% | RM27.00 and 5% | |
| 2403192000 | - - - Other manufactured tobacco for the manufacture of cigarettes | 10% | RM15.00 and 5% | |
| 2403199100 | - - - - Ang Hoon | 10% | RM15.00 and 5% | |
| 2403199900 | - - - - Other | 10% | RM15.00 and 5% | |
| 2403911000 | - - - Packed for retail sale | 10% | RM27.00 and 5% | |
| 2403919000 | - - - Other | 10% | NA | |
| 2403991000 | - - - Tobacco extracts and essences | 10% | NA | |
| 2403993000 | - - - Manufactured tobacco substitutes | 10% | NA | |
| 2403994000 | - - - Snuff, whether or not dry | 10% | RM27.00 and 5% | |
| 2403995000 | - - - Chewing and sucking tobacco | 10% | RM27.00 and 5% | |
| 2403999000 | - - - Other | 10% | NA | |
| 2404110000 | - - Containing tobacco or reconstituted tobacco | 10% | RM798.00 per kg of tobacco content | |
| 2404121000 | - - - E-cigarette liquid or gel | 10% | RM0.40 per millilitre | |
| 2404129000 | - - - Other | 10% | RM0.40 per millilitre | |
| 2404191000 | - - - Containing tobacco substitutes | 10% | NA | |
| 2404192000 | - - - Containing nicotine substitutes | 10% | RM0.40 per millilitre | |
| 2404911000 | - - - Nicotine chewing gum | 5% | NA | |
| 2404919000 | - - - Other | 5% | NA |