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 |
|---|---|---|---|---|
| 2404921000 | - - - Nicotine patch | 10% | NA | |
| 2404929000 | - - - Other | 10% | NA | |
| 2404990000 | - - Other | 10% | NA | |
| 2501001000 | - Table salt | 5% | ||
| 2501002000 | - Unprocessed rock salt | 5% | ||
| 2501005000 | - Sea water | 5% | ||
| 2501009100 | - - With sodium chloride content more than 60 % but less than 97 %, calculated on a dry basis, fortified with iodine | 0% | ||
| 2501009300 | - - With sodium chloride content 97 % or more, calculated on a dry basis | 0% | ||
| 2501009900 | - - Other | 5% | ||
| 2502000000 | Unroasted iron pyrites. | 5% | ||
| 2503000000 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. | 5% | ||
| 2504100000 | - In powder or in flakes | 5% | ||
| 2504900000 | - Other | 5% | ||
| 2505100000 | - Silica sands and quartz sands | 0% | ||
| 2505900000 | - Other | 0% | ||
| 2506100000 | - Quartz | 5% | ||
| 2506200000 | - Quartzite | 5% | ||
| 2507000000 | Kaolin and other kaolinic clays, whether or not calcined. | 5% | ||
| 2508100000 | - Bentonite | 5% | ||
| 2508300000 | - Fire-clay | 5% |