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
2620210000 - - Leaded gasoline sludges and leaded anti-knock compound sludges 5%
2620290000 - - Other 5%
2620300000 - Containing mainly copper 5%
2620400000 - Containing mainly aluminium 5%
2620600000 - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds 5%
2620910000 - - Containing antimony, beryllium, cadmium, chromium or their mixtures 5%
2620991000 - - - Slag and hardhead of tin 5%
2620999000 - - - Other 5%
2621100000 - Ash and residues from the incineration of municipal waste 5%
2621901000 - - Crude potassium salts obtained in the sugar industry from residues of beet molasses 5%
2621909000 - - Other 5%
2701110000 - - Anthracite 5%
2701121000 - - - Coking coal 5%
2701129000 - - - Other 5%
2701190000 - - Other coal 5%
2701200000 - Briquettes, ovoids and similar solid fuels manufactured from coal 5%
2702100000 - Lignite, whether or not pulverised, but not agglomerated 5%
2702200000 - Agglomerated lignite 5%
2703001000 - Peat, whether or not compressed into bales, but not agglomerated 5%
2703002000 - Agglomerated peat 5%