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 |
|---|---|---|---|---|
| 2704001000 | - Coke and semi-coke of coal | 5% | ||
| 2704002000 | - Coke and semi-coke of lignite or of peat | 5% | ||
| 2704003000 | - Retort carbon | 5% | ||
| 2705000000 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. | 5% | ||
| 2706000000 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. | 5% | ||
| 2707100000 | - Benzol (benzene) | RM0.30 per litre | ||
| 2707200000 | - Toluol (toluene) | 5% | ||
| 2707300000 | - Xylol (xylenes) | 5% | ||
| 2707400000 | - Naphthalene | 5% | ||
| 2707500000 | - Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) | 5% | ||
| 2707910000 | - - Creosote oils | 5% | ||
| 2707991000 | - - - Carbon black feedstock | 5% | ||
| 2707999000 | - - - Other | 5% | ||
| 2708100000 | - Pitch | 5% | ||
| 2708200000 | - Pitch coke | 5% | ||
| 2709001000 | - Crude petroleum oils | 0% | ||
| 2709002000 | - Condensates | 0% | ||
| 2709009000 | - Other | 0% | ||
| 2710121100 | - - - - Of RON 97 and above | RM0.60 per litre | ||
| 2710121200 | - - - - Of RON 90 and above but below RON 97 | RM0.60 per litre |