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
7302300000 - Switch-blades, crossing frogs, point rods and other crossing pieces 5%
7302400000 - Fish-plates and sole plates 5%
7302901000 - - Sleepers (cross-ties) 0%
7302909000 - - Other 5%
7303001100 - - Hubless tubes and pipes 0%
7303001900 - - Other 0%
7303009100 - - With an external diameter not exceeding 100 mm 0%
7303009900 - - Other 0%
7304110000 - - Of stainless steel 0%
7304190000 - - Other 0%
7304221000 - - - With a yield strength less than 80,000 psi, without threaded end 0%
7304229000 - - - Other 5%
7304231000 - - - With a yield strength less than 80,000 psi, without threaded end 0%
7304239000 - - - Other 5%
7304241000 - - - Casing and tubing with a yield strength less than 80,000 psi, without threaded end 0%
7304242000 - - - Casing and tubing with a yield strength less than 80,000 psi, with threaded end 5%
7304243000 - - - Casing and tubing with a yield strength 80,000 psi or more, whether or not with threaded end 5%
7304291000 - - - Casing and tubing with a yield strength less than 80,000 psi, without threaded end 0%
7304292000 - - - Casing and tubing with a yield strength less than 80,000 psi, with threaded end 5%
7304293000 - - - Casing and tubing with a yield strength 80,000 psi or more, whether or not with threaded end 5%