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
7311002400 - - Of a capacity of 30 l or more, but less than 110 l, for Liquified Petroleum Gas (LPG) 5%
7311002500 - - Other, for Liquified Petroleum Gas (LPG) 5%
7311002600 - - Other, of a capacity of less than 30 l 5%
7311002700 - - Other, of a capacity of 30 l or more, but less than 110 l 5%
7311002900 - - Other 5%
7311009100 - - Of a capacity not exceeding 7.3 l 10%
7311009200 - - Of a capacity more than 7.3 l but less than 30 l 10%
7311009400 - - Of a capacity of 30 l or more, but less than 110 l 10%
7311009900 - - Other 10%
7312101000 - - Locked coils, flattened strands and non-rotating wire ropes 10%
7312102000 - - Plated or coated with brass and of a diameter not exceeding 3 mm 10%
7312103000 - - Plated or coated with aluminium 10%
7312109100 - - - Stranded steel wires for prestressing concrete 5%
7312109900 - - - Other 10%
7312900000 - Other 10%
7313000000 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. 10%
7314120000 - - Endless bands for machinery, of stainless steel 10%
7314140000 - - Other woven cloth, of stainless steel 10%
7314191000 - - - Endless bands for machinery other than of stainless steel 10%
7314199000 - - - Other 10%