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
7315909000 - - Other 10%
7316000000 Anchors, grapnels and parts thereof, of iron or steel. 10%
7317001000 - Wire nails 10%
7317002000 - Staples 10%
7317003000 - Dog spikes for rail sleepers; gang nails 10%
7317009000 - Other 10%
7318110000 - - Coach screws 10%
7318121000 - - - Having a shank of an external diameter not exceeding 16 mm 10%
7318129000 - - - Other 10%
7318130000 - - Screw hooks and screw rings 10%
7318141000 - - - Having a shank of an external diameter not exceeding 16 mm 10%
7318149000 - - - Other 10%
7318151000 - - - Having a shank of an external diameter not exceeding 16 mm 10%
7318159000 - - - Other 10%
7318161000 - - - For bolts having a shank of an external diameter not exceeding 16 mm 10%
7318169000 - - - Other 10%
7318191000 - - - Having a shank of an external diameter not exceeding 16 mm 10%
7318199000 - - - Other 10%
7318210000 - - Spring washers and other lock washers 10%
7318220000 - - Other washers 10%