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
7323939000 - - - Other 10%
7323940000 - - Of iron (other than cast iron) or steel, enamelled 10%
7323991000 - - - Kitchenware 10%
7323992000 - - - Ashtrays 10%
7323999000 - - - Other 10%
7324101000 - - Kitchen sinks 10%
7324109000 - - Other 10%
7324211000 - - - Bathtubs having rectangular or oblong interior shape 10%
7324219000 - - - Other 10%
7324291000 - - - Bathtubs having rectangular or oblong interior shape 10%
7324299000 - - - Other 10%
7324901000 - - Flushing water closets or urinals (fixed type) 10%
7324909100 - - - Parts of kitchen sinks or bathtubs 10%
7324909300 - - - Parts of flushing water closets or urinals (fixed type) 10%
7324909900 - - - Other 10%/0%
7325102000 - - Manhole covers, gratings and frames therefor 10%
7325103000 - - Spouts and cups for latex collection 10%
7325109000 - - Other 10%
7325910000 - - Grinding balls and similar articles for mills 10%
7325992000 - - - Manhole covers, gratings and frames therefor 10%