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
8112590000 - - Other 10%
8112610000 - - Waste and scrap 10%
8112691000 - - - Unwrought; powders 10%
8112699000 - - - Other 10%
8112920000 - - Unwrought; waste and scrap; powders 10%
8112990000 - - Other 10%
8113000000 Cermets and articles thereof, including waste and scrap. 10%
8201100000 - Spades and shovels 10%
8201301000 - - Hoes and rakes 10%
8201309000 - - Other 10%
8201400000 - Axes, bill hooks and similar hewing tools 10%
8201500000 - Secateurs and similar one-handed pruners and shears (including poultry shears) 10%
8201600000 - Hedge shears, two-handed pruning shears and similar two-handed shears 10%
8201900000 - Other hand tools of a kind used in agriculture, horticulture or forestry 10%
8202100000 - Hand saws 10%
8202200000 - Band saw blades 10%
8202310000 - - With working part of steel 10%
8202390000 - - Other, including parts 10%
8202400000 - Chain saw blades 10%
8202910000 - - Straight saw blades, for working metal 10%