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
8211929900 - - - - Other 10%
8211932100 - - - - With handle of base metal 10%
8211932900 - - - - Other 10%
8211933000 - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length 10%
8211939000 - - - Other 10%
8211941000 - - - For knives of a kind used for agriculture, horticulture or forestry 10%
8211949000 - - - Other 10%
8211950000 - - Handles of base metal 10%
8212100000 - Razors 10%
8212201000 - - Double-edged razor blades 10%
8212209000 - - Other 10%
8212900000 - Other parts 10%
8213000000 Scissors, tailors’ shears and similar shears, and blades therefor. 10%
8214100000 - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 10%
8214200000 - Manicure or pedicure sets and instruments (including nail files) 10%
8214900000 - Other 10%
8215100000 - Sets of assorted articles containing at least one article plated with precious metal 10%
8215200000 - Other sets of assorted articles 10%
8215910000 - - Plated with precious metal 10%
8215990000 - - Other 10%