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
8480500000 - Moulds for glass 5%
8480600000 - Moulds for mineral materials 5%
8480711000 - - - Moulds for footwear soles 5%
8480719000 - - - Other 5%
8480791000 - - - Moulds for footwear soles 5%
8480799000 - - - Other 5%
8481101100 - - - Manually operated sluice or gate valves with inlet or outlet of an internal diameter exceeding 5cm but not exceeding 40 cm 10%
8481101900 - - - Other 10%
8481102100 - - - With an internal diameter of 2.5 cm or less 10%
8481102200 - - - With an internal diameter of over 2.5 cm 10%
8481109100 - - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481109900 - - - Other 10%
8481201100 - - - Of iron or steel 10%
8481201900 - - - Other 10%
8481202000 - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less, or of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481209000 - - Other 10%
8481301000 - - Swing check-valves, of cast iron, with an inlet of internal diameter of 4 cm or more but not exceeding 60 cm 10%
8481302000 - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less 10%
8481304000 - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481309000 - - Other 10%