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
8481401000 - - Of copper or copper alloys, with an internal diameter of 2.5 cm or less 10%
8481403000 - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481409000 - - Other 10%
8481801100 - - - Of copper or copper alloys 10%
8481801200 - - - Of other materials 10%
8481801300 - - - Of copper or copper alloys 10%
8481801400 - - - Of other materials 10%
8481802100 - - - Having inlet or outlet internal diameters not exceeding 2.5 cm 10%
8481802200 - - - Having inlet or outlet internal diameters exceeding 2.5 cm 10%
8481803000 - - Cocks and valves, whether or not fitted with piezo-electric igniters, for gas stoves or ranges 10%
8481804100 - - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481804900 - - - Other 10%
8481805100 - - - Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm 10%
8481805900 - - - Other 10%
8481806100 - - - - Manually operated gate valves with an internal diameter exceeding 5 cm but not exceeding 40 cm 10%
8481806200 - - - - Other 10%
8481806300 - - - Other 10%
8481806400 - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter 10%
8481806500 - - - Other 10%
8481806600 - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter 10%