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
9305200000 - Of shotguns or rifles of heading 93.03 10%
9305911000 - - - Of leather or of textile material 10%
9305919000 - - - Other 10%
9305991100 - - - - Of leather or of textile material 10%
9305991900 - - - - Other 10%
9305999100 - - - - Of leather or of textile material 10%
9305999900 - - - - Other 10%
9306210000 - - Cartridges 10%
9306290000 - - Other 10%
9306301100 - - - .22 calibre cartridges 10%
9306301900 - - - Other 10%
9306302000 - - Cartridges for riveting or similar tools or for captive-bolt humane killers; parts thereof 10%
9306303000 - - For sporting, hunting or target-shooting guns, rifles and carbines, other than shotguns 10%
9306309100 - - - .22 calibre cartridges 10%
9306309900 - - - Other 10%
9306901000 - - Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof 10%
9306909000 - - Other 10%
9307000000 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. 10%
9401100000 - Seats of a kind used for aircraft 10%
9401201000 - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 10%