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 |
|---|---|---|---|---|
| 9406901900 | - - - Other | 10% | ||
| 9406902000 | - - Other, of plastics or of aluminium | 10% | ||
| 9406903000 | - - Other, of iron or of steel | 10% | ||
| 9406904000 | - - Other, of cement, of concrete, or of artificial stone | 5% | ||
| 9406909000 | - - Other | 10% | ||
| 9503001000 | - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages | 10% | ||
| 9503002100 | - - Dolls, whether or not dressed | 10% | ||
| 9503002200 | - - - Garments and garment accessories; footwear and headgear | 10% | ||
| 9503002900 | - - - Other | 10% | ||
| 9503003000 | - Electric trains, including tracks, signals and other accessories therefor | 10% | ||
| 9503004000 | "- Reduced size (""scale"") models and similar recreational models, working or not " | 10% | ||
| 9503005000 | - Other construction sets and constructional toys, of materials other than plastics | 10% | ||
| 9503006000 | - Stuffed toys representing animals or non-human creatures | 10% | ||
| 9503007000 | - Puzzles of all kinds | 10% | ||
| 9503008000 | - Portable interactive electronic educational devices primarily designed for children | 10% | ||
| 9503009100 | - - Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and talking sets; toy printing sets; toy counting frames (abaci); toy sewing machines; toy typewriters | 10% | ||
| 9503009200 | - - Skipping ropes | 10% | ||
| 9503009300 | - - Marbles | 10% | ||
| 9503009400 | - - Other toys,of rubber | 10% | NIL NIL 0.2% | |
| 9503009900 | - - Other | 10% |