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
9504202000 - - Tables for billiards of all kinds 10%
9504203000 - - Billiard chalks 10%
9504209000 - - Other 10%
9504303000 - - Games of chance that immediately return a monetary award; parts and accessories thereof 10%
9504304000 - - Other pintables or slot machines 10%
9504305000 - - Other, parts of wood, paper or plastics 10%
9504309000 - - Other 10%
9504400000 - Playing cards 10% 10%
9504501000 - - Of a kind used with a television receiver 10%
9504509000 - - Other 10%
9504901000 - - Bowling requisites of all kinds 10%
9504902100 - - - Of wood, or of paper or of plastics 10%
9504902900 - - - Other 10%
9504903200 - - - Tables designed for use with casino games, of wood or of plastics 10%
9504903300 - - - Other tables designed for use with casino games 10%
9504903400 - - - Mahjong tiles, of wood or of paper or of plastics 10% 10%
9504903500 - - - Other Mahjong tiles 10% 5%
9504903600 - - - Other, of wood or of paper or of plastics 10%
9504903900 - - - Other 10%
9504909200 - - - - Of wood or of plastics 10%