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
9504909300 - - - - Other 10%
9504909500 - - - - Of wood, of paper or of plastics 10%
9504909900 - - - - Other 10%
9505100000 - Articles for Christmas festivities 10%
9505900000 - Other 10%
9506110000 - - Skis 10%
9506120000 - - Ski-fastenings (ski-bindings) 10%
9506190000 - - Other 10%
9506210000 - - Sailboards 10%
9506290000 - - Other 10%
9506310000 - - Clubs, complete 10%
9506320000 - - Balls 10% NIL NIL 0.2%
9506390000 - - Other 10%
9506401000 - - Tables 0%
9506409000 - - Other 0%
9506510000 - - Lawn-tennis rackets, whether or not strung 0%
9506590000 - - Other 0%
9506610000 - - Lawn-tennis balls 0% NIL NIL 0.2%
9506620000 - - Inflatable 0% NIL NIL 0.2%
9506690000 - - Other 0% NIL NIL 0.2%