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 |
|---|---|---|---|---|
| 9601101000 | - - Cigar or cigarette cases, tobacco jars; ornamental articles | 10% | ||
| 9601109000 | - - Other | 10% | ||
| 9601901100 | - - - Cigar or cigarette cases, tobacco jars; ornamental articles | 10% | ||
| 9601901200 | - - - Pearl nucleus | 10% | ||
| 9601901900 | - - - Other | 10% | ||
| 9601902100 | - - - Ornamental articles | 10% | ||
| 9601902900 | - - - Other | 10% | ||
| 9601909100 | - - - Cigar or cigarette cases, tobacco jars; ornamental articles | 10% | ||
| 9601909900 | - - - Other | 10% | ||
| 9602001000 | - Gelatin capsules for pharmaceutical products | 10% | ||
| 9602002000 | - Cigar or cigarette cases, tobacco jars; ornamental articles | 10% | ||
| 9602009000 | - Other | 10% | ||
| 9603101000 | - - Brushes | 10% | ||
| 9603102000 | - - Brooms | 5% | ||
| 9603210000 | - - Tooth brushes, including dental-plate brushes | 10% | ||
| 9603290000 | - - Other | 10% | ||
| 9603300000 | - Artists’ brushes, writing brushes and similar brushes for the application of cosmetics | 10% | ||
| 9603400000 | - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers | 10% | ||
| 9603500000 | - Other brushes constituting parts of machines, appliances or vehicles | 10% | ||
| 9603901000 | - - Prepared knots and tufts for broom or brush making | 10% |