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
9703900000 - Other 10%
9704000000 Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. 0%
9705100000 - Collections and collectors' pieces of archaeological, ethnographic or historical interest 10%
9705210000 - - Human specimens and parts thereof 10%
9705220000 - - Extinct or endangered species and parts thereof 10%
9705290000 - - Other 10%
9705310000 - - Of an age exceeding 100 years 10%
9705390000 - - Other 10%
9706100000 - Of an age exceeding 250 years 10%
9706900000 - Other 10%
9800000010 - Mail bags 0%
9800000020 - Coffins containing human corpes 0%
9800000030 - Urns containing human ashes 0%
9800000040 - Used personal effects 0%
9800000050 - Used household effects 0%
9800000060 - Trade samples 0%
9800000070 - Ship's spares 0%
9800000080 - Aircraft spares 0%