TEAM - Timber Exporters' Association of MalaysiaTEAM - Timber Exporters' Association of Malaysia

by TEAM Executive

With reference to the forthcoming implementation of Sales & Service Tax (SST) by the new Government by 1 September 2018, we have gathered the following information which may help to clarify some of our queries.

1.  The complete information / guidelines are available: https://mysst.customs.gov.my/

2.  The list of proposed exempted goods (Page 141 onwards, 4401..) : https://mysst.customs.gov.my/assets/document/PROPOSED%20GOODS%20EXEMPTED%20FROM%20SALES%20TAX%2016072018%20btm.pdf

4401 – Fuel wood in logs, billets, wood chips or particles, sawdust and wood waste and scrap, whether or not agglomerated in logs, pellets or similar forms.
4402 – Wood charcoal
4403 – Wood in the rough, whether or not stripped of bark of sapwood or roughly square (logs)
4404 – Hoopwood, split poles, piles, pickets and stakes of wood but not sawn lengthwise, roughly trimmed but not turned, bent of otherwise worked.
4405 – Wood wool; wood flour
4406 – Railway sleepers (cross ties) of wood
4407 – Sawn timber or chipped lengthwise, slice or peeled of a thickness exceeding 6mm
4408 – Sheets for veneering, plywood or similar laminated wood of a thickness not exceeding 6mm
4409 – Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped along any of its edges, ends or faces, whether or not planed,
sanded or end jointed.
4412 – Plywood, veneer panels and similar laminated wood
4415 – Packing cases, boxes, pallets or others

HS Code timber Products applicable for SST are as follows:

4410 – Particle board
4411 – Fiberboard
4413 – Densified/compressed wood block
4414 – Wooden frame for painting, photography etc
4416 – Casks, barrels etc
4417 – wood handles
4418 –  Fitted wood structure and other joinery/carpentry products
4419 – bamboo chopsticks, wood kitchen/tableware
4420 – wood statues/ornaments, ornamental boxes, other furniture
4421 – moulding and other articles of woods
9406 – pre fab building and Furniture

3.  FAQ: https://mysst.customs.gov.my/assets/document/FAQ%20(BI)%20Sales%20Tax%202018.pdf

We hope the above compilation of information by our office would be helpful to you.  Should you require further details, please contact:

i.  https://mysst.customs.gov.my/CallCenterHelpDesk

ii.  your respective tax agent

iii.  Professional Tax Consultant – YYC & Co
Ms Ella Soon
Tel: (03) 9078 2868
E-mail:  ellasoon@yyc.my

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