Every building material that crosses Malaysia’s border carries an HS code that determines two costs most procurement teams underestimate: the MFN import duty collected by Royal Malaysian Customs Department (RMCD) under Perintah Duti Kastam 2025 (PDK 2025), and the Sales Tax charged under the Sales Tax Act 2018. This guide is the only publicly indexed resource that maps these rates directly to named products in the Malaysian construction supply chain. Use it as a lookup anchor — then confirm your specific shipment with a licensed customs agent before lodging an entry.
What PDK 2025 Is and Why It Matters
The Perintah Duti Kastam (PDK) is Malaysia’s legally binding customs tariff order, updated annually. PDK 2025 took effect on 1 January 2025. It specifies, for every 10-digit HS code, the MFN (Most Favoured Nation) rate — the default rate applied to imports from all WTO member countries absent a preferential trade agreement.
Two separate charges apply at import:
- Import Duty (MFN %) — collected by RMCD at the point of entry. Rate varies by product and is zero-rated for many basic construction inputs.
- Sales Tax — levied at 5% or 10% on goods manufactured in or imported into Malaysia. Basic building materials are commonly 0%-rated (exempt), while processed or finished products attract 5% or 10%.
Neither charge is automatically passed through in the same way in every supply chain. An importer who buys on DDP (Delivered Duty Paid) terms has already absorbed both. An EXW or FOB buyer will pay them at the Malaysian port of entry.
ATIGA, CPTPP, and FTA Preferential Rates
Malaysia participates in ASEAN Trade in Goods Agreement (ATIGA), the CPTPP, and bilateral FTAs with Japan, Australia, India, and others. Under ATIGA, most building material tariffs from ASEAN origins are 0% — regardless of the PDK 2025 MFN rate shown in this article. CPTPP offers similar reductions for imports from Japan, Australia, Canada, and other signatories.
The rates in this article are MFN rates only. If your supplier is in Singapore, China (ACFTA), or another country with a preferential rate with Malaysia, your actual duty may be lower. Always check the applicable FTA tariff schedule and ensure your goods carry the correct Certificate of Origin before assuming a preferential rate applies.
Worked HS-Code Table — Key Building Materials
The table below is drawn from the ttkbm product index, cross-referenced against PDK 2025 via the RMCD ezHASiL tariff portal. All rates reflect the MFN general rate for the 10-digit HS codes listed.
| Product | HS Code (10-digit) | PDK 2025 MFN Import Duty | Sales Tax | Category Page |
|---|---|---|---|---|
| Ordinary Portland Cement (OPC) 50 kg | 2523299000 | 50% | 0% | Structural Materials |
| Portland Pozzolana / Blended Cement | 2523900000 | 25% | 0% | Structural Materials |
| River Sand (Silica / Fine Aggregate) | 2505100000 | 0% | 0% | Structural Materials |
| Y-Bar Deformed Rebar (Y10–Y32) | 7214203100 | 5% | 0% | Structural Materials |
| Ceramic Floor Tile 300 × 300 mm (Glazed) | 6907212300 | 60% | 10% | Masonry & Finishes |
| Porcelain Homogeneous Floor Tile 600 × 600 mm | 6907212100 | 50% | 10% | Masonry & Finishes |
| uPVC Pressure Pipe Class E (MS 628) | 3917210000 | 20% | 5% | Plumbing & Water |
| Marine Plywood BS 1088 (Tropical Hardwood) | 4412310000 | 35% | 5% | Timber & Boards |
| Meranti Sawn Timber (Shorea spp.) | 4407251200 | 0% | 5% | Timber & Boards |
| Metal Roof Deck Sheet — PPGI Trapezoidal | 7210701200 | 15% | 0% | Roofing & Facade |
Source: ttkbm product index, PDK 2025 (hs_source: PDK 2025, hs_confidence: high). All rates are MFN/general. SST rates current as of July 2025 — see SST section below. Confirm all rates with a licensed customs agent before lodging an import declaration.
How to Read the Table
Cement: High Duty, Zero SST
OPC (HS 2523299000) carries a 50% MFN import duty — among the highest of any basic building material. This is a deliberate protective tariff in favour of domestic manufacturers YTL Cement, Hume Cement, and Lafarge Malaysia (now Holcim). In practice, virtually all OPC and PPC used in Malaysia is domestically produced, so importers rarely pay this duty. Blended/pozzolana cement (HS 2523900000) is slightly lower at 25%.
Both cement types carry 0% Sales Tax — classified as basic building materials exempt from SST.
For product-level detail on OPC vs PPC selection, see our cement comparison guide.
Tiles: The Highest-Taxed Category in the Table
Imported ceramic tiles face 60% MFN import duty plus 10% Sales Tax — the highest combined burden in this table. Glazed ceramic floor tiles (HS 6907212300) at 60% duty reflect Malaysia’s strong domestic tile manufacturing base (Guocera, Niro Ceramic, Shinning Ceramics), which is protected accordingly. Porcelain homogeneous tiles (HS 6907212100) carry a slightly lower 50% duty but the same 10% SST.
This means a container of glazed ceramic tiles from China, Italy, or Spain that clears customs at, say, RM 10/m² CIF value will incur RM 6.00/m² in import duty plus RM 1.60/m² in SST before clearing customs — nearly 76% on top of the CIF price.
If your tile is sourced from ASEAN (e.g. Thailand, Vietnam, Indonesia), ATIGA rates may apply and reduce the duty materially. Check the Certificate of Origin requirement.
Browse the full tile range in our Masonry & Finishes directory.
Steel Rebar: Low Duty, Zero SST
High-yield Y-bars (HS 7214203100) carry a modest 5% MFN import duty with 0% Sales Tax. Malaysia has both upstream (Perwaja, Southern Steel, Ann Joo) and downstream steel producers, but lower rebar tariffs reflect the need to keep structural steel competitive for the construction sector. Mild steel R-bars (HS 7214101100) carry the same 5% duty and 0% SST.
The low duty on rebar makes imported rebar competitive when domestic prices spike, which is why rebar prices in Malaysia are more sensitive to global steel benchmarks than cement prices. See our 2026 rebar pricing guide for current market data.
uPVC Pipes: Moderate Duty, 5% SST
uPVC pressure pipes (Class E, HS 3917210000) attract 20% MFN import duty and 5% Sales Tax. SST applies here because uPVC pipes are a processed plastic product — not a basic bulk material. Class D pipes (HS 3917290000) carry similar treatment. The 20% duty supports domestic pipe manufacturers such as Unitrade Industries, Superlon, and DPI Pipes.
For all plumbing and water supply product data, visit Plumbing & Water.
Plywood and Timber: Split Treatment
Malaysia is a major exporter of tropical timber, so meranti sawn timber (HS 4407251200) carries 0% import duty — imported meranti is not a threat to domestic producers, who are instead focused on export markets. However, since July 2025, sawn timber is subject to 5% SST, following removal of the earlier SST exemption.
Processed plywood faces higher duties: marine plywood with tropical hardwood veneers (HS 4412310000) carries 35% import duty plus 5% SST. This protects Malaysia’s downstream plywood manufacturing sector (Samling, Ta Ann, WTK Group).
Browse the full timber and board product range at Timber & Boards.
Metal Roofing: Moderate Protection
PPGI metal roof deck sheets (HS 7210701200) carry 15% import duty with 0% SST. The duty supports Malaysian steel coaters and roll-formers such as Ajiya Berhad, Thung Hing, and NS BlueScope Lysaght Malaysia. Zero SST reflects classification of the finished sheet as a primary building component rather than a consumer good.
SST: What Changed in July 2025
The Sales Tax (Rate of Sales Tax) Order 2025, effective 1 July 2025, revised SST treatment for several building material categories:
- Ceramic and porcelain tiles moved from previously exempt to 10% SST for domestically manufactured and imported tiles. This was a significant change for the tile supply chain.
- Sawn timber had its SST exemption removed, moving to 5% SST from July 2025.
- Processed wood panel products (plywood, MDF, particleboard) remain at 5% SST.
- Cement, sand, and rebar remain at 0% SST as basic building materials.
If you are comparing quotations received before and after July 2025, be aware that tile and timber pricing in post-July quotes should reflect the new SST treatment.
How to Verify an HS Code Before You Import
The authoritative source is RMCD’s ezHASiL tariff portal (ezhs.customs.gov.my). The correct workflow:
- Search by product description or HS code heading to identify candidate 10-digit codes.
- Check the MFN duty rate and SST treatment for each candidate code.
- If the product could fall under more than one heading (e.g. processed vs unprocessed, glazed vs unglazed), request a Tariff Classification Ruling from RMCD before the first shipment. A ruling is binding on RMCD for the described product.
- Confirm whether the origin qualifies for ATIGA or other FTA preferential rates and prepare the required Certificate of Origin.
- Engage a licensed customs agent (freight forwarder/customs broker) to lodge the entry — especially for the first import of a new product category.
The ttkbm product index provides indicative HS codes and PDK 2025 rates as a starting-point reference. Every entry carries an hs_source: PDK 2025 and hs_confidence rating. High-confidence entries are cross-verified against the RMCD tariff and trade databases. Nevertheless, a product’s exact classification depends on its technical specification and the customs officer’s ruling at the point of entry. Always confirm with a licensed agent.
Using the ttkbm Product Index as Your Lookup
The ttkbm building materials directory indexes 85 suppliers and over 530 product pages across 13 categories, each with verified HS code, MFN import duty, and SST treatment drawn from PDK 2025. Use it as a structured pre-check before engaging your customs agent:
- Structural Materials — cement, rebar, aggregate, concrete
- Masonry & Finishes — tiles, plaster, paint, adhesives
- Plumbing & Water — pipes, fittings, valves, sanitaryware
- Timber & Boards — sawn timber, plywood, MDF
- Roofing & Facade — metal deck, roof tiles, cladding
Each product page includes the 10-digit HS code, PDK 2025 source attribution, and an SST indicator alongside Malaysian standards compliance (MS EN, SIRIM, CIDB), so procurement teams can cross-reference in one place.
FAQ
Q: Is OPC cement taxable under SST in Malaysia? A: No. Ordinary Portland Cement (OPC) under HS 2523299000 carries 0% Sales Tax. It is classified as a basic building material exempt from SST. Import duty is 50% MFN — but this is rarely relevant since nearly all cement used in Malaysia is domestically manufactured.
Q: Why is import duty on ceramic tiles so high (60%)? A: Malaysia has a substantial domestic ceramic tile industry. The 60% MFN import duty under HS 6907212300 is a protective tariff in support of local manufacturers. If tiles are imported from ASEAN countries under ATIGA, the preferential duty rate may be lower or zero — check the applicable FTA and Certificate of Origin requirements.
Q: Do SST rates change every year? A: SST rates are set by subsidiary legislation (Sales Tax Orders) that can be amended independently of PDK. The changes effective July 2025 — notably tiles moving to 10% and sawn timber to 5% — were introduced by the Sales Tax (Rate of Sales Tax) Order 2025. Always verify current rates with RMCD or a licensed tax agent; the rates in this article reflect the position as of May 2026.
Q: What is the difference between import duty and SST for an importer? A: Import duty is collected by Customs (RMCD) at the port of entry on the CIF value of goods. SST on imported goods is also collected at the point of import by RMCD on behalf of the Royal Malaysia Customs. Both are payable before goods clear customs, but they have separate legislative bases and different recovery mechanisms for registered businesses. Importers who are registered SST persons may be able to recover SST on inputs used in their manufacturing process.
Q: Where do I find the current PDK 2025 HS tariff schedule? A: The official source is the RMCD ezHASiL portal (ezhs.customs.gov.my). The full PDK 2025 text is also published in the Federal Gazette (P.U.(A) series). The ttkbm product index uses PDK 2025 as its hs_source and is updated as tariff changes are gazetted.
Q: Does ttkbm’s HS code data constitute a formal customs ruling? A: No. The ttkbm product index provides indicative HS codes and rates for product research and procurement planning. A formal Tariff Classification Ruling from RMCD is the only binding classification determination. Always engage a licensed customs agent for actual import transactions.