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 CESS RATE FOR TIMBER AND TIMBER PRODUCTS

Timber Cess (Amendment) Order 2019 

No. Timber Product Rates
(a) Logs of all species excluding coconut trunk of Cocos  nucifera RM5.00 per cubic metre or part thereof
(b) Sawn timber (all sizes of Chengal, Damar Minyak, Nyatoh, Kembang Semangkok and Red Balau) RM255.00 per cubic metre or part thereof, either kiln-dried (KD) or air-dried (AD) sawn timber
(c) Sawn timber (all sizes of Rubberwood) RM125.00 per cubic metre or part thereof, either kiln-dried (KD) or air-dried (AD) sawn timber
(d) Timber strips (of Jelutong, Dark Red Meranti, Light Red Meranti, Red Seraya and Red Meranti) RM125.00 per cubic metre or part thereof, either kiln-dried (KD) or air-dried (AD) sawn timber
(e) Sawn timber (all sizes and species other than of species referred to in items (b), (c) and (d)) RM5.00 per cubic metre or part thereof
(f) Dressed timber (S4S), E1E, E2E, E3E and E4E (of Rubberwood and Chengal) RM125.00 per cubic metre or part thereof
(g) Dressed timber (S4S), E1E, E2E, E3E and E4E (of species other than Rubberwood and Chengal) RM5.00 per cubic metre or part thereof
(h) Moulding RM5.00 per cubic metre or part thereof
(hh) Veneer of Oil Palm Trunk for all thickness RM5.00 per cubic metre or part thereof
(i) Veneer other than of Oil Palm Trunk (2mm thickness and less) RM5.00 per cubic metre or part thereof
(j) Veneer other than of Oil Palm Trunk (exceeding 2 mm thick) RM255.00 per cubic metre or part thereof
(k) Plywood RM5.00 per cubic metre or part thereof
(l) Blockboard, Laminboard, Battenboard RM2.00 per cubic metre or part thereof
(m) Particleboard/Chipboard RM2.00 per cubic or part thereof
(n) Railway sleepers and crossings, transmission posts, unassembled pallets, fine-ripped door stiles, agriculture stakes, cross-arms, stiffeners for flakeboard railway crossings, fenders and wallings of species other than of species referred to in items (b) and (c) RM5.00 per cubic metre or part thereof
(o) Finger-jointed and/or laminated sawn timber (of Rubberwood and Chengal) RM85.00 per cubic metre or part thereof
(p) Finger-jointed and/or laminated sawn timber (of species other than Rubberwood and Chengal) RM5.00 per cubic metre or part thereof
(q) Logs of coconut trunk of Cocos nucifera RM50.00 per cubic metre or part thereof

Note: No cess rate for medium density fibreboard (MDF)