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 metre 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 |