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
7318231000 - - - Having an external diameter not exceeding 16 mm 10%
7318239000 - - - Other 10%
7318240000 - - Cotters and cotter-pins 10%
7318291000 - - - Having a shank of an external diameter not exceeding 16 mm 10%
7318299000 - - - Other 10%
7319401000 - - Safety pins 10%
7319402000 - - Other pins 10%
7319901000 - - Sewing, darning or embroidery needles 10%
7319909000 - - Other 10%
7320101100 - - - Suitable for use on motor vehicles of heading 87.02, 87.03 or 87.04 10%
7320101200 - - - Suitable for use on other motor vehicles 10%
7320101900 - - - Other 10%
7320109000 - - Other 10%
7320201100 - - - For motor vehicles 10%
7320201200 - - - For earth-moving machinery 10%
7320201900 - - - Other 10%
7320209000 - - Other 10%
7320901000 - - Suitable for use on motor vehicles 10%
7320909000 - - Other 10%
7321110000 - - For gas fuel or for both gas and other fuels 10%