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
8301100000 - Padlocks 10%
8301200000 - Locks of a kind used for motor vehicles 10%
8301300000 - Locks of a kind used for furniture 10%
8301401000 - - Handcuffs 10%
8301402000 - - Door locks 10%
8301409000 - - Other 10%
8301500000 - Clasps and frames with clasps, incorporating locks 10%
8301600000 - Parts 10%
8301700000 - Keys presented separately 10%
8302100000 - Hinges 5%
8302201000 - - Of a diameter (including tyres) exceeding 100 mm, but not exceeding 250 mm 10%
8302209000 - - Other 10%
8302301000 - - Hasps 10%
8302309000 - - Other 10%
8302413100 - - - - Hasps 10%
8302413900 - - - - Other 10%
8302419000 - - - Other 10%
8302422000 - - - Hasps 10%
8302429000 - - - Other 10%
8302491000 - - - Of a kind suitable for saddlery 10%