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
8309909200 - - - Bungs for metal drums; bung covers; seals; case corner protectors 10%
8309909900 - - - Other 10%
8310000000 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. 10%
8311101000 - - In rolls 10%
8311109000 - - Other 10%
8311202100 - - - In rolls 10%
8311202900 - - - Other 10%
8311209000 - - Other 10%
8311302100 - - - In rolls 10%
8311302900 - - - Other 10%
8311309100 - - - In rolls 10%
8311309900 - - - Other 10%
8311900000 - Other 10%
8401100000 - Nuclear reactors 5%
8401200000 - Machinery and apparatus for isotopic separation, and parts thereof 5%
8401300000 - Fuel elements (cartridges), non-irradiated 5%
8401400000 - Parts of nuclear reactors 5%
8402111000 - - - Electrically operated 5%
8402112000 - - - Not electrically operated 5%
8402121100 - - - - Boilers with a steam production exceeding 15 t per hour 5%