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
8402121900 - - - - Other 5%
8402122100 - - - - Boilers with a steam production exceeding 15 t per hour 5%
8402122900 - - - - Other 5%
8402191100 - - - - Boilers with a steam production exceeding 15 t per hour 5%
8402191900 - - - - Other 5%
8402192100 - - - - Boilers with a steam production exceeding 15 t per hour 5%
8402192900 - - - - Other 5%
8402201000 - - Electrically operated 5%
8402202000 - - Not electrically operated 5%
8402901000 - - Boiler bodies, shells or casings 5%
8402909000 - - Other 5%
8403100000 - Boilers 5%
8403901000 - - Boiler bodies, shells or casings 5%
8403909000 - - Other 5%
8404101100 - - - Soot removers (soot blowers) 5%
8404101900 - - - Other 5%
8404102000 - - For use with boilers of heading 84.03 5%
8404200000 - Condensers for steam or other vapour power units 10%
8404901100 - - - Bodies, shells or casings 5%
8404901900 - - - Other 5%