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
8404902100 - - - Bodies, shells or casings 5%
8404902900 - - - Other 5%
8404909000 - - Other 5%
8405100000 - Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 5%
8405900000 - Parts 5%
8406100000 - Turbines for marine propulsion 5%
8406810000 - - Of an output exceeding 40 MW 5%
8406821000 - - - Of an output not exceeding 5 MW 5%
8406829000 - - - Other 5%
8406900000 - Parts 5%
8407100000 - Aircraft engines 10%
8407211000 - - - Of a power not exceeding 22.38 kW 10%
8407219000 - - - Other 10%
8407292000 - - - Of a power not exceeding 22.38 kW 10%
8407299000 - - - Other 10%
8407310000 - - Of a cylinder capacity not exceeding 50 cc 10%
8407321100 - - - - For vehicles of heading 87.01 10%
8407321200 - - - - For vehicles of heading 87.11 10%
8407321900 - - - - Other 10%
8407322200 - - - - For vehicles of heading 87.11 10%