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
8407322900 - - - - Other 10%
8407331000 - - - For vehicles of heading 87.01 10%
8407332000 - - - For vehicles of heading 87.11 10%
8407339000 - - - Other 10%
8407344000 - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc 10%
8407345000 - - - - For other vehicles of heading 87.01 10%
8407346000 - - - - For vehicles of heading 87.11 10%
8407347100 - - - - - Of a cylinder capacity not exceeding 2,000 cc 10%
8407347200 - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc 10%
8407347300 - - - - - Of a cylinder capacity exceeding 3,000 cc 10%
8407349100 - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc 10%
8407349200 - - - - For other vehicles of heading 87.01 10%
8407349300 - - - - For vehicles of heading 87.11 10%
8407349400 - - - - - Of a cylinder capacity not exceeding 2,000 cc 10%
8407349500 - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc 10%
8407349900 - - - - - Of a cylinder capacity exceeding 3,000 cc 10%
8407901000 - - Of a power not exceeding 18.65 kW 10%
8407902000 - - Of a power exceeding 18.65 kW but not exceeding 22.38 kW 10%
8407909000 - - Other 10%
8408101000 - - Of a power not exceeding 22.38 kW 10%