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
8408102000 - - Of a power exceeding 22.38 kW but not exceeding 100 kW 10%
8408103000 - - Of a power exceeding 100 kW but not exceeding 750 kW 10%
8408109000 - - Other 10%
8408201000 - - - For vehicles of subheading 8701.10 10%
8408202100 - - - - Of a cylinder capacity not exceeding 2,000 cc 10%
8408202200 - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc 10%
8408202300 - - - - Of a cylinder capacity exceeding 3,500 cc 10%
8408209300 - - - For the vehicles of subheading 8701.10 10%
8408209400 - - - - Of a cylinder capacity not exceeding 2,000 cc 10%
8408209500 - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc 10%
8408209600 - - - - Of a cylinder capacity exceeding 3,500 cc 10%
8408901000 - - Of a power not exceeding 18.65 kW 10%
8408905100 - - - Of a kind used for machinery of heading 84.29 or 84.30 10%
8408905200 - - - Of a kind used for railway locomotives or tramway vehicles 10%
8408905900 - - - Other 10%
8408909100 - - - For machinery of heading 84.29 or 84.30 10%
8408909200 - - - Of a kind used for railway locomotives or tramway vehicles 10%
8408909900 - - - Other 10%
8409100000 - For aircraft engines 10%
8409911100 - - - - Carburettors and parts thereof 10%