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
8413821000 - - - Electrically operated 10%
8413822000 - - - Not electrically operated 10%
8413911000 - - - Of pumps of subheading 8413.20.10 10%
8413912000 - - - Of pumps of subheadings 8413.20.20 and 8413.20.90 5%
8413913000 - - - Of pumps of subheadings 8413.70.11 and 8413.70.19 5%
8413914000 - - - Of other centrifugal pumps 5%
8413919000 - - - Of other pumps 5%
8413920000 - - Of liquid elevators 10%
8414100000 - Vacuum pumps 0%
8414201000 - - Bicycle pumps 0%
8414209000 - - Other 0%
8414304000 - - With a refrigeration capacity exceeding 21.10 kW, or with a displacement per revolution of 220 cc or more 5%
8414309000 - - Other 5%
8414400000 - Air compressors mounted on a wheeled chassis for towing 5%
8414511000 - - - Table fans and box fans 10%
8414519100 - - - - With fan guard 10%
8414519900 - - - - Other 10%
8414591000 - - - - Fans of a kind used solely or principally for cooling microprocessors, telecommunication apparatus, automatic data processing machines or units of automatic data processing machines 10%
8414592000 - - - - Explosion-proof air fans, of a kind used in underground mining 10%
8414593000 - - - - Blowers 10%