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
8414804200 - - - Of a kind used for automotive air conditioners 10%
8414804300 - - - Sealed units for air conditioning machines 10%
8414804900 - - - Other 10%
8414805000 - - Air pumps 10%
8414809000 - - Other 10%
8414902100 - - - Of goods of heading 84.15, 84.18, 85.09 or 85.16 10%
8414902200 - - - Of blowers 10%
8414902900 - - - Other 10%
8414903100 - - - Of goods of subheading 8414.60 10%
8414903200 - - - Of goods of subheading 8414.80 10%
8414904100 - - - For electrically operated machines 0%
8414904200 - - - For non-electrically operated machines 0%
8414905000 - - Of goods of subheading 8414.20 0%
8414906000 - - Of goods of subheading 8414.30 10%
8414907000 - - Of goods of subheading 8414.40 10%
8414908000 - - Of goods of subheading 8414.70 10%
8414909000 - - Of other pumps or compressors 10%
8415102000 - - Of a cooling capacity not exceeding 21.10 kW 10%
8415103000 - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW 10%
8415109000 - - Other 10%