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
8415201000 - - Of a cooling capacity not exceeding 26.38 kW 10%
8415209000 - - Other 10%
8415811100 - - - - Of a cooling capacity not exceeding 21.10 kW 10%
8415811200 - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min 10%
8415811900 - - - - Other 10%
8415812100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415812900 - - - - Other 10%
8415813100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415813900 - - - - Other 10%
8415819500 - - - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW and with an air flow rate of each evaporator unit exceeding 67.96 m³/min 10%
8415819600 - - - - Of a cooling capacity exceeding 26.38 kW and with an air flow rate of each evaporator unit exceeding 67.96 m³/min 10%
8415819700 - - - - - Of a cooling capacity not exceeding 21.10 kW 10%
8415819800 - - - - - Of a cooling capacity exceeding 21.10 kW but not exceeding 26.38 kW 10%
8415819900 - - - - - Other 10%
8415821100 - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min 10%
8415821900 - - - - Other 10%
8415822100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415822900 - - - - Other 10%
8415823100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415823900 - - - - Other 10%