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
8415829100 - - - - Of an output not exceeding 26.38 kW 10%
8415829900 - - - - Other 10%
8415831100 - - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min 10%
8415831900 - - - - Other 10%
8415832100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415832900 - - - - Other 10%
8415833100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415833900 - - - - Other 10%
8415839100 - - - - Of a cooling capacity not exceeding 26.38 kW 10%
8415839900 - - - - Other 10%
8415901300 - - - Of a kind used in aircraft or railway rolling stock 10%
8415901400 - - - Evaporators or condensers for air conditioning machines for motor vehicles 10%
8415901500 - - - Chassis, welded and painted, other than of subheading 8415.90.13 10%
8415901900 - - - Other 10%
8415902400 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415902500 - - - - Other 10%
8415902600 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415902900 - - - - Other 10%
8415903400 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415903500 - - - - Other 10%