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
8415903600 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415903900 - - - - Other 10%
8415904400 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415904500 - - - - Other 10%
8415904600 - - - - Of a kind used in aircraft or railway rolling stock 10%
8415904900 - - - - Other 10%
8416100000 - Furnace burners for liquid fuel 5%
8416200000 - Other furnace burners, including combination burners 5%
8416300000 - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 5%
8416900000 - Parts 5%
8417100000 - Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 5%
8417200000 - Bakery ovens, including biscuit ovens 5%
8417801000 - - Waste incinerators 5%
8417809000 - - Other 5%
8417900000 - Parts 5%
8418103100 - - - Household type, of a capacity not exceeding 230 l 10%
8418103200 - - - Other household type, of a capacity exceeding 230 l 10%
8418103900 - - - Other 10%
8418104000 - - Other, of a kind suitable for medical, surgical or laboratory use 10%
8418109100 - - - Display counters, show-cases and the like, incorporating refrigerating equipment, of a capacity exceeding 200 l 10%