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
8418109900 - - - Other 10%
8418211000 - - - Of a capacity not exceeding 230 l 10%
8418219000 - - - Other 10%
8418290000 - - Other 10%
8418301000 - - Of a capacity not exceeding 200 l 10%
8418309000 - - Other 10%
8418401000 - - Of a capacity not exceeding 200 l 10%
8418409000 - - Other 10%
8418501100 - - - Of a kind suitable for medical, surgical or laboratory use 10%
8418501900 - - - Other 10%
8418509100 - - - Of a kind suitable for medical, surgical or laboratory use 10%
8418509900 - - - Other 10%
8418610000 - - Heat pumps other than air conditioning machines of heading 84.15 10%
8418691000 - - - Beverage coolers 10%
8418693000 - - - Cold water dispenser 10%
8418694100 - - - - For air conditioning machines 10%
8418694900 - - - - Other 10%
8418695000 - - - Scale ice-maker units 10%
8418699000 - - - Other 10%
8418910000 - - Furniture designed to receive refrigerating or freezing equipment 10%