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
8419501000 - - Cooling towers 5%
8419502000 - - Heat exchange units made of tubes of fluoropolymers, with both inlet and outlet tubes having an inside diameter measuring 3 cm or less 5%
8419509100 - - - Electrically operated 5%
8419509200 - - - Not electrically operated 5%
8419600000 - Machinery for liquefying air or other gases 5%
8419811000 - - - Electrically operated 5%
8419812000 - - - Not electrically operated 5%
8419891300 - - - - Machinery for the treatment of material by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies 5%
8419891900 - - - - Other 5%
8419892000 - - - Not electrically operated 5%
8419901200 - - - Parts of machinery for the treatment of materials by a process involving heating, for the manufacture of printed circuit boards, printed wiring boards or printed circuit assemblies 5%
8419901300 - - - Casings for cooling towers 5%
8419901900 - - - Other 5%
8419902200 - - - Of instantaneous gas water heaters, household type 10%
8419902900 - - - Other 5%
8420101000 - - Of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits 5%
8420102000 - - Ironing machines or wringers suitable for domestic use 5%
8420109000 - - Other 5%
8420911000 - - - Of goods of subheading 8420.10.10 5%
8420919000 - - - Other 5%