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
8420991000 - - - Of goods of subheading 8420.10.10 5%
8420999000 - - - Other 5%
8421110000 - - Cream separators 5%
8421120000 - - Clothes-dryers 5%
8421191000 - - - Of a kind used for sugar manufacture 5%
8421199000 - - - Other 5%
8421211100 - - - - Filtering machinery and apparatus for domestic use 5%
8421211900 - - - - Other 5%
8421212200 - - - - Electrically operated 5%
8421212300 - - - - Not electrically operated 5%
8421223000 - - - Electrically operated, of a capacity exceeding 500 l/h 5%
8421229000 - - - Other 5%
8421231100 - - - - Oil filters 10%
8421231900 - - - - Other 5%
8421232100 - - - - Oil filters 10%
8421232900 - - - - Other 5%
8421239100 - - - - Oil filters 10%
8421239900 - - - - Other 5%
8421291000 - - - Of a kind suitable for medical, surgical or laboratory use 0%
8421292000 - - - Of a kind used for sugar manufacture 5%