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
8421293000 - - - Of a kind used in oil drilling operations 5%
8421294000 - - - Other, petrol-filters 5%
8421295000 - - - Other, oil filters 10%
8421296000 - - - Other, of fluoropolymers and with filter or purifier membrane thickness not exceeding 140 microns 5%
8421299000 - - - Other 5%
8421311000 - - - For machinery of heading 84.29 or 84.30 10%
8421312000 - - - For motor vehicles of Chapter 87 10%
8421319000 - - - Other 10%
8421320000 - - Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines 10%
8421392000 - - - Air purifiers 10%
8421393000 - - - Other, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm 10%
8421399000 - - - Other 10%
8421911000 - - - Of goods of subheading 8421.12.00 5%
8421912000 - - - Of goods of subheading 8421.19.10 5%
8421919000 - - - Of goods of subheading 8421.11.00 or 8421.19.90 5%
8421992100 - - - - For subheading 8421.23.11 or 8421.23.21 10%
8421992900 - - - - Other 10%
8421993000 - - - Of goods of subheading 8421.31 10%
8421994000 - - - Of goods of subheading 8421.29.50 10%
8421995000 - - - Of goods of subheading 8421.29.60 10%