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
8421996000 - - - Of goods of subheading 8421.39.30 10%
8421997000 - - - Of goods of subheading 8421.39.90 10%
8421999100 - - - - Of goods of subheading 8421.29.20 5%
8421999400 - - - - Of goods of subheading 8421.21.11 5%
8421999600 - - - - Of goods of subheading 8421.23.11 or 8421.23.91 10%
8421999700 - - - - Of goods of subheading 8421.23.19 or 8421.23.99 5%
8421999900 - - - - Other 10%
8422110000 - - Of the household type 10%
8422190000 - - Other 10%
8422200000 - Machinery for cleaning or drying bottles or other containers 10%
8422300000 - Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages 10%
8422400000 - Other packing or wrapping machinery (including heat-shrink wrapping machinery) 10%
8422901000 - - Of machines of subheading 8422.11 10%
8422909000 - - Other 10%
8423101000 - - Electrically operated 10%
8423102000 - - Not electrically operated 10%
8423201000 - - Using electronic means for gauging weight 10%
8423209000 - - Other 10%
8423301000 - - Using electronic means for gauging weight 10%
8423309000 - - Other 10%