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
8424909400 - - - Of goods of subheading 8424.41.10, 8424.41.20, 8424.49.20 or 8424.82.30 5%
8424909500 - - - Of goods of subheading 8424.41.90, 8424.49.10 or 8424.82.20 5%
8424909600 - - - Of goods of subheading 8424.89.40 5%
8424909900 - - - Other 5%
8425110000 - - Powered by electric motor 10%
8425190000 - - Other 10%
8425310000 - - Powered by electric motor 10%
8425390000 - - Other 10%
8425410000 - - Built-in jacking systems of a type used in garages 10%
8425421000 - - - Jacks of a kind used in tipping mechanisms for lorries 10%
8425429000 - - - Other 10%
8425491000 - - - Electrically operated 10%
8425492000 - - - Not electrically operated 10%
8426110000 - - Overhead travelling cranes on fixed support 5%
8426120000 - - Mobile lifting frames on tyres and straddle carriers 5%
8426192000 - - - Bridge cranes 5%
8426193000 - - - Gantry cranes 5%
8426199000 - - - Other 5%
8426200000 - Tower cranes 5%
8426300000 - Portal or pedestal jib cranes 5%