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
8426410000 - - On tyres 5%
8426490000 - - Other 5%
8426910000 - - Designed for mounting on road vehicles 5%
8426990000 - - Other 5%
8427100000 - Self-propelled trucks powered by an electric motor 5%
8427200000 - Other self-propelled trucks 5%
8427900000 - Other trucks 5%
8428103100 - - - For passengers 0%
8428103900 - - - Other 0%
8428104000 - - Skip hoists 5%
8428201000 - - Of a kind used for agriculture 0%
8428209000 - - Other 5%
8428310000 - - Specially designed for underground use 5%
8428321000 - - - Of a kind used for agriculture 0%
8428329000 - - - Other 5%
8428331000 - - - Of a kind used for agriculture 0%
8428339000 - - - Other 5%
8428391000 - - - Of a kind used for agriculture 0%
8428399000 - - - Other 5%
8428400000 - Escalators and moving walkways 5%