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
8428600000 - Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars 5%
8428700000 - Industrial robots 5%
8428902000 - - Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies 5%
8428903000 - - Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment 5%
8428909000 - - Other 5%
8429110000 - - Track laying 5%
8429190000 - - Other 5%
8429200000 - Graders and levellers 5%
8429300000 - Scrapers 5%
8429403000 - - Tamping machines 5%
8429404000 - - Vibratory smooth drum rollers, with a centrifugal force drum not exceeding 20 t by weight 10%
8429405000 - - Other vibratory road rollers 10%
8429409000 - - Other 5%
8429510000 - - Front-end shovel loaders 5%
8429520000 - - Machinery with a 360o revolving superstructure 5%
8429590000 - - Other 5%
8430100000 - Pile-drivers and pile-extractors 5%
8430200000 - Snow-ploughs and snow-blowers 5%
8430310000 - - Self-propelled 5%
8430390000 - - Other 5%