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 |
|---|---|---|---|---|
| 8431420000 | - - Bulldozer or angledozer blades | 5% | ||
| 8431430000 | - - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 | 5% | ||
| 8431491000 | - - - Parts of machinery of heading 84.26 | 5% | ||
| 8431492000 | - - - Cutting edges or end bits of a kind used for scrapers, graders or levellers | 5% | ||
| 8431494000 | - - - Cutting edges or end bits of a kind used for bulldozer or angledozer blades | 5% | ||
| 8431495000 | - - - Of road rollers | 10% | ||
| 8431496000 | - - - Of goods of subheading 8430.20.00 | 5% | ||
| 8431499000 | - - - Other | 5% | ||
| 8432100000 | - Ploughs | 0% | ||
| 8432210000 | - - Disc harrows | 0% | ||
| 8432290000 | - - Other | 0% | ||
| 8432310000 | - - No-till direct seeders, planters and transplanters | 0% | ||
| 8432390000 | - - Other | 0% | ||
| 8432410000 | - - Manure spreaders | 0% | ||
| 8432420000 | - - Fertiliser distributors | 0% | ||
| 8432801000 | - - Agricultural or horticultural | 0% | ||
| 8432802000 | - - Lawn or sports-ground rollers | 5% | ||
| 8432809000 | - - Other | 0% | ||
| 8432901000 | - - Of machinery of subheading 8432.80.90 | 0% | ||
| 8432902000 | - - Of lawn or sports-ground rollers | 5% |