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 |
|---|---|---|---|---|
| 8432909000 | - - Other | 0% | ||
| 8433110000 | - - Powered, with the cutting device rotating in a horizontal plane | 10% | ||
| 8433191000 | - - - Not powered | 10% | ||
| 8433199000 | - - - Other | 10% | ||
| 8433200000 | - Other mowers, including cutter bars for tractor mounting | 10% | ||
| 8433300000 | - Other haymaking machinery | 10% | ||
| 8433400000 | - Straw or fodder balers, including pick-up balers | 10% | ||
| 8433510000 | - - Combine harvester-threshers | 10% | ||
| 8433520000 | - - Other threshing machinery | 10% | ||
| 8433530000 | - - Root or tuber harvesting machines | 10% | ||
| 8433592000 | - - - Cotton pickers | 10% | ||
| 8433599000 | - - - Other | 10% | ||
| 8433601000 | - - Electrically operated | 10% | ||
| 8433602000 | - - Not electrically operated | 10% | ||
| 8433901000 | - - Castors wheels, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm | 10% | ||
| 8433902000 | - - Other, of goods of subheading 8433.11.00 or 8433.19.90 | 10% | ||
| 8433903000 | - - Other, of goods of subheading 8433.19.10 | 10% | ||
| 8433909000 | - - Other | 10% | ||
| 8434100000 | - Milking machines | 5% | ||
| 8434200000 | - Dairy machinery | 5% |