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 |
|---|---|---|---|---|
| 8434900000 | - Parts | 5% | ||
| 8435101000 | - - Electrically operated | 5% | ||
| 8435102000 | - - Not electrically operated | 5% | ||
| 8435901000 | - - Of electrically operated machines | 5% | ||
| 8435902000 | - - Of non-electrically operated machines | 5% | ||
| 8436101000 | - - Electrically operated | 0% | ||
| 8436102000 | - - Not electrically operated | 0% | ||
| 8436211000 | - - - Electrically operated | 0% | ||
| 8436212000 | - - - Not electrically operated | 0% | ||
| 8436291000 | - - - Electrically operated | 0% | ||
| 8436292000 | - - - Not electrically operated | 0% | ||
| 8436801100 | - - - Agricultural or horticultural | 0% | ||
| 8436801900 | - - - Other | 0% | ||
| 8436802100 | - - - Agricultural or horticultural | 0% | ||
| 8436802900 | - - - Other | 0% | ||
| 8436910000 | - - Of poultry-keeping machinery or poultry incubators and brooders | 0% | ||
| 8436991100 | - - - - Agricultural or horticultural | 0% | ||
| 8436991900 | - - - - Other | 0% | ||
| 8436992100 | - - - - Agricultural or horticultural | 0% | ||
| 8436992900 | - - - - Other | 0% |