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
8437101000 - - For grains, electrically operated; winnowing and similar cleaning machines, electrically operated 5%
8437102000 - - For grains, not electrically operated; winnowing and similar cleaning machines, not electrically operated 5%
8437103000 - - Other, electrically operated 5%
8437104000 - - Other, not electrically operated 5%
8437801000 - - Rice hullers and cone type rice mills, electrically operated 5%
8437802000 - - Rice hullers and cone type rice mills, not electrically operated 5%
8437803000 - - Industrial type coffee and corn mills, electrically operated 5%
8437804000 - - Industrial type coffee and corn mills, not electrically operated 5%
8437805100 - - - Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines 5%
8437805900 - - - Other 5%
8437806100 - - - Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines 5%
8437806900 - - - Other 5%
8437901100 - - - Of machines of subheading 8437.10 5%
8437901900 - - - Other 5%
8437902100 - - - Of machines of subheading 8437.10 5%
8437902900 - - - Other 5%
8438100000 - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products 5%
8438201000 - - Electrically operated 5%
8438202000 - - Not electrically operated 5%
8438301000 - - Electrically operated 5%