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 |
|---|---|---|---|---|
| 8438302000 | - - Not electrically operated | 5% | ||
| 8438400000 | - Brewery machinery | 10% | ||
| 8438500000 | - Machinery for the preparation of meat or poultry | 5% | ||
| 8438600000 | - Machinery for the preparation of fruits, nuts or vegetables | 5% | ||
| 8438801100 | - - - Electrically operated | 5% | ||
| 8438801200 | - - - Not electrically operated | 5% | ||
| 8438802100 | - - - Electrically operated | 5% | ||
| 8438802200 | - - - Not electrically operated | 5% | ||
| 8438809100 | - - - Electrically operated | 5% | ||
| 8438809200 | - - - Not electrically operated | 5% | ||
| 8438901100 | - - - Of goods of subheading 8438.30.10 | 5% | ||
| 8438901200 | - - - Of coffee pulpers | 5% | ||
| 8438901900 | - - - Other | 10% | ||
| 8438902100 | - - - Of goods of subheading 8438.30.20 | 5% | ||
| 8438902200 | - - - Of coffee pulpers | 5% | ||
| 8438902900 | - - - Other | 10% | ||
| 8439100000 | - Machinery for making pulp of fibrous cellulosic material | 5% | ||
| 8439200000 | - Machinery for making paper or paperboard | 5% | ||
| 8439300000 | - Machinery for finishing paper or paperboard | 5% | ||
| 8439910000 | - - Of machinery for making pulp of fibrous cellulosic material | 5% |