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 |
|---|---|---|---|---|
| 8439990000 | - - Other | 5% | ||
| 8440101000 | - - Electrically operated | 10% | ||
| 8440102000 | - - Not electrically operated | 10% | ||
| 8440900000 | - Parts | 10% | ||
| 8441101000 | - - Electrically operated | 10% | ||
| 8441102000 | - - Not electrically operated | 10% | ||
| 8441200000 | - Machines for making bags, sacks or envelopes | 5% | ||
| 8441300000 | - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding | 5% | ||
| 8441400000 | - Machines for moulding articles in paper pulp, paper or paperboard | 5% | ||
| 8441801000 | - - Electrically operated | 5% | ||
| 8441802000 | - - Not electrically operated | 5% | ||
| 8441900000 | - Parts | 10% | ||
| 8442300000 | - Machinery, apparatus and equipment | 5% | ||
| 8442400000 | - Parts of the foregoing machinery, apparatus or equipment | 5% | ||
| 8442500000 | - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | 5% | ||
| 8443110000 | - - Offset printing machinery, reel-fed | 5% | ||
| 8443120000 | - - Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) | 5% | ||
| 8443130000 | - - Other offset printing machinery | 5% | ||
| 8443140000 | - - Letterpress printing machinery, reel-fed, excluding flexographic printing | 5% | ||
| 8443150000 | - - Letterpress printing machinery, other than reel-fed, excluding flexographic printing | 5% |