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
8459692000 - - - Not electrically operated 5%
8459701000 - - Electrically operated 5%
8459702000 - - Not electrically operated 5%
8460120000 - - Numerically controlled 5%
8460190000 - - Other 5%
8460220000 - - Centreless grinding machines, numerically controlled 5%
8460230000 - - Other cylindrical grinding machines, numerically controlled 5%
8460240000 - - Other, numerically controlled 5%
8460291000 - - - Electrically operated 5%
8460292000 - - - Not electrically operated 5%
8460311000 - - - Machine tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74 kW 5%
8460319000 - - - Other 5%
8460391000 - - - Electrically operated 5%
8460392000 - - - Not electrically operated 5%
8460400000 - Honing or lapping machines 5%
8460901000 - - Electrically operated 5%
8460902000 - - Not electrically operated 5%
8461200000 - Shaping or slotting machines 5%
8461300000 - Broaching machines 5%
8461400000 - Gear cutting, gear grinding or gear finishing machines 5%