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
8474201900 - - - Other 5%
8474202100 - - - For stone 5%
8474202900 - - - Other 5%
8474311000 - - - Electrically operated 5%
8474312000 - - - Not electrically operated 5%
8474321100 - - - - Of an output capacity not exceeding 80 t per hour 5%
8474321900 - - - - Other 5%
8474322100 - - - - Of an output capacity not exceeding 80 t per hour 5%
8474322900 - - - - Other 5%
8474391000 - - - Electrically operated 5%
8474392000 - - - Not electrically operated 5%
8474801000 - - Electrically operated 5%
8474802000 - - Not electrically operated 5%
8474900000 - Parts 5%
8475100000 - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes 5%
8475210000 - - Machines for making optical fibres and preforms thereof 5%
8475290000 - - Other 5%
8475903000 - - Of machines of subheading 8475.21.00 5%
8475909000 - - Other 5%
8476210000 - - Incorporating heating or refrigerating devices 5%