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
8477803900 - - - Other 5%
8477804000 - - For working plastics or for the manufacture of products from plastics, not electrically operated 5%
8477901000 - - Of electrically operated machines for working rubber or for the manufacture of products from rubber 5%
8477902000 - - Of non-electrically operated machines for working rubber or for the manufacture of products from rubber 5%
8477903200 - - - Parts of lamination presses for the manufacture of printed circuit boards or printed wiring boards 5%
8477903900 - - - Other 5%
8477904000 - - Of non-electrically operated machines for working plastics or for the manufacture of products from plastic materials 5%
8478101000 - - Electrically operated 10%
8478102000 - - Not electrically operated 10%
8478900000 - Parts 10%
8479101000 - - Electrically operated 5%
8479102000 - - Not electrically operated 5%
8479201000 - - Electrically operated 5%
8479202000 - - Not electrically operated 5%
8479300000 - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 5%
8479401000 - - Electrically operated 5%
8479402000 - - Not electrically operated 5%
8479500000 - Industrial robots, not elsewhere specified or included 5%
8479600000 - Evaporative air coolers 5%
8479710000 - - Of a kind used in airports 5%