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
8481806700 - - - Other 10%
8481807100 - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter 10%
8481807200 - - - - Other 10%
8481807300 - - - - Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm 10%
8481807400 - - - - Having inlet and outlet internal diameters of more than 40 cm 10%
8481807700 - - - - Having inlet and outlet internal diameters of not more than 5 cm 10%
8481807800 - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter 10%
8481807900 - - - - Other 10%
8481808100 - - - - Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter 10%
8481808200 - - - - Other 10%
8481808300 - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, with an inlet internal diameter of less than 1 cm of plastic 10%
8481808400 - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, with an inlet internal diameter not less than 1 cm and not more than 2.5 cm of plastic 10%
8481809300 - - - Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, of other material 10%
8481809400 - - - - With an inlet internal diameter of less than 1 cm 10%
8481809500 - - - - With an inlet internal diameter not less than 1 cm and not more than 2.5 cm 10%
8481809600 - - - - With an inlet internal diameter more than 2.5 cm 10%
8481809700 - - - Other, manually operated, weighing less than 3 kg, surface treated or made of stainless steel or nickel 10%
8481809800 - - - - Water taps of copper or copper alloy with an internal diameter 2.5 cm or less 10%
8481809900 - - - - Other 10%
8481901000 - - Housings for sluice or gate valves with inlet or outlet of an internal diameter exceeding 50 mm but not exceeding 400 mm 10%