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
8481902100 - - - Bodies, for water taps 10%
8481902200 - - - Bodies, for Liquefied Petroleum Gas (LPG) cylinder valves 10%
8481902300 - - - Bodies, other 10%
8481902900 - - - Other 10%
8481903100 - - - Of copper or copper alloys 10%
8481903900 - - - Other 10%
8481904100 - - - Of copper or copper alloys 10%
8481904900 - - - Other 10%
8481909000 - - Other 10%
8482100000 - Ball bearings 10%
8482200000 - Tapered roller bearings, including cone and tapered roller assemblies 10%
8482300000 - Spherical roller bearings 10%
8482400000 - Needle roller bearings, including cage and needle roller assemblies 10%
8482500000 - Other cylindrical roller bearings, including cage and roller assemblies 10%
8482800000 - Other, including combined ball/roller bearings 10%
8482910000 - - Balls, needles and rollers 10%
8482990000 - - Other 10%
8483101000 - - For machinery of heading 84.29 or 84.30 10%
8483102400 - - - For vehicles of heading 87.11 10%
8483102500 - - - - For vehicles of a cylinder capacity not exceeding 2,000 cc 10%