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
8483102600 - - - - For vehicles of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc 10%
8483102700 - - - - For vehicles of a cylinder capacity exceeding 3,000 cc 10%
8483103100 - - - Of an output not exceeding 22.38 kW 10%
8483103900 - - - Other 10%
8483109000 - - Other 10%
8483202000 - - For machinery of heading 84.29 or 84.30 10%
8483203000 - - For engines of vehicles of Chapter 87 10%
8483209000 - - Other 10%
8483303000 - - For engines of vehicles of Chapter 87 10%
8483309000 - - Other 10%
8483402000 - - For marine vessels 10%
8483403000 - - For machinery of heading 84.29 or 84.30 10%
8483404000 - - For engines of vehicles of Chapter 87 10%
8483409000 - - Other 10%
8483500000 - Flywheels and pulleys, including pulley blocks 10%
8483600000 - Clutches and shaft couplings (including universal joints) 10%
8483901100 - - - For tractors of subheading 8701.10 or 8701.91 to 8701.95 10%
8483901300 - - - For other tractors of heading 87.01 10%
8483901400 - - - For goods of heading 87.11 10%
8483901500 - - - For other goods of Chapter 87 10%