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
8483901900 - - - Other 10%
8483909100 - - - For goods of subheading 8701.10 or 8701.91 to 8701.95 10%
8483909300 - - - For other tractors of heading 87.01 10%
8483909400 - - - For goods of heading 87.11 10%
8483909500 - - - For other goods of Chapter 87 10%
8483909900 - - - Other 10%
8484100000 - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal 10%
8484200000 - Mechanical seals 10%
8484900000 - Other 10%
8485100000 - By metal deposit 5%
8485200000 - By plastics or rubber deposit 5%
8485301000 - - By glass deposit 5%
8485309000 - - Other 5%
8485800000 - Other 5%
8485901000 - - Of subheading 8485.20.00 5%
8485909000 - - Other 5%
8486101000 - - Apparatus for rapid heating of semiconductor wafers 5%
8486102000 - - Spin dryers for semiconductor wafer processing 5%
8486103000 - - Machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers 5%
8486104000 - - Machines and apparatus for sawing monocrystal semiconductor boules into slices, or wafers into chips 5%