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
8486901500 - - - - Other 5%
8486901600 - - - Of grinding, polishing and lapping machines for processing of semiconductor wafers 5%
8486901700 - - - Of apparatus for growing or pulling monocrystal semiconductor boules 5%
8486901900 - - - Other 5%
8486902100 - - - Of chemical vapour deposition apparatus for semiconductor production 5%
8486902200 - - - Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers 5%
8486902300 - - - Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment 5%
8486902400 - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools 5%
8486902500 - - - - Other 5%
8486902600 - - - - Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine-tools 5%
8486902700 - - - - Other 5%
8486902800 - - - Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers 5%
8486902900 - - - Other 5%
8486903100 - - - Of apparatus for dry etching patterns on flat panel display substrates 5%
8486903200 - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools 5%
8486903300 - - - - Other 5%
8486903400 - - - Of chemical vapour deposition apparatus for flat panel display production 5%
8486903500 - - - Of spinners for coating photosensitive emulsions on flat panel display substrates 5%
8486903600 - - - Of apparatus for physical deposition on flat panel display substrates 5%
8486903900 - - - Other 5%