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
8501402100 - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 10%
8501402900 - - - Other 10%
8501511100 - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 10%
8501511900 - - - Other 10%
8501521100 - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 10%
8501521200 - - - - Of a kind used for vehicles in Chapter 87 10%
8501521900 - - - - Other 10%
8501522100 - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 10%
8501522200 - - - - Of a kind used for vehicles in Chapter 87 10%
8501522900 - - - - Other 10%
8501523100 - - - - Of a kind used for the goods of heading 84.15, 84.18 or 84.50 10%
8501523200 - - - - Of a kind used for vehicles in Chapter 87 10%
8501523900 - - - - Other 10%
8501531000 - - - Of a kind used for vehicles in Chapter 87 10%
8501539000 - - - Other 10%
8501611000 - - - Of an output not exceeding 12.5 kVA 10%
8501612000 - - - Of an output exceeding 12.5 kVA 10%
8501621000 - - - Of an output exceeding 75 kVA but not exceeding 150 kVA 10%
8501622000 - - - Of an output exceeding 150 kVA but not exceeding 375 kVA 10%
8501630000 - - Of an output exceeding 375 kVA but not exceeding 750 kVA 10%