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
8501640000 - - Of an output exceeding 750 kVA 10%
8501710000 - - Of an output not exceeding 50 W 10%
8501721000 - - - Of an output not exceeding 750 W 10%
8501722000 - - - Of an output exceeding 750 W but not exceeding 37.5 kW 10%
8501723000 - - - Of an output exceeding 37.5 kW but not exceeding 75 kW 10%
8501724000 - - - Of an output exceeding 75 kW 10%
8501801000 - - Of an output not exceeding 75 kVA 10%
8501802000 - - Of an output exceeding 75 kVA but not exceeding 375 kVA 10%
8501803000 - - Of an output exceeding 375 kVA but not exceeding 750 kVA 10%
8501804000 - - Of an output exceeding 750 kVA 10%
8502110000 - - Of an output not exceeding 75 kVA 10%
8502121000 - - - Of an ouput exceeding 75 kVA but not exceeding 125 kVA 10%
8502122000 - - - Of an output exceeding 125 kVA but not exceeding 375 kVA 10%
8502132000 - - - Of an output of 12,500 kVA or more 10%
8502139000 - - - Other 10%
8502201000 - - Of an output not exceeding 75 kVA 0%
8502202000 - - Of an output exceeding 75 kVA but not exceeding 100 kVA 10%
8502203000 - - Of an output exceeding 100 kVA but not exceeding 10,000 kVA 10%
8502204200 - - - Of an output of 12,500 kVA or more 10%
8502204900 - - - Other 10%