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 |
|---|---|---|---|---|
| 8502311000 | - - - Of an output not exceeding 10,000 kVA | 10% | ||
| 8502312000 | - - - Of an output exceeding 10,000 kVA | 10% | ||
| 8502391000 | - - - Of an output not exceeding 10 kVA | 10% | ||
| 8502392000 | - - - Of an output exceeding 10 kVA but not exceeding 10,000 kVA | 10% | ||
| 8502393200 | - - - - Of an output of 12,500 kVA or more | 10% | ||
| 8502393900 | - - - - Other | 10% | ||
| 8502400000 | - Electric rotary converters | 10% | ||
| 8503002000 | - Parts of generators (including generating sets) of heading 85.01 or 85.02, of an output of 12,500 kVA or more | 10% | ||
| 8503009000 | - Other | 10% | ||
| 8504100000 | - Ballasts for discharge lamps or tubes | 10% | ||
| 8504211100 | - - - - Instrument transformers with a power handling capacity not exceeding 1 kVA and of a high side voltage of 110kV or more | 10% | ||
| 8504211900 | - - - - Other | 10% | ||
| 8504219200 | - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 110kV or more | 10% | ||
| 8504219300 | - - - - Having a power handling capacity exceeding 10 kVA and of a high side voltage of 66kV or more, but less than 110kV | 10% | ||
| 8504219900 | - - - - Other | 10% | ||
| 8504221100 | - - - - Of a high side voltage of 66 kV or more | 10% | ||
| 8504221900 | - - - - Other | 10% | ||
| 8504229200 | - - - - Of a high side voltage of 110 kV or more | 10% | ||
| 8504229300 | - - - - Of a high side voltage of 66kV or more, but less than 110 kV | 10% | ||
| 8504229900 | - - - - Other | 10% |