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
8504231000 - - - Having a power handling capacity not exceeding 15,000 kVA 10%
8504232100 - - - - Not exceeding 20,000 kVA 10%
8504232200 - - - - Exceeding 20,000 kVA but not exceeding 30,000 kVA 10%
8504232900 - - - - Other 10%
8504311100 - - - - With a voltage rating of 110 kV or more 10%
8504311200 - - - - With a voltage rating of 66 kV or more, but less than 110 kV 10%
8504311300 - - - - With a voltage rating of 1 kV or more, but less than 66 kV 10%
8504311900 - - - - Other 10%
8504312100 - - - - - Ring type current transformers with a voltage rating not exceeding 220 kV 10%
8504312200 - - - - - Other 10%
8504312300 - - - - With a voltage rating of 66 kV or more, but less than 110 kV 10%
8504312400 - - - - With a voltage rating of 1 kV or more, but less than 66 kV 10%
8504312900 - - - - Other 10%
8504313000 - - - Flyback transformers 10%
8504314000 - - - Intermediate frequency transformers 10%
8504319100 - - - - Of a kind used with toys, scale models or similar recreational models 10%
8504319200 - - - - Other matching transformers 10%
8504319300 - - - - Step up / down transformers; slide regulators 10%
8504319900 - - - - Other 10%
8504321100 - - - - Matching transformers 10%