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
8504909000 - - Other 10%
8505110000 - - Of metal 10%
8505190000 - - Other 10%
8505200000 - Electro-magnetic couplings, clutches and brakes 10%
8505901000 - - Electro-magnets of a kind used solely or principally for magnetic resonance imaging apparatus other than electro-magnets of heading 90.18 10%
8505902000 - - Electro-magnetic lifting heads 10%
8505909000 - - Other 10%
8506101100 - - - Zinc-carbon 10%
8506101200 - - - Alkaline 10%
8506101900 - - - Other 10%
8506109100 - - - Zinc-carbon 10%
8506109900 - - - Other 10%
8506300000 - Mercuric oxide 10%
8506400000 - Silver oxide 10%
8506500000 - Lithium 10%
8506601000 - - Having an external volume not exceeding 300 cm3 10%
8506609000 - - Other 10%
8506803000 - - Having an external volume not exceeding 300 cm3 10%
8506809000 - - Other 10%
8506900000 - Parts 10%