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
8511509900 - - - Other 10%
8511801000 - - Of a kind used for aircraft engines 10%
8511802000 - - Of a kind suitable for motor vehicles engines 10%
8511809000 - - Other 10%
8511901000 - - Of a kind used for aircraft engines 10%
8511902000 - - Of a kind suitable for motor vehicles engines 10%
8511909000 - - Other 10%
8512100000 - Lighting or visual signalling equipment of a kind used on bicycles 10%
8512202000 - - Unassembled lighting or visual signalling equipment 10%
8512209100 - - - For motorcycles 10%
8512209900 - - - Other 10%
8512301000 - - Horns and sirens, assembled 10%
8512302000 - - Unassembled sound signalling equipment 10%
8512309100 - - - Obstacle detection (warning) devices for vehicles 10%
8512309900 - - - Other 10%
8512400000 - Windscreen wipers, defrosters and demisters 10%
8512901000 - - Of goods of subheading 8512.10 10%
8512902000 - - Of goods of subheading 8512.20, 8512.30 or 8512.40 10%
8513103000 - - Miners’ helmet lamps and quarrymen’s lamps 10%
8513109000 - - Other 10%