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
8513901000 - - Of miners’ helmet lamps or quarrymen’s lamps 10%
8513903000 - - Flashlight reflectors; flashlight switch slides of plastics 10%
8513909000 - - Other 10%
8514110000 - - Hot isostatic presses 5%
8514190000 - - Other 5%
8514202000 - - Electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 5%
8514209000 - - Other 5%
8514311000 - - - For the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 5%
8514319000 - - - Other 5%
8514321000 - - - For the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 5%
8514329000 - - - Other 5%
8514391000 - - - For the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 5%
8514399000 - - - Other 5%
8514400000 - Other equipment for the heat treatment of materials by induction or dielectric loss 5%
8514902000 - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 5%
8514909000 - - Other 5%
8515110000 - - Soldering irons and guns 5%
8515191100 - - - - Wave soldering machines 5%
8515191900 - - - - Other 5%
8515199000 - - - Other 5%