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
8515210000 - - Fully or partly automatic 5%
8515290000 - - Other 5%
8515310000 - - Fully or partly automatic 5%
8515391000 - - - AC arc welders, transformer type 5%
8515399000 - - - Other 5%
8515801000 - - Electric machines and apparatus for hot spraying of metals or sintered metal carbides 5%
8515809000 - - Other 5%
8515901000 - - Of AC arc welders, transformer type 5%
8515902100 - - - Of wave soldering machines 5%
8515902900 - - - Other 5%
8515909000 - - Other 5%
8516101100 - - - Water dispenser fitted only with water heater, for domestic use 10%
8516101900 - - - Other 10%
8516103000 - - Immersion heaters 10%
8516210000 - - Storage heating radiators 10%
8516290000 - - Other 10%
8516310000 - - Hair dryers 10%
8516320000 - - Other hair-dressing apparatus 10%
8516330000 - - Hand-drying apparatus 10%
8516401000 - - Of a kind designed to use steam from industrial boilers 10%