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
8516409000 - - Other 10%
8516500000 - Microwave ovens 10%
8516601000 - - Rice cookers 10%
8516609000 - - Other 10%
8516710000 - - Coffee or tea makers 10%
8516720000 - - Toasters 10%
8516791000 - - - Kettles 10%
8516799000 - - - Other 10%
8516801000 - - For type-founding or type-setting machines; for industrial furnaces 10%
8516803000 - - For domestic appliances 10%
8516809000 - - Other 10%
8516902100 - - - Sealed hotplates for domestic appliances 10%
8516902900 - - - Other 10%
8516903000 - - Of goods of subheading 8516.10 10%
8516904000 - - Of electric heating resistors for type-founding or type-setting machines 10%
8516909000 - - Other 10%
8517110000 - - Line telephone sets with cordless handsets 5%
8517130000 - - Smartphones 5%
8517140000 - - Other telephones for cellular networks or for other wireless networks 5%
8517180000 - - Other 5%