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
8521909900 - - - Other 10%
8522100000 - Pick-up cartridges 10%
8522902000 - - Printed circuit board assemblies for telephone answering machines 10%
8522903000 - - Printed circuit board assemblies for cinematographic sound recorders or reproducers 10%
8522904000 - - Audio or video tapedecks and compact disc mechanisms 10%
8522905000 - - Audio or video reproduction heads, magnetic type; magnetic erasing heads and rods 10%
8522909100 - - - Other parts and accessories of cinematographic sound recorders or reproducers 10%
8522909200 - - - Other parts of telephone answering machines 10%
8522909300 - - - Other parts and accessories for goods of subheading 8519.81 or heading 85.21 10%
8522909900 - - - Other 10%
8523211000 - - - Unrecorded 5%
8523219000 - - - Other 5%
8523291100 - - - - - Computer tapes 5%
8523291900 - - - - - Other 5%
8523292100 - - - - - Video tapes 5%
8523292900 - - - - - Other 5%
8523293100 - - - - - Computer tapes 5%
8523293300 - - - - - Video tapes 5%
8523293900 - - - - - Other 5%
8523294100 - - - - - Computer tapes 5%