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
8523299300 - - - - - - Of a kind suitable for computer use 5%
8523299400 - - - - - - Other 5%
8523299500 - - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media 5%
8523299900 - - - - - Other 5%
8523411000 - - - Of a kind suitable for computer use 5%
8523419000 - - - Other 5%
8523491100 - - - - Of a kind used for reproducing phenomena other than sound or image 5%
8523491200 - - - - - Educational, technical, scientific, historical or cultural discs 5%
8523491300 - - - - - Other 5%
8523491400 - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media 5%
8523491500 - - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies 5%
8523491600 - - - - Other, of a kind suitable for cinematography 5%
8523491900 - - - - Other 5%
8523499100 - - - - Of a kind used for reproducing phenomena other than sound or image 5%
8523499200 - - - - Of a kind used for reproducing sound only 5%
8523499300 - - - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media 5%
8523499900 - - - - Other 5%
8523511100 - - - - Of a kind suitable for computer use 5%
8523511900 - - - - Other 5%
8523512100 - - - - - Of a kind suitable for computer use 5%