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 |
|---|---|---|---|---|
| 8523512900 | - - - - - Other | 5% | ||
| 8523513000 | - - - - 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% | ||
| 8523519100 | - - - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies | 5% | ||
| 8523519200 | - - - - - Other, of a kind suitable for cinematography | 5% | ||
| 8523519900 | - - - - - Other | 5% | ||
| 8523520000 | - - “Smart cards†| 5% | ||
| 8523591000 | - - - Proximity cards and tags | 5% | ||
| 8523592100 | - - - - Of a kind suitable for computer use | 5% | ||
| 8523592900 | - - - - Other | 5% | ||
| 8523593000 | - - - - Of a kind used for reproducing phenomena other than sound or image | 5% | ||
| 8523594000 | - - - - 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% | ||
| 8523599000 | - - - - Other | 5% | ||
| 8523804000 | - - Gramophone records | 5% | ||
| 8523805100 | - - - Of a kind suitable for computer use | 5% | ||
| 8523805900 | - - - Other | 5% | ||
| 8523809100 | - - - Of a kind used for reproducing phenomena other than sound or image | 5% | ||
| 8523809200 | - - - 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% | ||
| 8523809900 | - - - Other | 5% | ||
| 8524110000 | - - Of liquid crystals | 10% | ||
| 8524120000 | - - Of organic light-emitting diodes (OLED) | 5% |