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
8532900000 - Parts 10%
8533101000 - - Surface mounted 10%
8533109000 - - Other 10%
8533210000 - - For a power handling capacity not exceeding 20 W 10%
8533290000 - - Other 10%
8533310000 - - For a power handling capacity not exceeding 20 W 10%
8533390000 - - Other 10%
8533400000 - Other variable resistors, including rheostats and potentiometers 10%
8533900000 - Parts 10%
8534001000 - Single-sided 10%
8534002000 - Double-sided 10%
8534003000 - Multi-layer 10%
8534009000 - Other 10%
8535100000 - Fuses 10%
8535211000 - - - Moulded case type 10%
8535212000 - - - Earth leakage circuit breaker 10%
8535219000 - - - Other 10%
8535291000 - - - Earth leakage circuit breaker 10%
8535299000 - - - Other 10%
8535301100 - - - Disconnectors having a voltage of less than 36 kV 10%