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
8535301900 - - - Other 10%
8535302000 - - For a voltage of 66 kV or more 10%
8535309000 - - Other 10%
8535400000 - Lightning arresters, voltage limiters and surge suppressors 10%
8535901000 - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers 10%
8535902000 - - Change-over switches of a kind used for starting electric motors 10%
8535909000 - - Other 10%
8536101100 - - - Suitable for use in electric fans 10%
8536101200 - - - Other, for a current of less than 16 A 10%
8536101300 - - - Fuse blocks, of a kind used for motor vehicles 10%
8536101900 - - - Other 10%
8536109100 - - - Suitable for use in electric fans 10%
8536109200 - - - Other, for a current of less than 16 A 10%
8536109300 - - - Fuse blocks, of a kind used for motor vehicles 10%
8536109900 - - - Other 10%
8536201100 - - - For a current of less than 16 A 10%
8536201200 - - - For a current of 16 A or more, but not more than 32 A 10%
8536201300 - - - For a current of more than 32 A, but not more than 1,000 A 10%
8536201900 - - - Other 10%
8536202000 - - Of a kind incorporated into electro-thermic domestic appliances of heading 85.16 10%