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
8536209100 - - - For a current of less than 16 A 10%
8536209900 - - - Other 10%
8536301000 - - Lightning arresters 10%
8536302000 - - Of a kind used in radio equipment or in electric fans 10%
8536309000 - - Other 10%
8536411000 - - - Digital relays 10%
8536412000 - - - Of a kind used in radio equipment 10%
8536413000 - - - Of a kind used in electric fans 10%
8536414000 - - - Other, for a current of less than 16 A 10%
8536419100 - - - - Semiconductor or electro-magnetic relays of voltage not exceeding 28 V 10%
8536419900 - - - - Other 10%
8536491000 - - - Digital relays 10%
8536499000 - - - Other 10%
8536502000 - - Over-current and residual-current automatic switches 10%
8536503200 - - - Of a kind suitable for use in electric fans or in radio equipment 10%
8536503300 - - - Other, of a rated current carrying capacity of less than 16 A 10%
8536503900 - - - Other 10%
8536504000 - - Miniature switches suitable for use in rice cookers or toaster ovens 10%
8536505100 - - - For a current of less than 16 A 10%
8536505900 - - - Other 10%