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
8537201100 - - - Incorporating electrical instruments for breaking, connecting or protecting electrical circuits for a voltage of 66 kV or more 10%
8537201900 - - - Other 10%
8537202100 - - - Incorporating electrical instruments for breaking, connecting or protecting electrical circuits for a voltage of 66 kV or more 10%
8537202900 - - - Other 10%
8537209000 - - Other 10%
8538101100 - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices 10%
8538101200 - - - Of a kind used in radio equipment 10%
8538101900 - - - Other 10%
8538102100 - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices 10%
8538102200 - - - Of a kind used in radio equipment 10%
8538102900 - - - Other 10%
8538901100 - - - Parts of goods of subheading 8536.69.10, 8536.90.12 or 8536.90.19 10%
8538901200 - - - Parts of goods of subheading 8536.50.51, 8536.50.59, 8536.69.32 or 8536.69.39 10%
8538901300 - - - Parts of goods of subheading 8537.10.20 5%
8538901900 - - - Other 10%
8538902000 - - For a voltage exceeding 1,000 V 10%
8539101000 - - For motor vehicles of Chapter 87 10%
8539109000 - - Other 10%
8539212000 - - - Of a kind used in medical equipment 10%
8539213000 - - - Of a kind used for motor vehicles 10%