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
8539214000 - - - Other reflector lamp bulbs 10%
8539219000 - - - Other 10%
8539222000 - - - Of a kind used in medical equipment 10%
8539223100 - - - - Of a kind used in decorative illumination, of a power not exceeding 60 W 10%
8539223200 - - - - Of a kind used in decorative illumination, of a power exceeding 60 W 10%
8539223300 - - - - Other, for domestic lighting 10%
8539223900 - - - - Other 10%
8539229100 - - - - Of a kind used in decorative illumination, of a power not exceeding 60 W 10%
8539229300 - - - - Other, for domestic lighting 10%
8539229900 - - - - Other 10%
8539291000 - - - Of a kind used in medical equipment 10%
8539292000 - - - Of a kind used for motor vehicles 10%
8539293000 - - - Other reflector lamp bulbs 10%
8539294100 - - - - Of a kind suitable for medical equipment 10%
8539294900 - - - - Other 10%
8539295000 - - - Other, having a capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V 10%
8539296000 - - - Other, having a capacity not exceeding 200 W and a voltage not exceeding 100 V 10%
8539299000 - - - Other 10%
8539311000 - - - Tubes for compact fluorescent lamps 10%
8539312000 - - - Other, straight tubes for other fluorescent lamps 10%