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
8539313000 - - - Compact fluorescent lamps with built-in ballast 10%
8539319000 - - - Other 10%
8539320000 - - Mercury or sodium vapour lamps; metal halide lamps 10%
8539391000 - - - Tubes for compact fluorescent lamps 10%
8539392000 - - - Cold cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays 10%
8539394000 - - - Other fluorescent cold cathode types 10%
8539399000 - - - Other 10%
8539410000 - - Arc-lamps 10%
8539490000 - - Other 10%
8539510000 - - Light-emitting diode (LED) modules 10%
8539521000 - - - Equipped with screw bases 10%
8539529000 - - - Other 10%
8539901000 - - Aluminium end caps for fluorescent lamps; aluminium screw caps for incandescent lamps 10%
8539902000 - - Other, suitable for lamps of motor vehicles 10%
8539903000 - - Other, of subheading 8539.51.00 10%
8539909000 - - Other 10%
8540110000 - - Colour 10%
8540120000 - - Monochrome 10%
8540200000 - Television camera tubes; image converters and intensifiers; other photo-cathode tubes 10%
8540401000 - - Data/graphic display tubes, colour, of a kind used for articles of heading 85.25 10%