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
8542310000 - - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits 5%
8542320000 - - Memories 5%
8542330000 - - Amplifiers 5%
8542390000 - - Other 5%
8542900000 - Parts 5%
8543100000 - Particle accelerators 10%
8543200000 - Signal generators 10%
8543302000 - - Wet processing equipment for the application by immersion of chemical or electrochemical solutions, whether or not for the purpose of removing material on printed circuit board/printed wiring board substrates 10%
8543309100 - - - Electroplating and electrolysis machines of a kind use solely or principally for the manufacture of printed circuits 10%
8543309900 - - - Other 10%
8543400000 - Electronic cigarettes and similar personal electric vaporising devices 10% 10%
8543701000 - - Electric fence energisers 10%
8543702100 - - - Cordless infrared remote control devices for video game consoles, other than game controllers of heading 95.04 10%
8543702900 - - - Other 10%
8543703000 - - Electrical machines and apparatus with translation or dictionary functions 10%
8543704000 - - Equipment for the removal of dust particles or the elimination of electrostatic charge during the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies; machines for curing material by ultra-violet light for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies 10%
8543705000 - - Microwave amplifiers; digital flight-data recorders; portable battery operated electronic reader for recording and reproducing text, still image or audio file 10%
8543706000 - - Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound; articles specifically designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks 10%
8543709000 - - Other 10%
8543901000 - - Of goods of subheading 8543.10 or 8543.20 10%