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
8543902000 - - Of goods of subheading 8543.30.20 10%
8543903000 - - Of goods of subheading 8543.70.30 10%
8543904000 - - Of goods of subheading 8543.70.40 10%
8543909000 - - Other 10%
8544112000 - - - With an outer coating or covering of paper, textiles or poly(vinyl chloride) 10%
8544113000 - - - With an outer coating of lacquer 10%
8544114000 - - - With an outer coating of enamel 10%
8544119000 - - - Other 10%
8544190000 - - Other 10%
8544201100 - - - Insulated with rubber or plastics 10% NIL NIL 0.2%
8544201900 - - - Other 10%
8544202100 - - - Insulated with rubber or plastics 10% NIL NIL 0.2%
8544202900 - - - Other 10%
8544203100 - - - Insulated with rubber or plastics 10% NIL NIL 0.2%
8544203900 - - - Other 10%
8544204100 - - - Insulated with rubber or plastics 10% NIL NIL 0.2%
8544204900 - - - Other 10%
8544301200 - - - - Of a kind used for vehicles of heading 87.02, 87.03, 87.04 or 87.11 10% NIL NIL 0.2%
8544301300 - - - - Other 10% NIL NIL 0.2%
8544301400 - - - - Of a kind used for vehicles of heading 87.02, 87.03, 87.04 or 87.11 10%