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
8549111900 - - - - Other 10%
8549112000 - - - Waste and scrap containing mainly iron 10%
8549113000 - - - Waste and scrap containing mainly copper 10%
8549119100 - - - - Of a kind used in aircraft 10%
8549119200 - - - - Other, of subheading 8507.10.92, 8507.10.95, 8507.20.94 or 8507.20.95 10%
8549119900 - - - - Other 10%
8549121000 - - - Of primary cells and primary batteries 10%
8549122000 - - - Of electric accumulators of a kind used in aircraft 10%
8549129000 - - - Other 10%
8549131000 - - - Of primary cells and primary batteries 10%
8549132000 - - - Of electric accumulators of a kind used in aircraft 10%
8549139000 - - - Other 10%
8549141000 - - - Of primary cells and primary batteries 10%
8549142000 - - - Of electric accumulators of a kind used in aircraft 10%
8549149000 - - - Other 10%
8549191000 - - - Of primary cells and primary batteries 10%
8549192000 - - - Of electric accumulators of a kind used in aircraft 10%
8549199000 - - - Other 10%
8549210000 - - Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 10%
8549290000 - - Other 10%