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 |
|---|---|---|---|---|
| 8549310000 | - - 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% | ||
| 8549390000 | - - Other | 10% | ||
| 8549911000 | - - - Glass from cathode-ray tubes or other activated glass | 10% | ||
| 8549919000 | - - - Other | 10% | ||
| 8549990000 | - - Other | 10% | ||
| 8601100000 | - Powered from an external source of electricity | 10% | ||
| 8601200000 | - Powered by electric accumulators | 10% | ||
| 8602100000 | - Diesel-electric locomotives | 10% | ||
| 8602900000 | - Other | 10% | ||
| 8603100000 | - Powered from an external source of electricity | 10% | ||
| 8603900000 | - Other | 10% | ||
| 8604000000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | 10% | ||
| 8605000000 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04). | 10% | ||
| 8606100000 | - Tank wagons and the like | 10% | ||
| 8606300000 | - Self-discharging vans and wagons, other than those of subheading 8606.10 | 10% | ||
| 8606910000 | - - Covered and closed | 10% | ||
| 8606920000 | - - Open, with non-removable sides of a height exceeding 60 cm | 10% | ||
| 8606990000 | - - Other | 10% | ||
| 8607110000 | - - Driving bogies and bissel-bogies | 10% | ||
| 8607120000 | - - Other bogies and bissel-bogies | 10% |