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
8701241000 - - - Completely Knocked Down 10%
8701249000 - - - Other 10%
8701291000 - - - Completely Knocked Down 10%
8701299000 - - - Other 10%
8701300000 - Track-laying tractors 10%
8701911000 - - - Agricultural tractors 0%
8701919000 - - - Other 10%
8701921000 - - - Agricultural tractors 0%
8701929000 - - - Other 10%
8701931000 - - - Agricultural tractors 0%
8701939000 - - - Other 10%
8701941000 - - - Agricultural tractors 0%
8701949000 - - - Other 10%
8701951000 - - - Agricultural tractors 0%
8701959000 - - - Other 10%
8702101000 - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 0%
8702104100 - - - - Of a g.v.w of at least 6 t but not exceeding 18 t 0%
8702104200 - - - - Of a g.v.w exceeding 24 t 0%
8702104900 - - - - Other 0%
8702105000 - - - Other 0%