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
8702106000 - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 10%
8702107100 - - - - Of a g.v.w of at least 6 t but not exceeding 18 t 10%
8702107200 - - - - Of a g.v.w exceeding 24 t 10%
8702107900 - - - - Other 10%
8702108100 - - - - Of a g.v.w of at least 6 t but not exceeding 18 t 10%
8702108200 - - - - Of a g.v.w exceeding 24 t 10%
8702108900 - - - - Other 10%
8702109100 - - - - Of a g.v.w. exceeding 24 t 10%
8702109900 - - - - Other 10%
8702201000 - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 0%
8702202200 - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t 0%
8702202300 - - - - Of a g.v.w. exceeding 24 t 0%
8702202900 - - - - Other 0%
8702203100 - - - - Of a g.v.w of at least 6 t but not exceeding 18 t 0%
8702203200 - - - - Of a g.v.w exceeding 24 t 0%
8702203900 - - - - Other 0%
8702204100 - - - - Of a g.v.w exceeding 24 t 0%
8702204900 - - - - Other 0%
8702205000 - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 10%
8702206100 - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t 10%