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
8702903300 - - - Other, of a g.v.w. exceeding 24 t 0%
8702903900 - - - Other 0%
8702904000 - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 10%
8702905100 - - - - Of a g.v.w. not exceeding 24 t 10%
8702905900 - - - - Other 10%
8702906100 - - - - Of a g.v.w. not exceeding 24 t 10%
8702906900 - - - - Other 10%
8702907100 - - - - Of a g.v.w. not exceeding 24 t 10%
8702907900 - - - - Other 10%
8702908000 - - - Other, of a g.v.w. exceeding 24 t 10%
8702909000 - - - Other 10%
8703101000 - - Golf cars (including golf buggies) and similar vehicles 10%
8703109000 - - Other 10%
8703211100 - - - - Go-karts 0%
8703211200 - - - - All-Terrain Vehicles (ATV) 0%
8703211300 - - - - Ambulances 0%
8703211400 - - - - Motor-homes 0%
8703211500 - - - - Sedan 0%
8703212100 - - - - - Of four-wheel drive 0%
8703212900 - - - - - Other 0%