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
8703213100 - - - - - Three-wheeled vehicles 0%
8703213900 - - - - - Other 0%
8703214100 - - - - Go-karts 10%
8703214200 - - - - All-Terrain Vehicles (ATV) 10% 65%
8703214300 - - - - Ambulances 10%
8703214400 - - - - Motor-homes 10%
8703214500 - - - - Sedan 10% 75%
8703215100 - - - - - Of four-wheel drive 10% 75%
8703215900 - - - - - Other 10% 75%
8703219100 - - - - - Three-wheeled vehicles 10% 60%
8703219900 - - - - - Other 10% 60%
8703221100 - - - - Go-karts 0%
8703221200 - - - - All-Terrain Vehicles (ATV) 0%
8703221300 - - - - Ambulances 0%
8703221400 - - - - Hearses 0%
8703221500 - - - - Prison vans 0%
8703221600 - - - - Motor-homes 0%
8703221700 - - - - Sedan 0%
8703222100 - - - - - Of four-wheel drive 0%
8703222900 - - - - - Other 0%