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 |
|---|---|---|---|---|
| 8703223000 | - - - - Other | 0% | ||
| 8703224100 | - - - - Go-karts | 10% | ||
| 8703224200 | - - - - All-Terrain Vehicles (ATV) | 10% | 65% | |
| 8703224300 | - - - - Ambulances | 10% | ||
| 8703224400 | - - - - Hearses | 10% | 65% | |
| 8703224500 | - - - - Prison vans | 10% | 65% | |
| 8703224600 | - - - - Motor-homes | 10% | ||
| 8703224700 | - - - - Sedan | 10% | 75% | |
| 8703225100 | - - - - - Of four-wheel drive | 10% | 75% | |
| 8703225900 | - - - - - Other | 10% | 75% | |
| 8703229000 | - - - - Other | 10% | 60% | |
| 8703231100 | - - - - Ambulances | 0% | ||
| 8703231200 | - - - - Hearses | 0% | ||
| 8703231300 | - - - - Prison vans | 0% | ||
| 8703231400 | - - - - Motor-homes | 0% | ||
| 8703232100 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 0% | ||
| 8703232200 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 0% | ||
| 8703232300 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 0% | ||
| 8703232400 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 0% | ||
| 8703233100 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 0% |