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
8703236600 - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 10% 80%
8703236700 - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 10% 90%
8703236800 - - - - - Of a cylinder capacity exceeding 2,500 cc 10% 105%
8703237100 - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc 10% 65%
8703237200 - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc 10% 75%
8703237300 - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc 10% 90%
8703237400 - - - - - Of a cylinder capacity exceeding 2,500 cc 10% 105%
8703241100 - - - - Ambulances 0%
8703241200 - - - - Hearses 0%
8703241300 - - - - Prison vans 0%
8703241400 - - - - Motor-homes 0%
8703241500 - - - - Sedan 0%
8703242100 - - - - - Of four-wheel drive 0%
8703242900 - - - - - Other 0%
8703243000 - - - - Other 0%
8703244100 - - - - Ambulances 10%
8703244200 - - - - Hearses 10% 105%
8703244300 - - - - Prison vans 10% 105%
8703244400 - - - - Motor-homes 10%
8703244500 - - - - - Of four-wheel drive 10% 105%