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
8703244900 - - - - - Other 10% 105%
8703245100 - - - - - Of four-wheel drive 10% 105%
8703245900 - - - - - Other 10% 105%
8703246100 - - - - - Of four-wheel drive 10% 105%
8703246900 - - - - - Other 10% 105%
8703311100 - - - - Go-karts 0%
8703311200 - - - - All-Terrain Vehicles (ATV) 0%
8703311300 - - - - Ambulances 0%
8703311400 - - - - Hearses 0%
8703311500 - - - - Prison vans 0%
8703311600 - - - - Motor-homes 0%
8703311700 - - - - Sedan 0%
8703312100 - - - - - Of four-wheel drive 0%
8703312900 - - - - - Other 0%
8703313100 - - - - - Three-wheeled vehicles 0%
8703313900 - - - - - Other 0%
8703314100 - - - - Go-karts 10%
8703314200 - - - - All-Terrain Vehicles (ATV) 10% 65%
8703314300 - - - - Ambulances 10%
8703314400 - - - - Hearses 10% 65%