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
8703331200 - - - - Hearses 0%
8703331300 - - - - Prison vans 0%
8703331400 - - - - Motor-homes 0%
8703332100 - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 0%
8703332200 - - - - - Of a cylinder capacity exceeding 3,000 cc 0%
8703333100 - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 0%
8703333200 - - - - - Of a cylinder capacity exceeding 3,000 cc 0%
8703333300 - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 0%
8703333400 - - - - - Of a cylinder capacity exceeding 3,000 cc 0%
8703334000 - - - - Other 0%
8703335100 - - - - Ambulances 10%
8703335200 - - - - Hearses 10% 105%
8703335300 - - - - Prison vans 10% 105%
8703335400 - - - - Motor-homes 10%
8703336100 - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 10% 105%
8703336200 - - - - - Of a cylinder capacity exceeding 3,000 cc 10% 105%
8703337100 - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc 10% 105%
8703337200 - - - - - Of a cylinder capacity exceeding 3,000 cc 10% 105%
8703338000 - - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel-drive 10% 105%
8703339000 - - - - Other 10% 105%