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 |
|---|---|---|---|---|
| 8703409100 | - - - - Of a cylinder capacity not exceeding 1,000 cc | 10% | 60% | |
| 8703409200 | - - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 10% | 60% | |
| 8703409300 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 10% | 65% | |
| 8703409400 | - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 10% | 75% | |
| 8703409500 | - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 10% | 90% | |
| 8703409600 | - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 10% | 105% | |
| 8703409700 | - - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive | 10% | 105% | |
| 8703409800 | - - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive | 10% | 105% | |
| 8703501100 | - - - Go-karts | 0% | ||
| 8703501200 | - - - All-Terrain Vehicles (ATV) | 0% | ||
| 8703501300 | - - - Ambulances | 0% | ||
| 8703501400 | - - - Hearses | 0% | ||
| 8703501500 | - - - Prison vans | 0% | ||
| 8703501600 | - - - - Of a cylinder capacity not exceeding 2,000 cc | 0% | ||
| 8703501700 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703501800 | - - - - Of a cylinder capacity not exceeding 1,500 cc | 0% | ||
| 8703501900 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 0% | ||
| 8703502100 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703502200 | - - - - Of a cylinder capacity not exceeding 1,500 cc | 0% | ||
| 8703502300 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 0% |