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 |
|---|---|---|---|---|
| 8703601700 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703601800 | - - - - Of a cylinder capacity not exceeding 1,500 cc | 0% | ||
| 8703601900 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 0% | ||
| 8703602100 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703602200 | - - - - Of a cylinder capacity not exceeding 1,500 cc | 0% | ||
| 8703602300 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 0% | ||
| 8703602400 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703602500 | - - - - Of a cylinder capacity not exceeding 2,000 cc | 0% | ||
| 8703602600 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703602700 | - - - - Of a cylinder capacity not exceeding 2,000 cc | 0% | ||
| 8703602800 | - - - - Of a cylinder capacity exceeding 2,000 cc | 0% | ||
| 8703603100 | - - - Go-karts | 10% | ||
| 8703603200 | - - - - Of a cylinder capacity not exceeding 1,000 cc | 10% | 65% | |
| 8703603300 | - - - - Of a cylinder capacity exceeding 1,000 cc | 10% | 65% | |
| 8703603400 | - - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 10% | ||
| 8703603500 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 10% | ||
| 8703603600 | - - - - Other | 10% | ||
| 8703604100 | - - - - Of a cylinder capacity not exceeding 1,000 cc | 10% | 65% | |
| 8703604200 | - - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 10% | 65% | |
| 8703604300 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 10% | 65% |