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
8703609700 - - - - Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive 10% 105%
8703609800 - - - - Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive 10% 105%
8703701100 - - - Go-karts 0%
8703701200 - - - All-Terrain Vehicles (ATV) 0%
8703701300 - - - Ambulances 0%
8703701400 - - - Hearses 0%
8703701500 - - - Prison vans 0%
8703701600 - - - - Of a cylinder capacity not exceeding 2,000 cc 0%
8703701700 - - - - Of a cylinder capacity exceeding 2,000 cc 0%
8703701800 - - - - Of a cylinder capacity not exceeding 1,500 cc 0%
8703701900 - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 0%
8703702100 - - - - Of a cylinder capacity exceeding 2,000 cc 0%
8703702200 - - - - Of a cylinder capacity not exceeding 1,500 cc 0%
8703702300 - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc 0%
8703702400 - - - - Of a cylinder capacity exceeding 2,000 cc 0%
8703702500 - - - - Of a cylinder capacity not exceeding 2,000 cc 0%
8703702600 - - - - Of a cylinder capacity exceeding 2,000 cc 0%
8703702700 - - - - Of a cylinder capacity not exceeding 2,000 cc 0%
8703702800 - - - - Of a cylinder capacity exceeding 2,000 cc 0%
8703703100 - - - Go-karts 10%