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 |
|---|---|---|---|---|
| 8703708700 | - - - - Of a cylinder capacity exceeding 3,000 cc | 10% | 105% | |
| 8703709100 | - - - - Of a cylinder capacity not exceeding 1,000 cc | 10% | 60% | |
| 8703709200 | - - - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 10% | 60% | |
| 8703709300 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 10% | 65% | |
| 8703709400 | - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 10% | 75% | |
| 8703709500 | - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 10% | 90% | |
| 8703709600 | - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 10% | 105% | |
| 8703709700 | - - - - Of a cylinder capacity exceeding 3,000 cc | 10% | 105% | |
| 8703801100 | - - - Go-karts | 0% | ||
| 8703801200 | - - - All-Terrain Vehicles (ATV) | 0% | ||
| 8703801300 | - - - Ambulances | 0% | ||
| 8703801400 | - - - Hearses | 0% | ||
| 8703801500 | - - - Prison vans | 0% | ||
| 8703801600 | - - - Motor-homes | 0% | ||
| 8703801700 | - - - Sedan | 0% | ||
| 8703801800 | - - - Other motor cars (including station wagons and sports cars, but not including vans) | 0% | ||
| 8703801900 | - - - Other | 0% | ||
| 8703809100 | - - - Go-karts | 10% | ||
| 8703809200 | - - - All-Terrain Vehicles (ATV) | 10% | 10% | |
| 8703809300 | - - - Ambulances | 10% |