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
8703809400 - - - Hearses 10% 10%
8703809500 - - - Prison vans 10% 10%
8703809600 - - - Motor-homes 10%
8703809700 - - - Sedan 10% 10%
8703809800 - - - Other motor cars (including station wagons and sports cars, but not including vans) 10% 10%
8703809900 - - - Other 10% 10%
8703901100 - - - Go-karts 0%
8703901200 - - - All-Terrain Vehicles (ATV) 0%
8703901300 - - - Ambulances 0%
8703901400 - - - Hearses 0%
8703901500 - - - Prison vans 0%
8703901600 - - - Motor-homes 0%
8703901700 - - - Sedan 0%
8703901800 - - - Other motor cars (including station wagons and sports cars, but not including vans) 0%
8703901900 - - - Other 0%
8703909100 - - - Go-karts 10%
8703909200 - - - All-Terrain Vehicles (ATV) 10% 65%
8703909300 - - - Ambulances 10%
8703909400 - - - Hearses 10% 65%
8703909500 - - - Prison vans 10% 65%