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 |
|---|---|---|---|---|
| 8703909600 | - - - Motor-homes | 10% | ||
| 8703909700 | - - - Sedan | 10% | 60% | |
| 8703909800 | - - - Other motor cars (including station wagons and sports cars, but not including vans) | 10% | 60% | |
| 8703909900 | - - - Other | 10% | 65% | |
| 8704101300 | - - - g.v.w. not exceeding 5 t | 0% | ||
| 8704101400 | - - - g.v.w. exceeding 5 t but not exceeding 10 t | 0% | ||
| 8704101500 | - - - g.v.w. exceeding 10 t but not exceeding 20 t | 0% | ||
| 8704101600 | - - - g.v.w. exceeding 20 t but not exceeding 24 t | 0% | ||
| 8704101700 | - - - g.v.w. exceeding 24 t but not exceeding 45 t | 0% | ||
| 8704101800 | - - - g.v.w. exceeding 45 t | 0% | ||
| 8704103100 | - - - g.v.w. not exceeding 5 t | 10% | ||
| 8704103200 | - - - g.v.w. exceeding 5 t but not exceeding 10 t | 10% | ||
| 8704103300 | - - - g.v.w. exceeding 10 t but not exceeding 20 t | 10% | ||
| 8704103400 | - - - g.v.w. exceeding 20 t but not exceeding 24 t | 10% | ||
| 8704103500 | - - - g.v.w. exceeding 24 t but not exceeding 38 t | 10% | ||
| 8704103600 | - - - g.v.w exceeding 38 t, but not exceeding 45 t | 10% | ||
| 8704103700 | - - - g.v.w. exceeding 45 t | 10% | ||
| 8704211100 | - - - - Refrigerated lorries (trucks) | 0% | ||
| 8704211200 | - - - - Pick-up trucks | 0% | ||
| 8704211300 | - - - - Three-wheeled vehicles | 0% |