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
8704224200 - - - - - Refuse/garbage collection vehicles having a refuse compressing device 10%
8704224300 - - - - - Tanker vehicles; bulk-cement lorries (trucks) 10%
8704224500 - - - - - Hooklift lorries (trucks) 10%
8704224600 - - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 6 t but not exceeding 10 t 10%
8704224700 - - - - - Armoured cargo vehicles for transporting valuables, g.v.w. exceeding 10 t but not exceeding 20 t 10%
8704225100 - - - - - - g.v.w. exceeding 6 t but not exceeding 10 t 10%
8704225900 - - - - - - Other 10%
8704231100 - - - - - Refrigerated lorries (trucks) 0%
8704231900 - - - - - Other 0%
8704232100 - - - - - Refrigerated lorries (trucks) 10%
8704232200 - - - - - Refuse/garbage collection vehicles having a refuse compressing device 10%
8704232300 - - - - - Tanker vehicles; bulk-cement lorries (trucks) 10%
8704232400 - - - - - Armoured cargo vehicles for transporting valuables 10%
8704232500 - - - - - Hooklift lorries (trucks) 10%
8704232900 - - - - - Other 10%
8704235100 - - - - - Refrigerated lorries (trucks) 0%
8704235900 - - - - - Other 0%
8704236100 - - - - - Refrigerated lorries (trucks) 10%
8704236200 - - - - - Refuse/garbage collection vehicles having a refuse compressing device 10%
8704236300 - - - - - Tanker vehicles; bulk-cement lorries (trucks) 10%