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
8704329300 - - - - - Refrigerated lorries (trucks) 10%
8704329400 - - - - - Refuse/garbage collection vehicles having a refuse compressing device 10%
8704329500 - - - - - Tanker vehicles; bulk-cement lorries (trucks) 10%
8704329600 - - - - - Armoured cargo vehicles for transporting valuables 10%
8704329700 - - - - - Hooklift lorries (trucks) 10%
8704329800 - - - - - Dumpers 10%
8704329900 - - - - - Other 10%
8704411100 - - - - Refrigerated lorries (trucks) 0%
8704411900 - - - - Other 0%
8704412100 - - - - Refrigerated lorries (trucks) 10%
8704412200 - - - - Refuse/garbage collection vehicles having a refuse compressing device 10%
8704412300 - - - - Tanker vehicles; bulk-cement lorries (trucks) 10%
8704412400 - - - - Armoured cargo vehicles for transporting valuables 10%
8704412500 - - - - Hooklift lorries (trucks) 10%
8704412600 - - - - Pick-up trucks 10%
8704412700 - - - - Three-wheeled vehicles 10%
8704412900 - - - - Other 10%
8704421100 - - - - - Refrigerated lorries (trucks) 0%
8704421900 - - - - - Other 0%
8704422100 - - - - - Refrigerated lorries (trucks) 10%