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
8704529100 - - - - - Refrigerated lorries (trucks) 0%
8704529200 - - - - - Other 0%
8704529300 - - - - - Refrigerated lorries (trucks) 10%
8704529400 - - - - - Dumpers 10%
8704529900 - - - - - Other 10%
8704601100 - - - Pick-up trucks 0%
8704601200 - - - Three-wheeled vehicles 0%
8704601900 - - - Other 0%
8704602100 - - - Pick-up trucks 10%
8704602200 - - - Three-wheeled vehicles 10%
8704602900 - - - Other 10%
8704609100 - - - g.v.w. exceeding 5 t but not exceeding 10 t 10%
8704609200 - - - g.v.w. exceeding 10 t but not exceeding 20 t 10%
8704609300 - - - g.v.w. exceeding 20 t but not exceeding 45 t 10%
8704609400 - - - g.v.w. exceeding 45 t 10%
8704901000 - - Completely Knocked Down 0%
8704909100 - - - g.v.w. not exceeding 5 t 10%
8704909200 - - - g.v.w. exceeding 5 t but not exceeding 10 t 10%
8704909300 - - - g.v.w. exceeding 10 t but not exceeding 20 t 10%
8704909400 - - - g.v.w. exceeding 20 t but not exceeding 45 t 10%