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 |
|---|---|---|---|---|
| 8704909500 | - - - g.v.w exceeding 45 t | 10% | ||
| 8705100000 | - Crane lorries | 10% | ||
| 8705200000 | - Mobile drilling derricks | 10% | ||
| 8705300000 | - Fire fighting vehicles | 10% | ||
| 8705400000 | - Concrete-mixer lorries | 10% | ||
| 8705905000 | - - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds | 10% | ||
| 8705906000 | - - Mobile explosive production vehicles | 10% | ||
| 8705909000 | - - Other | 10% | ||
| 8706001100 | - - For agricultural tractors of heading 87.01 | 10% | ||
| 8706001900 | - - Other | 10% | ||
| 8706002100 | - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 10% | ||
| 8706002200 | - - Other, for vehicles with g.v.w. not exceeding 24 t | 10% | ||
| 8706002300 | - - Other, for vehicles with g.v.w. exceeding 24 t | 10% | ||
| 8706003100 | - - For go-karts and golf cars (including golf buggies) and similar vehicles | 10% | ||
| 8706003200 | - - For ambulances | 10% | ||
| 8706003300 | - - For motor cars (including station wagons and sports cars, but not including vans) | 10% | ||
| 8706003400 | - - For vehicles specially designed for travelling on snow | 10% | ||
| 8706003900 | - - Other | 10% | ||
| 8706004100 | - - For vehicles with g.v.w. not exceeding 24 t | 10% | ||
| 8706004200 | - - For vehicles with g.v.w. exceeding 24 t | 10% |