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
8708925100 - - - - Silencers (mufflers) and exhaust pipes 10%
8708925200 - - - - Parts 10%
8708926100 - - - - Silencers (mufflers) and exhaust pipes 10%
8708926200 - - - - Parts 10%
8708929000 - - - Other 10%
8708935000 - - - For vehicles of heading 87.01 10%
8708936000 - - - For vehicles of heading 87.03 10%
8708937000 - - - For vehicles of heading 87.04 or 87.05 10%
8708939000 - - - Other 10%
8708941100 - - - - For vehicles of heading 87.01 10%
8708941900 - - - - Other 10%
8708949400 - - - - For vehicles of heading 87.01 10%
8708949500 - - - - For vehicles of heading 87.03 10%
8708949900 - - - - Other 10%
8708951000 - - - Safety airbags with inflater system 10%
8708959000 - - - Parts 10%
8708991100 - - - - Unassembled fuel tanks; engine brackets 10%
8708991900 - - - - Other 10%
8708992100 - - - - - Fuel tanks 10%
8708992400 - - - - - Lower half of the fuel tank; fuel caps; filler pipes; filler hose assembly; fuel tank bands 10%