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 |
|---|---|---|---|---|
| 8712002000 | - Bicycles designed to be ridden by children | 0% | ||
| 8712003000 | - Other bicycles | 0% | ||
| 8712009000 | - Other | 0% | ||
| 8713100000 | - Not mechanically propelled | 0% | ||
| 8713900000 | - Other | 0% | ||
| 8714101000 | - - Saddles | 10% | ||
| 8714102000 | - - Spokes and nipples | 10% | ||
| 8714103000 | - - Frame and forks including telescopic fork, rear suspension and parts thereof | 10% | ||
| 8714104000 | - - Gearing, gearbox, clutch and other transmission equipment and parts thereof | 10% | ||
| 8714105000 | - - Wheel rims | 10% | ||
| 8714106000 | - - Brakes and parts thereof | 10% | ||
| 8714107000 | - - Silencers (mufflers) and parts thereof | 10% | ||
| 8714109000 | - - Other | 10% | ||
| 8714201100 | - - - Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm | 10% | ||
| 8714201200 | - - - Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto is not less than 30 mm | 10% | ||
| 8714201900 | - - - Other | 10% | ||
| 8714209000 | - - Other | 0% | ||
| 8714911000 | - - - For bicycles of subheading 8712.00.20 | 5% | ||
| 8714919100 | - - - - Parts for forks | 5% | ||
| 8714919900 | - - - - Other | 5% |