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
8716399100 - - - - Having a carrying capacity (payload) exceeding 200 t 10%
8716399900 - - - - Other 10%
8716400000 - Other trailers and semi-trailers 10%
8716801000 - - Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of a kind used in factories or workshops, except wheelbarrows 10%
8716802000 - - Wheelbarrows 10%
8716809000 - - Other 10%
8716901300 - - - For goods of subheading 8716.20 10%
8716901900 - - - Other 10%
8716902100 - - - Castor wheels, of a diameter (including tyres) exceeding 100 mm but not more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm 10%
8716902200 - - - Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm 10%
8716902300 - - - Other, for goods of subheading 8716.80.10 10%
8716902400 - - - Other, for goods of subheading 8716.80.20 10%
8716909400 - - - Spokes and nipples 10%
8716909500 - - - Castor wheels, of a diameter (including tyres) exceeding 100 mm but not more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm 10%
8716909600 - - - Castor wheels, of a diameter (including tyres) exceeding 75 mm but not more than 100 mm, or more than 250 mm provided the width of the wheel or tyre fitted thereto is not less than 30 mm 10%
8716909900 - - - Other 10%
8801000000 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. 0%
8802110000 - - Of an unladen weight not exceeding 2,000 kg 0%
8802120000 - - Of an unladen weight exceeding 2,000 kg 0%
8802201000 - - Aeroplanes 0%