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
8806930000 - - With maximum take-off weight more than 7 kg but not more than 25 kg 5%
8806940000 - - With maximum take-off weight more than 25 kg but not more than 150 kg 5%
8806990000 - - Other 5%
8807100000 - Propellers and rotors and parts thereof 0%
8807200000 - Under-carriages and parts thereof 0%
8807300000 - Other parts of aeroplanes, helicopters or unmanned aircraft 0%
8807900000 - Other 0%
8901101000 - - Of a gross tonnage not exceeding 26 0%
8901102000 - - Of a gross tonnage exceeding 26 but not exceeding 500 0%
8901106000 - - Of a gross tonnage exceeding 500 but not exceeding 1,000 0%
8901107000 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 0%
8901108000 - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 0%
8901109000 - - Of a gross tonnage exceeding 5,000 0%
8901205000 - - Of a gross tonnage not exceeding 5,000 0%
8901207100 - - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000 0%
8901207200 - - - Of a gross tonnage exceeding 20,000 but not exceeding 30,000 0%
8901207300 - - - Of a gross tonnage exceeding 30,000 but not exceeding 50,000 0%
8901208000 - - Of a gross tonnage exceeding 50,000 0%
8901305000 - - Of a gross tonnage not exceeding 5,000 0%
8901307000 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 0%