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 |
|---|---|---|---|---|
| 8902004300 | - - Of a gross tonnage of 40 or more but not exceeding 101 | 0% | ||
| 8902004400 | - - Of a gross tonnage exceeding 101 but not exceeding 250 | 0% | ||
| 8902004500 | - - Of a gross tonnage exceeding 250 but not exceeding 1,000 | 0% | ||
| 8902004600 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 0% | ||
| 8902004700 | - - Of a gross tonnage exceeding 4000 | 0% | ||
| 8903110000 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 0% | ||
| 8903120000 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 0% | ||
| 8903190000 | - - Other | 0% | ||
| 8903210000 | - - Of a length not exceeding 7.5 m | 0% | ||
| 8903220000 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 0% | ||
| 8903230000 | - - Of a length exceeding 24 m | 0% | ||
| 8903310000 | - - Of a length not exceeding 7.5 m | 0% | ||
| 8903320000 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 0% | ||
| 8903330000 | - - Of a length exceeding 24 m | 0% | ||
| 8903930000 | - - Of a length not exceeding 7.5 m | 0% | ||
| 8903990000 | - - Other | 0% | ||
| 8904001000 | - Of a gross tonnage not exceeding 26 | 0% | ||
| 8904003200 | - - Of a power not exceeding 1,200 hp | 0% | ||
| 8904003300 | - - Of a power exceeding 1,200 hp but not exceeding 3,200 hp | 0% | ||
| 8904003400 | - - Of a power exceeding 3,200 hp but not exceeding 4,000 hp | 0% |