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
9005909000 - - Other 10%
9006300000 - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes 5%
9006400000 - Instant print cameras 5%
9006531000 - - - With a through-the-lens viewfinder (single lens reflex (SLR)) 5%
9006539000 - - - Other 5%
9006591100 - - - - With a through-the-lens viewfinder (single lens reflex (SLR)) 5%
9006591900 - - - - Other 5%
9006592100 - - - - Laser photoplotters 10%
9006592900 - - - - Other 10%
9006593000 - - - Other, laser photoplotters or image setters with a raster image processor 10%
9006599000 - - - Other 10%
9006610000 - - Discharge lamp (“electronic”) flashlight apparatus 5%
9006690000 - - Other 5%
9006911000 - - - For laser photoplotters of subheading 9006.59.21 10%
9006914000 - - - Other, for cameras of subheadings 9006.40 or 9006.53 5%
9006915000 - - - Other, for cameras of subheading 9006.59.11 or 9006.59.19 5%
9006919000 - - - Other 5%
9006991000 - - - For photographic flashlight apparatus 5%
9006999000 - - - Other 5%
9007100000 - Cameras 5%