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
9405425000 - - - Other, of a kind used for lighting public open spaces or thoroughfares 10%
9405426000 - - - Other exterior lighting 10%
9405429000 - - - Other 10%
9405491000 - - - Searchlights 10%
9405492000 - - - Other spotlights 10%
9405493000 - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, loccomotives, aircraft, ships or lighthouses, of base metal 10%
9405494000 - - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16 10%
9405495000 - - - Other, of a kind used for lighting public open spaces or thoroughfares 10%
9405496000 - - - Other exterior lighting 10%
9405499000 - - - Other 10%
9405501100 - - - Of brass of a kind used for religious rites 0%
9405501900 - - - Other 0%
9405504000 - - Hurricane lamps 10%
9405505000 - - Miners' lamps or quarrymen's lamps 10%
9405509000 - - Other 10%
9405611000 - - - Warning signs, street name signs, road and traffic signs 10%
9405619000 - - - Other 10%
9405691000 - - - Warning signs, street name signs, road and traffic signs 10%
9405699000 - - - Other 10%
9405911000 - - - For luminaires for operating rooms 10%