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 |
|---|---|---|---|---|
| 4010330000 | - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | 10% | NIL NIL 0.2% | |
| 4010340000 | - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | 10% | NIL NIL 0.2% | |
| 4010350000 | - - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm | 10% | NIL NIL 0.2% | |
| 4010360000 | - - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm | 10% | NIL NIL 0.2% | |
| 4010390000 | - - Other | 10% | NIL NIL 0.2% | |
| 4011100000 | - Of a kind used on motor cars (including station wagons and racing cars) | 5% | ||
| 4011201100 | - - - Having a width not exceeding 230 mm, and fitting a rim of a diameter not exceeding 16 inch | 5% | ||
| 4011201200 | - - - Having a width not exceeding 230 mm, and fitting a rim of a diameter exceeding 16 inch | 5% | ||
| 4011201300 | - - - Having a width exceeding 230 mm but not exceeding 385 mm | 5% | ||
| 4011201900 | - - - Other | 5% | ||
| 4011209000 | - - Other | 5% | ||
| 4011300000 | - Of a kind used on aircraft | 5% | ||
| 4011400000 | - Of a kind used on motorcycles | 5% | ||
| 4011500000 | - Of a kind used on bicycles | 5% | ||
| 4011700000 | - Of a kind used on agricultural or forestry vehicles and machines | 5% | ||
| 4011801100 | - - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines | 5% | ||
| 4011801900 | - - - Other | 5% | ||
| 4011803100 | - - - Of a kind used on machinery of heading 84.29 or 84.30 | 5% | ||
| 4011803900 | - - - Other | 5% | ||
| 4011804000 | - - Fitting a rim of a diameter exceeding 24 inch, other | 5% |