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 |
|---|---|---|---|---|
| 4011901000 | - - Of a kind used on vehicles of Chapter 87 | 5% | ||
| 4011902000 | - - Of a kind used on machinery of heading 84.29 or 84.30 | 5% | ||
| 4011909000 | - - Other | 5% | ||
| 4012110000 | - - Of a kind used on motor cars (including station wagons and racing cars) | 10% | ||
| 4012121000 | - - - Of a width not exceeding 450 mm | 5% | ||
| 4012129000 | - - - Other | 5% | ||
| 4012130000 | - - Of a kind used on aircraft | 10% | ||
| 4012192000 | - - - Of a kind used on machinery of heading 84.27 | 5% | ||
| 4012193000 | - - - Of a kind used on machinery of heading 84.29 or 84.30 | 5% | ||
| 4012194100 | - - - - Of a kind used on agricultural or forestry tractors | 5% | ||
| 4012194900 | - - - - Other | 5% | ||
| 4012199000 | - - - Other | 5% | ||
| 4012201000 | - - Of a kind used on motor cars (including station wagons, racing cars) | 10% | ||
| 4012202100 | - - - Of a width not exceeding 450 mm | 10% | ||
| 4012202900 | - - - Other | 10% | ||
| 4012203000 | - - Of a kind used on aircraft | 10% | ||
| 4012204000 | - - Of a kind used on motorcycles | 10% | ||
| 4012205000 | - - Of a kind used on bicycles | 10% | ||
| 4012206000 | - - Of a kind used on machinery of heading 84.29 or 84.30 | 10% | ||
| 4012207100 | - - - Of a kind used on agricultural or forestry tractors | 10% |