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
4012207900 - - - Other 10%
4012208000 - - Of a kind used on machinery of heading 84.27 10%
4012209100 - - - Buffed tyres 10%
4012209900 - - - Other 10%
4012901400 - - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm 10%
4012901700 - - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm 10%
4012901900 - - - Other 10%
4012902100 - - - Of a width not exceeding 450 mm 10%
4012902200 - - - Of a width exceeding 450 mm 10%
4012907100 - - - Of a width not exceeding 450 mm 10% NIL NIL 0.2%
4012907200 - - - Of a width exceeding 450 mm 10% NIL NIL 0.2%
4012908000 - - Tyre flaps 10%
4012909000 - - Other 10%
4013101100 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 10%
4013101900 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10%
4013102100 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 10%
4013102900 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10%
4013200000 - Of a kind used on bicycles 5%
4013901100 - - - Suitable for fitting to tyres of a width not exceeding 450 mm 10%
4013901900 - - - Suitable for fitting to tyres of a width exceeding 450 mm 10%