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 |
|---|---|---|---|---|
| 8486105000 | - - Grinding, polishing and lapping machines for processing of semiconductor wafers | 5% | ||
| 8486106000 | - - Apparatus for growing or pulling monocrystal semiconductor boules | 5% | ||
| 8486109000 | - - Other | 5% | ||
| 8486201100 | - - - Chemical vapour deposition apparatus for semiconductor production | 5% | ||
| 8486201200 | - - - Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers | 5% | ||
| 8486201300 | - - - Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production | 5% | ||
| 8486201900 | - - - Other | 5% | ||
| 8486202100 | - - - Ion implanters for doping semiconductor materials | 5% | ||
| 8486202900 | - - - Other | 5% | ||
| 8486203100 | - - - Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers | 5% | ||
| 8486203200 | - - - Equipment for dry-etching patterns on semiconductor materials | 5% | ||
| 8486203300 | - - - Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers | 5% | ||
| 8486203900 | - - - Other | 5% | ||
| 8486204100 | - - - Direct write-on-wafer apparatus | 5% | ||
| 8486204200 | - - - Step and repeat aligners | 5% | ||
| 8486204900 | - - - Other | 5% | ||
| 8486205100 | - - - Dicing machines for scribing or scoring semiconductor wafers | 5% | ||
| 8486205900 | - - - Other | 5% | ||
| 8486209100 | - - - Lasercutters for cutting contacting tracks in semiconductor production by laser beam | 5% | ||
| 8486209200 | - - - Machines for bending, folding and straightening semiconductor leads | 5% |