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 |
|---|---|---|---|---|
| 8486209300 | - - - Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | 5% | ||
| 8486209400 | - - - Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | 5% | ||
| 8486209500 | - - - Automated machines for the placement or the removal of components or contact elements on semiconductor materials | 5% | ||
| 8486209900 | - - - Other | 5% | ||
| 8486301000 | - - Apparatus for dry etching patterns on flat panel display substrates | 5% | ||
| 8486302000 | - - Apparatus for wet etching, developing, stripping or cleaning flat panel displays | 5% | ||
| 8486303000 | - - Chemical vapour deposition apparatus for flat panel display production; spinners for coating photosensitive emulsions on flat panel display substrates; apparatus for physical deposition on flat panel display substrates | 5% | ||
| 8486309000 | - - Other | 5% | ||
| 8486401000 | - - Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 5% | ||
| 8486402000 | - - Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | 5% | ||
| 8486403000 | - - Moulds for manufacture of semiconductor devices | 5% | ||
| 8486404000 | - - Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 5% | ||
| 8486405000 | - - Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 5% | ||
| 8486406000 | - - Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 5% | ||
| 8486407000 | - - Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates | 5% | ||
| 8486409000 | - - Other | 5% | ||
| 8486901100 | - - - Of apparatus for rapid heating of semiconductor wafers | 5% | ||
| 8486901200 | - - - Of spin dryers for semiconductor wafer processing | 5% | ||
| 8486901300 | - - - Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers | 5% | ||
| 8486901400 | - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 5% |