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 |
|---|---|---|---|---|
| 8486904100 | - - - Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices | 5% | ||
| 8486904200 | - - - Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors | 5% | ||
| 8486904300 | - - - Of automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | 5% | ||
| 8486904400 | - - - Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 5% | ||
| 8486904500 | - - - Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 5% | ||
| 8486904600 | - - - Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies | 5% | ||
| 8486904900 | - - - Other | 5% | ||
| 8487100000 | - Ships’ or boats’ propellers and blades therefor | 10% | ||
| 8487900000 | - Other | 10% | ||
| 8501102100 | - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 | 10% | ||
| 8501102200 | - - - - Other, of an output not exceeding 5 W | 10% | ||
| 8501102900 | - - - - Other | 10% | ||
| 8501103000 | - - - Spindle motors | 10% | ||
| 8501104100 | - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 | 10% | ||
| 8501104900 | - - - - Other | 10% | ||
| 8501105100 | - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 | 10% | ||
| 8501105900 | - - - - Other | 10% | ||
| 8501106000 | - - - Spindle motors | 10% | ||
| 8501109100 | - - - - Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 | 10% | ||
| 8501109900 | - - - - Other | 10% |