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 |
|---|---|---|---|---|
| 8706005000 | - For vehicles of heading 87.05 | 10% | ||
| 8707101000 | - - For go-karts and golf cars (including golf buggies) and similar vehicles | 10% | ||
| 8707102000 | - - For ambulances | 10% | ||
| 8707103000 | - - For vehicles specially designed for travelling on snow | 10% | ||
| 8707109000 | - - Other | 10% | ||
| 8707901100 | - - - Driver's cabin for vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 | 10% | ||
| 8707901900 | - - - Other | 10% | ||
| 8707902100 | - - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 10% | ||
| 8707902900 | - - - Other | 10% | ||
| 8707903000 | - - For vehicles of heading 87.05 | 10% | ||
| 8707904000 | - - Driver's cabin for dumpers designed for off-highway use | 10% | ||
| 8707909000 | - - Other | 10% | ||
| 8708101000 | - - For vehicles of heading 87.01 | 10% | ||
| 8708109000 | - - Other | 10% | ||
| 8708210000 | - - Safety seat belts | 10% | ||
| 8708221000 | - - - For vehicles of heading 87.01 | 10% | ||
| 8708222000 | - - - For vehicles of heading 87.03 | 10% | ||
| 8708223000 | - - - For vehicles of heading 87.02, 87.04 or 87.05 | 10% | ||
| 8708291100 | - - - - For vehicles of heading 87.01 | 10% | ||
| 8708291500 | - - - - Door armrests for vehicles of heading 87.03 | 10% |