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
8708992500 - - - - - Other parts 10%
8708993000 - - - - Accelerator, brake or clutch pedals 10%
8708994000 - - - - Battery carriers or trays and brackets therefor 10%
8708995000 - - - - Radiator shrouds 10%
8708996100 - - - - - For vehicles of heading 87.02 10%
8708996200 - - - - - For vehicles of heading 87.03 10%
8708996300 - - - - - For vehicles of heading 87.04 10%
8708997000 - - - - Engine brackets 10%
8708998000 - - - - Other 10%
8708999100 - - - - Unassembled fuel tanks; engine brackets 10%
8708999900 - - - - Other 10%
8709110000 - - Electrical 10%
8709190000 - - Other 10%
8709900000 - Parts 10%
8710000000 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 10%
8711101200 - - - Mopeds or motorised bicycles 10%
8711101400 - - - Powered kick scooters; pocket motorcycles 0%
8711101500 - - - Other motorcycles and motor scooters 0%
8711101900 - - - Other 0%
8711109200 - - - Mopeds or motorised bicycles 10% 20%