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
8711109400 - - - Powered kick scooters; pocket motorcycles 0% 20%
8711109500 - - - Other motorcycles and motor scooters 0% 20%
8711109900 - - - Other 0% 20%
8711201100 - - - Motocross motorcycles 10%
8711201200 - - - Mopeds or motorised bicycles 10%
8711201300 - - - Pocket motorcycles 0%
8711201400 - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc 0%
8711201500 - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc 0%
8711201600 - - - - Other 0%
8711201900 - - - Other 0%
8711209100 - - - Motocross motorcycles 10%
8711209200 - - - Mopeds or motorised bicycles 10% 20%
8711209300 - - - Pocket motorcycles 0% 20%
8711209400 - - - - Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc 0% 30%
8711209500 - - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc 0% 30%
8711209600 - - - - Other 0% 20%
8711209900 - - - Other 0% 20%
8711301100 - - - Completely Knocked Down 10%
8711301900 - - - Other 10%
8711303000 - - Other, Completely Knocked Down 0%