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
8711309000 - - Other 10% 30%
8711401100 - - - Completely Knocked Down 10%
8711401900 - - - Other 10%
8711402000 - - Other, Completely Knocked Down 0%
8711409000 - - Other 10% 30%
8711502000 - - Completely Knocked Down 0%
8711509000 - - Other 10% 30%
8711601100 - - - Bicycles 0%
8711601200 - - - Kick scooters; self-balancing cycle; pocket motorcycles 0%
8711601300 - - - Other motorcycles 0%
8711601900 - - - Other 10%
8711609200 - - - Kick scooters; self-balancing cycle; pocket motorcycles 5% 10%
8711609300 - - - Other motorcycles 5% 10%
8711609400 - - - Bicycles, with an auxiliary electric motor not exceeding 250 W and with the maximum speed not exceeding 25 km/h 5% 10%
8711609500 - - - Other bicycles 5% 10%
8711609900 - - - Other 5% 30%
8711904000 - - Side-cars 10%
8711906000 - - Other, Completely Knocked Down 0%
8711909000 - - Other 0% 30%
8712001000 - Racing bicycles 10%