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
8714921000 - - - For bicycles of subheading 8712.00.20 5%
8714929000 - - - Other 5%
8714931000 - - - For bicycles of subheading 8712.00.20 5%
8714939000 - - - Other 5%
8714941000 - - - For bicycles of subheading 8712.00.20 5%
8714949000 - - - Other 5%
8714951000 - - - For bicycles of subheading 8712.00.20 5%
8714959000 - - - Other 5%
8714961000 - - - For bicycles of subheading 8712.00.20 5%
8714969000 - - - Other 5%
8714991100 - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories 5%
8714991200 - - - - Chain wheels and cranks; other parts 5%
8714999100 - - - - Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets or bracket lugs; other accessories 5%
8714999300 - - - - Nipples for spokes 5%
8714999400 - - - - Chain wheels and cranks; other parts 5%
8715000000 Baby carriages and parts thereof. 0%
8716100000 - Trailers and semi-trailers of the caravan type, for housing or camping 10%
8716200000 - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 10%
8716310000 - - Tanker trailers and tanker semi-trailers 10%
8716394000 - - - Agricultural trailers and semi-trailers 10%