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
8802209000 - - Other 0%
8802301000 - - Aeroplanes 0%
8802309000 - - Other 0%
8802401000 - - Aeroplanes 0%
8802409000 - - Other 0%
8802600000 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 0%
8804001000 - Rotochutes and parts thereof 10%
8804009000 - Other 10%
8805100000 - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof 5%
8805210000 - - Air combat simulators and parts thereof 5%
8805291000 - - - Ground flying trainers 5%
8805299000 - - - Other 5%
8806100000 - Designed for the carriage of passengers 5%
8806210000 - - With maximum take-off weight not more than 250 g 5%
8806220000 - - With maximum take-off weight more than 250 g but not more than 7 kg 5%
8806230000 - - With maximum take-off weight more than 7 kg but not more than 25 kg 5%
8806240000 - - With maximum take-off weight more than 25 kg but not more than 150 kg 5%
8806290000 - - Other 5%
8806910000 - - With maximum take-off weight not more than 250 g 5%
8806920000 - - With maximum take-off weight more than 250 g but not more than 7 kg 5%