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
8901308000 - - Of a gross tonnage exceeding 50,000 0%
8901901100 - - - Of a gross tonnage not exceeding 26 0%
8901901200 - - - Of a gross tonnage exceeding 26 but not exceeding 500 0%
8901901400 - - - Of a gross tonnage exceeding 500 0%
8901903100 - - - Of a gross tonnage not exceeding 26 0%
8901903200 - - - Of a gross tonnage exceeding 26 but not exceeding 500 0%
8901903300 - - - Of a gross tonnage exceeding 500 but not exceeding 1,000 0%
8901903400 - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 0%
8901903500 - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 0%
8901903600 - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 0%
8901903700 - - - Of a gross tonnage exceeding 50,000 0%
8902003100 - - Of a gross tonnage not exceeding 26 0%
8902003200 - - Of a gross tonnage exceeding 26 but less than 40 0%
8902003300 - - Of a gross tonnage of 40 or more but not exceeding 101 0%
8902003400 - - Of a gross tonnage exceeding 101 but not exceeding 250 0%
8902003500 - - Of a gross tonnage exceeding 250 but not exceeding 1,000 0%
8902003600 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 0%
8902003700 - - Of a gross tonnage exceeding 4,000 0%
8902004100 - - Of a gross tonnage not exceeding 26 0%
8902004200 - - Of a gross tonnage exceeding 26 but less than 40 0%