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
8904003500 - - Of a power exceeding 4,000 hp 0%
8905100000 - Dredgers 0%
8905200000 - Floating or submersible drilling or production platforms 0%
8905901000 - - Floating docks 0%
8905909000 - - Other 0%
8906100000 - Warships 0%
8906901000 - - Of a displacement not exceeding 30 t 0%
8906902000 - - Of a displacement exceeding 30 t but not exceeding 300 t 0%
8906909000 - - Other 0%
8907100000 - Inflatable rafts 0%
8907901000 - - Buoys 0%
8907909000 - - Other 0%
8908000000 Vessels and other floating structures for breaking up. 0%
9001101000 - - For telecommunications and other electrical uses 10%
9001109000 - - Other 10%
9001200000 - Sheets and plates of polarising material 10%
9001300000 - Contact lenses 0%
9001400000 - Spectacle lenses of glass 0%
9001500000 - Spectacle lenses of other materials 0%
9001901000 - - For photographic or cinematographic cameras or projectors 10%