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
9007201000 - - For film of less than 16 mm in width 10%
9007209000 - - Other 10%
9007910000 - - For cameras 5%
9007920000 - - For projectors 10%
9008501000 - - Microfilm, microfiche or other microform readers, whether or not capable of producing copies 10%
9008509000 - - Other 10%
9008902000 - - Of photographic (other than cinematographic) enlargers and reducers 10%
9008909000 - - Other 10%
9010100000 - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 10%
9010501000 - - Apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards 10%
9010502000 - - Cinematographic editing and titling equipment; negatoscopes for X-ray; contact exposure unit used for the preparation of film in colour separation process; automatic plate maker 10%
9010509000 - - Other 10%
9010601000 - - Of 300 inches or more 10%
9010609000 - - Other 10%
9010902000 - - Of goods of subheading 9010.10.00 10%
9010903000 - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards 10%
9010909000 - - Other 10%
9011100000 - Stereoscopic microscopes 10%
9011200000 - Other microscopes, for photomicrography, cinephotomicrography or microprojection 10%
9011800000 - Other microscopes 10%