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
9011900000 - Parts and accessories 10%
9012100000 - Microscopes other than optical microscopes; diffraction apparatus 10%
9012900000 - Parts and accessories 10%
9013101000 - - Telescopic sights for fitting to arms; periscopes 10%
9013102000 - - Telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI 10%
9013200000 - Lasers, other than laser diodes 10%
9013801000 - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies 10%
9013809000 - - Other 10%
9013901000 - - Of goods of subheading 9013.20.00 10%
9013906000 - - Of goods of subheading 9013.80.10 10%
9013907000 - - Of goods of subheading 9013.10.10 10%
9013909000 - - Other 10%
9014100000 - Direction finding compasses 10%
9014200000 - Instruments and appliances for aeronautical or space navigation (other than compasses) 10%
9014801100 - - - Sonar or echo sounder 10%
9014801900 - - - Other 10%
9014809000 - - Other 10%
9014901000 - - Of instruments and apparatus, of a kind used on ships, working in conjunction with an automatic data processing machine 10%
9014909000 - - Other 10%
9015101000 - - Of a kind used in photography or cinematography 10%