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
9106901000 - - Parking meters 10%
9106909000 - - Other 10%
9107000000 Time switches with clock or watch movement or with synchronous motor. 10%
9108110000 - - With mechanical display only or with a device to which a mechanical display can be incorporated 10%
9108120000 - - With opto-electronic display only 10%
9108190000 - - Other 10%
9108200000 - With automatic winding 10%
9108900000 - Other 10%
9109100000 - Electrically operated 10%
9109900000 - Other 10%
9110110000 - - Complete movements, unassembled or partly assembled (movement sets) 10%
9110120000 - - Incomplete movements, assembled 10%
9110190000 - - Rough movements 10%
9110900000 - Other 10%
9111100000 - Cases of precious metal or of metal clad with precious metal 10%
9111200000 - Cases of base metal, whether or not gold- or silver-plated 10%
9111800000 - Other cases 10%
9111900000 - Parts 10%
9112200000 - Cases 10%
9112900000 - Parts 10%