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 |
|---|---|---|---|---|
| 9405119900 | - - - - Other | 10% | ||
| 9405191000 | - - - Luminaires for operating rooms | 10% | ||
| 9405199100 | - - - - Spotlights | 10% | ||
| 9405199200 | - - - - Luminaires with fluorescent lamps | 10% | ||
| 9405199900 | - - - - Other | 10% | ||
| 9405211000 | - - - Luminaires for operating rooms | 10% | ||
| 9405219000 | - - - Other | 10% | ||
| 9405291000 | - - - Luminaires for operating rooms | 10% | ||
| 9405299000 | - - - Other | 10% | ||
| 9405310000 | - - Designed for use solely with light-emitting diode (LED) light sources | 10% | ||
| 9405390000 | - - Other | 10% | ||
| 9405411000 | - - - Searchlights | 10% | ||
| 9405412000 | - - - Other spotlights | 10% | ||
| 9405413000 | - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, aircraft, ships or lighthouses, of base metal | 10% | ||
| 9405414000 | - - - Other, of a kind used for lighting public open spaces or thoroughfares; other exterior lighting | 10% | ||
| 9405419000 | - - - Other | 10% | ||
| 9405421000 | - - - Searchlights | 10% | ||
| 9405422000 | - - - Other spotlights | 10% | ||
| 9405423000 | - - - Non-flashing aerodrome beacons; lamps for railway rolling stock, loccomotives, aircraft, ships or lighthouses, of base metal | 10% | ||
| 9405424000 | - - - Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16 | 10% |