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
9405912000 - - - For spotlights 10%
9405914000 - - - Globes or chimneys 10%
9405915000 - - - For searchlights 10%
9405919000 - - - Other 10%
9405921000 - - - For luminaires for operating rooms 10%
9405922000 - - - For spotlights 10%
9405923000 - - - For searchlights 10%
9405929000 - - - Other 10%
9405991000 - - - Lampshades of textile material 10%
9405992000 - - - Lampshades of other material 10%
9405993000 - - - Of luminaires of subheading 9405.50.11 or 9405.50.19 0%
9405994000 - - - For searchlights or spotlights 10%
9405995000 - - - Other, of ceramic; other, of metal 10%
9405999000 - - - Other 10%
9406101000 - - Greenhouses fitted with mechanical or thermal equipment 10%
9406109000 - - Other 10%
9406201000 - - Greenhouses fitted with mechanical or thermal equipment 10%
9406209000 - - Other 10%
9406901100 - - - Of iron or of steel 10%
9406901200 - - - Of plastics 10%