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 |
|---|---|---|---|---|
| 9506700000 | - Ice skates and roller skates, including skating boots with skates attached | 10% | ||
| 9506910000 | - - Articles and equipment for general physical exercise, gymnastics or athletics | 0% | ||
| 9506991000 | - - - Bows (including crossbows) and arrows | 0% | ||
| 9506992000 | - - - Nets, cricket pads and shin guards | 0% | ||
| 9506993000 | - - - Shuttlecocks | 0% | ||
| 9506999000 | - - - Other | 0% | ||
| 9507100000 | - Fishing rods | 10% | ||
| 9507200000 | - Fish-hooks, whether or not snelled | 10% | ||
| 9507300000 | - Fishing reels | 10% | ||
| 9507900000 | - Other | 10% | ||
| 9508100000 | - Travelling circuses and travelling menageries | 10% | ||
| 9508210000 | - - Roller coasters | 10% | ||
| 9508220000 | - - Carousels, swings and roundabouts | 10% | ||
| 9508230000 | - - Dodge’em cars | 10% | ||
| 9508240000 | - - Motion simulators and moving theatres | 10% | ||
| 9508250000 | - - Water rides | 10% | ||
| 9508260000 | - - Water park amusements | 10% | ||
| 9508290000 | - - Other | 10% | ||
| 9508300000 | - Fairground amusements | 10% | ||
| 9508400000 | - Travelling theatres | 10% |