View source for SST-Tariff Code

==Introduction==
: * Tariff classification is a complex yet extremely important aspect of cross-border trading. 
: * Goods imported from or to Malaysia are classified by the Harmonized Tariff Schedule (HTS) or commonly referred to as HS Codes. 
: * The codes, created by World Customs Organization (WCO), categorize up to 5,000 commodity


<br />

==SST Tax Code==
::SST tax code consists of Sales Tax and Service Tax. 

[[File:SST-02 Guide (2).png]]
<br />


===Sales===

1) '''Standard''' 
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || ST || Sales Tax 10% || 10% || B1_8 <br /> B2_11B
|-
| 02 || ST5 || Sales Tax 5% || 5% || B1_8 <br /> B2_11A
|}
<br />

2) '''Deemed Supply (Own Used/Disposed)''' 
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || SU || Goods Own Used/Disposed 10% || 10% || B1_8 <br /> B1_9
|-
| 02 || SU5 || Goods Own Used/Disposed 5% || 5% || B1_8 <br /> B1_9
|}
<br />

3) '''Sales - Exempted''' 
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || STE || Sales Tax Exempted ||  || 
|-
| 02 || SE || Sales Tax Export/Special Area/Designated Area ||  || B18_A
|-
| 03 || SEA || Sales Tax Exempted - Schedule A More on Government & Local Authority Dept ||  || B18_B1
|-
| 04 || SEB || Sales Tax Exempted - Schedule B More on Control Product & Medical Product ||  || B18_B2
|-
| 05 || SEC1 || Sales Tax Exempted - Schedule C (Item 1) ||  || B18_B3 (i)
|-
| 06 || SEC2 || Sales Tax Exempted - Schedule C (Item 2) ||  || B18_B3 (i)
|-
| 07 || SEC3 || Sales Tax Exempted - Schedule C (Item 3) ||  || B18_B3 (ii)
|-
| 08 || SEC4 || Sales Tax Exempted - Schedule C (Item 4) ||  || B18_B3 (ii)
|-
| 09 || SEC5 || Sales Tax Exempted - Schedule C (Item 5) ||  || B18_B3 (iii)
|}
<br />

4) '''Purchase - Exempted'''
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || PEC1 || Purchase Tax Exempted - Schedule C (Item 1) ||  || B19
|-
| 02 || PEC2 || Purchase Tax Exempted - Schedule C (Item 2) ||  || B19
|-
| 03 || PEC3 || Purchase Tax Exempted - Schedule C (Item 3) ||  || B20
|-
| 04 || PEC2 || Purchase Tax Exempted - Schedule C (Item 4) ||  || B20
|-
| 05 || PEC3 || Purchase Tax Exempted - Schedule C (Item 5) ||  || B21
|}
<br />

===Service===
1) '''Standard'''
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || SV || Service Tax 6% || 6% || B1_8 <br /> B1_10 <br /> B2_11C
|}
<br />


2) '''Deemed Supply (Own Used/Disposed)''' 
::{| class="wikitable"
|-
! No !! Tax Code || Description || Tax Rate || SST-02 column  
|-
| 01 || SUV || Service Own Use 6% || 6% || B1_8 <br /> B1_9
|-
|}
<br />

==See also==
* [[New SST Return]]
* [[Open SST Return]]