Portable Toilet Unit (Construction Site)

WHAT IT IS

A portable toilet unit is a self-contained, rotationally moulded HDPE sanitation unit deployed on Malaysian construction sites to provide temporary toilet facilities for workers. Required under Malaysia's Occupational Safety and Health Act (OSHA) 1994 and DOSH site welfare guidelines, with a minimum provision of one unit per 25 workers. Each unit measures approximately 1.1 m × 1.1 m × 2.3 m H with a self-contained holding tank of 200–265 litres. The tank requires periodic emptying by a licensed waste contractor. Available for purchase or hire.

UNIT OF MEASURE

Typical pack size: Single unit: approx. 1.1 m × 1.1 m × 2.3 m H; HDPE/LLDPE moulded construction

GRADE & SPECIFICATION

HDPE or LLDPE rotationally moulded. Self-contained holding tank (typically 200–265 litres). Complies with Malaysian OSHA 1994 site welfare requirements. DOSH guidance on minimum provision ratio (1 per 25 workers).

CLASSIFICATION

TAX — INDICATIVE ONLY

Portable plastic sanitation units are goods under HS 3922 — indicatively subject to Sales Tax (5% or 10%). Rental of portable toilets is a service, potentially subject to 6% Service Tax. Suggested treatment: confirm with your licensed tax agent; tax positions change.

HS CODE — INDICATIVE ONLY

3922.90 (Other sanitary ware and parts of plastics — portable toilets)

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