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 |
|---|---|---|---|---|
| 0805501000 | - - Lemons (Citrus limon, Citrus limonum) | 5% | ||
| 0805502000 | - - Limes (Citrus aurantifolia, Citrus latifolia) | 5% | ||
| 0805900000 | - Other | 5% | ||
| 0806100000 | - Fresh | 5% | ||
| 0806200000 | - Dried | 5% | ||
| 0807110000 | - - Watermelons | 5% | ||
| 0807190000 | - - Other | 5% | ||
| 0807200000 | - Papaws (papayas) | 5% | ||
| 0808100000 | - Apples | 0% | ||
| 0808300000 | - Pears | 5% | ||
| 0808400000 | - Quinces | 5% | ||
| 0809100000 | - Apricots | 5% | ||
| 0809210000 | - - Sour cherries (Prunus cerasus) | 5% | ||
| 0809290000 | - - Other | 5% | ||
| 0809300000 | - Peaches, including nectarines | 5% | ||
| 0809401000 | - - Plums | 5% | ||
| 0809402000 | - - Sloes | 5% | ||
| 0810100000 | - Strawberries | 5% | ||
| 0810200000 | - Raspberries, blackberries, mulberries and loganberries | 5% | ||
| 0810300000 | - Black, white or red currants and gooseberries | 5% |