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 |
|---|---|---|---|---|
| 0810400000 | - Cranberries, bilberries and other fruits of the genus Vaccinium | 5% | ||
| 0810500000 | - Kiwifruit | 5% | ||
| 0810600000 | - Durians | 5% | ||
| 0810700000 | - Persimmons | 5% | ||
| 0810901000 | - - Longans; Mata Kucing | 5% | ||
| 0810902000 | - - Lychees | 5% | ||
| 0810903000 | - - Rambutan | 5% | ||
| 0810904000 | - - Langsat (Lanzones) | 5% | ||
| 0810905000 | - - Jackfruit (including Cempedak and Nangka) | 5% | ||
| 0810906000 | - - Tamarinds | 5% | ||
| 0810907000 | - - Starfruit | 5% | ||
| 0810909100 | - - - Salacca (snake fruit) | 5% | ||
| 0810909200 | - - - Dragon fruit | 5% | ||
| 0810909300 | - - - Sapodilla (ciku fruit) | 5% | ||
| 0810909400 | - - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.) jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.) | 5% | ||
| 0810909900 | - - - Other | 5% | ||
| 0811100000 | - Strawberries | 5% | ||
| 0811200000 | - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | 5% | ||
| 0811900000 | - Other | 5% | ||
| 0812100000 | - Cherries | 5% |