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 |
|---|---|---|---|---|
| 0302330000 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 0% | ||
| 0302340000 | - - Bigeye tunas (Thunnus obesus) | 5% | ||
| 0302350000 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% | ||
| 0302360000 | - - Southern bluefin tunas (Thunnus maccoyii) | 5% | ||
| 0302390000 | - - Other | 5% | ||
| 0302410000 | - - Herrings (Clupea harengus, Clupea pallasii) | 5% | ||
| 0302420000 | - - Anchovies (Engraulis spp.) | 0% | ||
| 0302430000 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 0% | ||
| 0302440000 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 0% | ||
| 0302450000 | - - Jack and horse mackerel (Trachurus spp.) | 0% | ||
| 0302460000 | - - Cobia (Rachycentron canadum) | 0% | ||
| 0302470000 | - - Swordfish (Xiphias gladius) | 0% | ||
| 0302490000 | - - Other | 0% | ||
| 0302510000 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5% | ||
| 0302520000 | - - Haddock (Melanogrammus aeglefinus) | 5% | ||
| 0302530000 | - - Coalfish (Pollachius virens) | 5% | ||
| 0302540000 | - - Hake (Merluccius spp., Urophycis spp.) | 5% | ||
| 0302550000 | - - Alaska Pollock (Theragra chalcogramma) | 5% | ||
| 0302560000 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | 5% | ||
| 0302590000 | - - Other | 5% |