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
0302710000 - - Tilapias (Oreochromis spp.) 0%
0302721000 - - - Yellowtail catfish (Pangasius pangasius) 0%
0302729000 - - - Other 0%
0302730000 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 0%
0302740000 - - Eels (Anguilla spp.) 0%
0302790000 - - Other 0%
0302810000 - - Dogfish and other sharks 0%
0302820000 - - Rays and skates (Rajidae) 0%
0302830000 - - Toothfish (Dissostichus spp.) 0%
0302840000 - - Seabass (Dicentrarchus spp.) 0%
0302850000 - - Seabream (Sparidae) 0%
0302891100 - - - - Grouper 0%
0302891200 - - - - Longfin mojarra (Pentaprion longimanus) 0%
0302891300 - - - - Bluntnose lizardfish (Trachinocephalus myops) 0%
0302891400 - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) 0%
0302891500 - - - - Indian threadfins (Polynemus indicus) 0%
0302891600 - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) 0%
0302891700 - - - - Black pomfrets (Parastromatus niger) 0%
0302891800 - - - - Mangrove red snappers (Lutjanus argentimaculatus) 0%
0302891900 - - - - Other 0%