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 |
|---|---|---|---|---|
| 0302892200 | - - - - Swamp barb (Puntius chola) | 0% | ||
| 0302892300 | - - - - Silver grunts (Pomadasys argenteus) | 0% | ||
| 0302892700 | - - - - Hilsa shad (Tenualosa ilisha) | 0% | ||
| 0302892800 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | 0% | ||
| 0302892900 | - - - - Other | 0% | ||
| 0302910000 | - - Livers, roes and milt | 0% | ||
| 0302920000 | - - Shark fins | 10% | ||
| 0302990000 | - - Other | 5% | ||
| 0303110000 | - - Sockeye salmon (red salmon) (Oncorhynchus nerka) | 5% | ||
| 0303120000 | - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 5% | ||
| 0303130000 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | ||
| 0303140000 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | ||
| 0303190000 | - - Other | 5% | ||
| 0303230000 | - - Tilapias (Oreochromis spp.) | 0% | ||
| 0303240000 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 0% | ||
| 0303250000 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 0% | ||
| 0303260000 | - - Eels (Anguilla spp.) | 0% | ||
| 0303290000 | - - Other | 0% | ||
| 0303310000 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 0% | ||
| 0303320000 | - - Plaice (Pleuronectes platessa) | 0% |