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 |
|---|---|---|---|---|
| 0303330000 | - - Sole (Solea spp.) | 0% | ||
| 0303340000 | - - Turbots (Psetta maxima) | 0% | ||
| 0303390000 | - - Other | 0% | ||
| 0303410000 | - - Albacore or longfinned tunas (Thunnus alalunga) | 5% | ||
| 0303420000 | - - Yellowfin tunas (Thunnus albacares) | 5% | ||
| 0303430000 | - - Skipjack tuna (strip-bellied bonito) (Katsuwonus pelamis) | 0% | ||
| 0303440000 | - - Bigeye tunas (Thunnus obesus) | 5% | ||
| 0303451000 | - - - Atlantic bluefin tunas (Thunnus thynnus) | 5% | ||
| 0303459000 | - - - Pacific bluefin tunas (Thunnus orientalis) | 5% | ||
| 0303460000 | - - Southern bluefin tunas (Thunnus maccoyii) | 5% | ||
| 0303491000 | - - - Longtail tuna (Thunnus tonggol) | 5% | ||
| 0303499000 | - - - Other | 5% | ||
| 0303510000 | - - Herrings (Clupea harengus, Clupea pallasii) | 5% | ||
| 0303530000 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 0% | ||
| 0303541000 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | 0% | ||
| 0303542000 | - - - Pacific mackerel (Scomber japonicus) | 0% | ||
| 0303550000 | - - Jack and horse mackerel (Trachurus spp.) | 0% | ||
| 0303560000 | - - Cobia (Rachycentron canadum) | 0% | ||
| 0303570000 | - - Swordfish (Xiphias gladius) | 0% | ||
| 0303591000 | - - - Indian mackerels (Rastelliger kanagurta); Island mackerels (Rastrelliger faughni) | 0% |