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 |
|---|---|---|---|---|
| 0303592000 | - - - Silver pomfrets (Pampus spp.) | 0% | ||
| 0303599000 | - - - Other | 0% | ||
| 0303630000 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5% | ||
| 0303640000 | - - Haddock (Melanogrammus aeglefinus) | 5% | ||
| 0303650000 | - - Coalfish (Pollachius virens) | 5% | ||
| 0303660000 | - - Hake (Merluccius spp., Urophycis spp.) | 5% | ||
| 0303670000 | - - Alaska Pollock (Theragra chalcogramma) | 5% | ||
| 0303680000 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | 5% | ||
| 0303690000 | - - Other | 5% | ||
| 0303810000 | - - Dogfish and other sharks | 0% | ||
| 0303820000 | - - Rays and skates (Rajidae) | 0% | ||
| 0303830000 | - - Toothfish (Dissostichus spp.) | 0% | ||
| 0303840000 | - - Seabass (Dicentrarchus spp.) | 0% | ||
| 0303891100 | - - - - Grouper | 0% | ||
| 0303891300 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | 0% | ||
| 0303891400 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | 0% | ||
| 0303891500 | - - - - Indian threadfins (Polynemus indicus) | 0% | ||
| 0303891600 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | 0% | ||
| 0303891700 | - - - - Black pomfrets (Parastromatus niger) | 0% | ||
| 0303891800 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | 0% |