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 |
|---|---|---|---|---|
| 0303891900 | - - - - Other | 0% | ||
| 0303892200 | - - - - Swamp barb (Puntius chola) | 0% | ||
| 0303892300 | - - - - Milkfish (Chanos chanos) | 0% | ||
| 0303892400 | - - - - Silver grunts (Pomadasys argenteus) | 0% | ||
| 0303892700 | - - - - Hilsa shad (Tenualosa ilisha) | 0% | ||
| 0303892800 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | 0% | ||
| 0303892900 | - - - - Other | 0% | ||
| 0303910000 | - - Livers , roes and milt | 0% | ||
| 0303920000 | - - Shark fins | 10% | ||
| 0303990000 | - - Other | 5% | ||
| 0304310000 | - - Tilapias (Oreochromis spp.) | 0% | ||
| 0304320000 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 0% | ||
| 0304330000 | - - Nile Perch (Lates niloticus) | 0% | ||
| 0304390000 | - - Other | 0% | ||
| 0304410000 | - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | ||
| 0304420000 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | ||
| 0304430000 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 0% | ||
| 0304440000 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 0% | ||
| 0304450000 | - - Swordfish (Xiphias gladius) | 0% | ||
| 0304460000 | - - Toothfish (Dissostichus spp.) | 0% |