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 |
|---|---|---|---|---|
| 0304470000 | - - Dogfish and other sharks | 0% | ||
| 0304480000 | - - Rays and skates (Rajidae) | 0% | ||
| 0304490000 | - - Other | 0% | ||
| 0304510000 | - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 0% | ||
| 0304520000 | - - Salmonidae | 5% | ||
| 0304530000 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 0% | ||
| 0304540000 | - - Swordfish (Xiphias gladius) | 0% | ||
| 0304550000 | - - Toothfish (Dissostichus spp.) | 0% | ||
| 0304560000 | - - Dogfish and other sharks | 0% | ||
| 0304570000 | - - Rays and skates (Rajidae) | 0% | ||
| 0304590000 | - - Other | 0% | ||
| 0304610000 | - - Tilapias (Oreochromis spp.) | 0% | ||
| 0304620000 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 0% | ||
| 0304630000 | - - Nile Perch (Lates niloticus) | 0% | ||
| 0304690000 | - - Other | 0% | ||
| 0304710000 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5% | ||
| 0304720000 | - - Haddock (Melanogrammus aeglefinus) | 5% | ||
| 0304730000 | - - Coalfish (Pollachius virens) | 5% | ||
| 0304740000 | - - Hake (Merluccius spp., Urophycis spp.) | 5% | ||
| 0304750000 | - - Alaska Pollock (Theragra chalcogramma) | 5% |