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 |
|---|---|---|---|---|
| 0305592900 | - - - - Other | 0% | ||
| 0305599000 | - - - Other | 0% | ||
| 0305610000 | - - Herrings (Clupea harengus, Clupea pallasii) | 5% | ||
| 0305620000 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5% | ||
| 0305630000 | - - Anchovies (Engraulis spp.) | 0% | ||
| 0305640000 | - - 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% | ||
| 0305691000 | - - - Marine fish | 0% | ||
| 0305699000 | - - - Other | 0% | ||
| 0305711000 | - - - Dried or smoked | 10% | ||
| 0305719000 | - - - Other | 10% | ||
| 0305721100 | - - - - Of cod | 5% | ||
| 0305721900 | - - - - Other | 5% | ||
| 0305729100 | - - - - Of cod | 5% | ||
| 0305729900 | - - - - Other | 5% | ||
| 0305791000 | - - - Of cod | 5% | ||
| 0305799000 | - - - Other | 5% | ||
| 0306111000 | - - - Smoked | 5% | ||
| 0306119000 | - - - Other | 5% | ||
| 0306121000 | - - - Smoked | 5% | ||
| 0306129000 | - - - Other | 5% |