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 |
|---|---|---|---|---|
| 0306141100 | - - - - Soft shell crabs | 5% | ||
| 0306141900 | - - - - Other | 5% | ||
| 0306149100 | - - - - Swimming crabs (crabs of the family Portunidae) | 0% | ||
| 0306149200 | - - - - Kings crabs (crabs of the family Lithodidae) | 5% | ||
| 0306149300 | - - - - Snow crabs (crabs of the family Origoniidae) | 5% | ||
| 0306149900 | - - - - Other | 5% | ||
| 0306150000 | - - Norway lobsters (Nephrops norvegicus) | 5% | ||
| 0306160000 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 0% | ||
| 0306171100 | - - - - Headless | 5% | ||
| 0306171900 | - - - - Other | 5% | ||
| 0306172100 | - - - - Headless, with tail | 0% | ||
| 0306172200 | - - - - Headless, without tail | 0% | ||
| 0306172900 | - - - - Other | 0% | ||
| 0306173000 | - - - Giant river prawns (Macrobrachium rosenbergii) | 5% | ||
| 0306179000 | - - - Other | 5% | ||
| 0306190000 | - - Other | 5% | ||
| 0306311000 | - - - Breeding | 5% | ||
| 0306312000 | - - - Other, live | 5% | ||
| 0306313000 | - - - Fresh or chilled | 5% | ||
| 0306321000 | - - - Breeding | 5% |