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 |
|---|---|---|---|---|
| 0306322000 | - - - Other, live | 5% | ||
| 0306323000 | - - - Fresh or chilled | 5% | ||
| 0306331100 | - - - - Live | 5% | ||
| 0306331200 | - - - - Fresh or chilled | 5% | ||
| 0306339100 | - - - - Live | 5% | ||
| 0306339200 | - - - - Fresh or chilled | 5% | ||
| 0306340000 | - - Norway lobsters (Nephrops norvegicus) | 5% | ||
| 0306351000 | - - - Breeding | 0% | ||
| 0306352000 | - - - Other, live | 0% | ||
| 0306353000 | - - - Fresh or chilled | 0% | ||
| 0306361100 | - - - - Giant tiger prawns (Penaeus monodon) | 5% | ||
| 0306361200 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | 0% | ||
| 0306361300 | - - - - Giant river prawns (Macrobrachium rosenbergii) | 5% | ||
| 0306361900 | - - - - Other | 5% | ||
| 0306362100 | - - - - Giant tiger prawns (Penaeus monodon) | 5% | ||
| 0306362200 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | 0% | ||
| 0306362300 | - - - - Giant river prawns (Macrobrachium rosenbergii) | 5% | ||
| 0306362900 | - - - - Other | 5% | ||
| 0306363100 | - - - - Giant tiger prawns (Penaeus monodon) | 5% | ||
| 0306363200 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | 0% |