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 |
|---|---|---|---|---|
| 0306952100 | - - - - In shell, cooked by steaming or boiling in water | 5% | ||
| 0306952900 | - - - - Other | 5% | ||
| 0306953000 | - - - Other | 5% | ||
| 0306992100 | - - - - Smoked | 5% | ||
| 0306992900 | - - - - Other | 5% | ||
| 0306993100 | - - - - Smoked | 5% | ||
| 0306993900 | - - - - Other | 5% | ||
| 0307111000 | - - - Live | 5% | ||
| 0307112000 | - - - Fresh or chilled | 5% | ||
| 0307120000 | - - Frozen | 5% | ||
| 0307192000 | - - - Dried, salted or in brine | 5% | ||
| 0307193000 | - - - Smoked | 5% | ||
| 0307211000 | - - - Live | 5% | ||
| 0307212000 | - - - Fresh or chilled | 5% | ||
| 0307220000 | - - Frozen | 5% | ||
| 0307293000 | - - - Dried, salted or in brine | 5% | ||
| 0307294000 | - - - Smoked | 5% | ||
| 0307311000 | - - - Live | 0% | ||
| 0307312000 | - - - Fresh or chilled | 0% | ||
| 0307320000 | - - Frozen | 5% |