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
0307393000 - - - Dried, salted or in brine 5%
0307394000 - - - Smoked 5%
0307421100 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) 0%
0307421900 - - - - Other 0%
0307422100 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) 0%
0307422900 - - - - Other 0%
0307431000 - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligospp., Nototodarus spp., Sepioteuthis spp.) 0%
0307439000 - - - Other 5%
0307492100 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) 5%
0307492900 - - - - Other 5%
0307493100 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) 5%
0307493900 - - - - Other 5%
0307511000 - - - Live 5%
0307512000 - - - Fresh or chilled 5%
0307520000 - - Frozen 5%
0307592000 - - - Dried, salted or in brine 5%
0307593000 - - - Smoked 5%
0307601000 - - Live 0%
0307602000 - - Fresh, chilled or frozen 5%
0307604000 - - Dried, salted or in brine 5%