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 |
|---|---|---|---|---|
| 0307605000 | - - Smoked | 5% | ||
| 0307711000 | - - - Live | 0% | ||
| 0307712000 | - - - Fresh or chilled | 0% | ||
| 0307720000 | - - Frozen | 5% | ||
| 0307793000 | - - - Dried, salted or in brine | 5% | ||
| 0307794000 | - - - Smoked | 5% | ||
| 0307811000 | - - - Live | 5% | ||
| 0307812000 | - - - Fresh or chilled | 5% | ||
| 0307821000 | - - - Live | 5% | ||
| 0307822000 | - - - Fresh or chilled | 5% | ||
| 0307830000 | - - Frozen abalone (Haliotis spp.) | 5% | ||
| 0307840000 | - - Frozen stromboid conchs (Strombus spp.) | 5% | ||
| 0307871000 | - - - Dried, salted or in brine | 5% | ||
| 0307872000 | - - - Smoked | 5% | ||
| 0307881000 | - - - Dried, salted or in brine | 5% | ||
| 0307882000 | - - - Smoked | 5% | ||
| 0307911000 | - - - Live | 5% | ||
| 0307912000 | - - - Fresh or chilled | 5% | ||
| 0307920000 | - - Frozen | 5% | ||
| 0307993000 | - - - Dried, salted or in brine | 5% |