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 |
|---|---|---|---|---|
| 0307994000 | - - - Smoked | 5% | ||
| 0308111000 | - - - Live | 5% | ||
| 0308112000 | - - - Fresh or chilled | 5% | ||
| 0308120000 | - - Frozen | 5% | ||
| 0308192000 | - - - Dried, salted or in brine | 5% | ||
| 0308193000 | - - - Smoked | 5% | ||
| 0308211000 | - - - Live | 5% | ||
| 0308212000 | - - - Fresh or chilled | 5% | ||
| 0308220000 | - - Frozen | 5% | ||
| 0308292000 | - - - Dried, salted or in brine | 5% | ||
| 0308293000 | - - - Smoked | 5% | ||
| 0308301000 | - - Live | 5% | ||
| 0308302000 | - - Fresh or chilled | 5% | ||
| 0308303000 | - - Frozen | 5% | ||
| 0308304000 | - - Dried, salted or in brine | 5% | ||
| 0308305000 | - - Smoked | 5% | ||
| 0308901000 | - - Live | 5% | ||
| 0308902000 | - - Fresh or chilled | 5% | ||
| 0308903000 | - - Frozen | 5% | ||
| 0308904000 | - - Dried, salted or in brine | 5% |