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 |
|---|---|---|---|---|
| 0308905000 | - - Smoked | 5% | ||
| 0309100000 | - Of fish | 5% | ||
| 0309901100 | - - - Fresh or chilled | 5% | ||
| 0309901200 | - - - Frozen | 5% | ||
| 0309901900 | - - - Other | 5% | ||
| 0309902100 | - - - Fresh or chilled | 5% | ||
| 0309902200 | - - - Frozen | 5% | ||
| 0309902900 | - - - Other | 5% | ||
| 0309909000 | - - Of other aquatic invertebrates | 5% | ||
| 0401101000 | - - In liquid form | 0% | ||
| 0401109000 | - - Other | 0% | ||
| 0401201000 | - - In liquid form | 0% | ||
| 0401209000 | - - Other | 0% | ||
| 0401401000 | - - Milk in liquid form | 0% | ||
| 0401402000 | - - Milk in frozen form | 0% | ||
| 0401409000 | - - Other | 0% | ||
| 0401501000 | - - In liquid form | 0% | ||
| 0401509000 | - - Other | 0% | ||
| 0402104100 | - - - In containers of a net weight of 20 kg or more | 0% | ||
| 0402104200 | - - - In containers of a net weight of 2 kg or less | 0% |