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
0404109100 - - - Whey, fit for human consumption 5%
0404109900 - - - Other 5%
0404900000 - Other 5%
0405100000 - Butter 5%
0405200000 - Dairy spreads 5%
0405901000 - - Anhydrous butterfat 5%
0405902000 - - Butteroil 5%
0405903000 - - Ghee 5%
0405909000 - - Other 5%
0406101000 - - Fresh (unripened or uncured) cheese, including whey cheese 5%
0406102000 - - Curd 5%
0406201000 - - In packages of a gross weight exceeding 20 kg 5%
0406209000 - - Other 5%
0406300000 - Processed cheese, not grated or powdered 5%
0406400000 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 5%
0406900000 - Other cheese 5%
0407119000 - - - Other 0%
0407191100 - - - - For breeding 0%
0407191900 - - - - Other 0%
0407199100 - - - - For breeding 0%