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
0711904000 - - Onions, preserved by sulphur dioxide gas 5%
0711905000 - - Onions, preserved other than by sulphur dioxide gas 5%
0711906000 - - Other, preserved by sulphur dioxide gas 5%
0711909000 - - Other 5%
0712200000 - Onions 0%
0712310000 - - Mushrooms of the genus Agaricus 5%
0712320000 - - Wood ears (Auricularia spp.) 5%
0712330000 - - Jelly fungi (Tremella spp.) 5%
0712340000 - - Shiitake (Lentinus edodes) 5%
0712391000 - - - Truffles 5%
0712399000 - - - Other 5%
0712901000 - - Garlic 0%
0712902000 - - Sweet corn 0%
0712909000 - - Other 5%
0713101000 - - Suitable for sowing 0%
0713109000 - - Other 0%
0713201000 - - Suitable for sowing 0%
0713209000 - - Other 0%
0713311000 - - - Suitable for sowing 0%
0713319000 - - - Other 0%