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
0801310000 - - In shell 5%
0801320000 - - Shelled 5%
0802110000 - - In shell 5%
0802121000 - - - Blanched 5%
0802129000 - - - Other 5%
0802210000 - - In shell 5%
0802220000 - - Shelled 5%
0802310000 - - In shell 5%
0802320000 - - Shelled 5%
0802410000 - - In shell 5%
0802420000 - - Shelled 5%
0802510000 - - In shell 5%
0802520000 - - Shelled 5%
0802610000 - - In shell 5%
0802620000 - - Shelled 5%
0802700000 - Kola nuts (Cola spp.) 5%
0802800000 - Areca nuts 5%
0802910000 - - Pine nuts, in shell 5%
0802920000 - - Pine nuts, shelled 5%
0802990000 - - Other 5%