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 |
|---|---|---|---|---|
| 0803101000 | - - Fresh | 5% | ||
| 0803102000 | - - Dried | 5% | ||
| 0803901000 | - - Lady's finger banana | 5% | ||
| 0803902000 | - - Cavendish banana (Musa acuminata) | 5% | ||
| 0803903000 | - - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan) | 5% | ||
| 0803909000 | - - Other | 5% | ||
| 0804100000 | - Dates | 0% | ||
| 0804200000 | - Figs | 5% | ||
| 0804300000 | - Pineapples | 5% | ||
| 0804400000 | - Avocados | 5% | ||
| 0804501000 | - - Guavas | 5% | ||
| 0804502100 | - - - Fresh | 5% | ||
| 0804502200 | - - - Dried | 5% | ||
| 0804503000 | - - Mangosteens | 5% | ||
| 0805101000 | - - Fresh | 0% | ||
| 0805102000 | - - Dried | 5% | ||
| 0805210000 | - - Mandarins (including tangerines and satsumas) | 0% | ||
| 0805220000 | - - Clementines | 5% | ||
| 0805290000 | - - Other | 5% | ||
| 0805400000 | - Grapefruit and pomelos | 5% |