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
0812901000 - - Strawberries 5%
0812909000 - - Other 5%
0813100000 - Apricots 5%
0813200000 - Prunes 5%
0813300000 - Apples 5%
0813401000 - - Longans 5%
0813402000 - - Tamarinds 5%
0813409000 - - Other 5%
0813501000 - - Of which cashew nuts or Brazil nuts predominate by weight 5%
0813502000 - - Of which other nuts predominate by weight 5%
0813503000 - - Of which dates predominate by weight 5%
0813504000 - - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight 5%
0813509000 - - Other 5%
0814000000 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. 5%
0901112000 - - - Arabica 0%
0901113000 - - - Robusta 0%
0901119000 - - - Other 0%
0901122000 - - - Arabica or Robusta 0%
0901129000 - - - Other 0%
0901211100 - - - - Arabica 0%