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
1104300000 - Germ of cereals, whole, rolled, flaked or ground 5%
1105100000 - Flour, meal and powder 5%
1105200000 - Flakes, granules and pellets 5%
1106100000 - Of the dried leguminous vegetables of heading 07.13 5%
1106201000 - - Of manioc (cassava) 0%
1106202000 - - Of sago 0%
1106209000 - - Other 5%
1106300000 - Of the products of Chapter 8 5%
1107100000 - Not roasted 5%
1107200000 - Roasted 5%
1108110000 - - Wheat starch 5%
1108120000 - - Maize (corn) starch 5%
1108130000 - - Potato starch 5%
1108140000 - - Manioc (cassava) starch 5%
1108191000 - - - Sago 5%
1108199000 - - - Other 5%
1108200000 - Inulin 5%
1109000000 Wheat gluten, whether or not dried. 5%
1201100000 - Seed 0%
1201900000 - Other 0%