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 |
|---|---|---|---|---|
| 1202300000 | - Seed | 0% | ||
| 1202410000 | - - In shell | 0% | ||
| 1202420000 | - - Shelled, whether or not broken | 0% | ||
| 1203000000 | Copra. | 0% | ||
| 1204000000 | Linseed, whether or not broken. | 5% | ||
| 1205100000 | - Low erucic acid rape or colza seeds | 5% | ||
| 1205900000 | - Other | 5% | ||
| 1206000000 | Sunflower seeds, whether or not broken. | 5% | ||
| 1207101000 | - - Palm nuts suitable for sowing/planting | 0% | ||
| 1207103000 | - - Kernels | 0% | ||
| 1207109000 | - - Other | 0% | ||
| 1207210000 | - - Seed | 5% | ||
| 1207290000 | - - Other | 5% | ||
| 1207300000 | - Castor oil seeds | 5% | ||
| 1207401000 | - - Edible | 5% | ||
| 1207409000 | - - Other | 5% | ||
| 1207500000 | - Mustard seeds | 5% | ||
| 1207600000 | - Safflower (Carthamus tinctorius) seeds | 5% | ||
| 1207700000 | - Melon seeds | 5% | ||
| 1207910000 | - - Poppy seeds | 5% |