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
1207994000 - - - Illipe seeds (Illipe nuts) 5%
1207995000 - - - Fresh fruit bunch of oil palm 5%
1207999000 - - - Other 5%
1208100000 - Of soya beans 5%
1208900000 - Other 5%
1209100000 - Sugar beet seeds 5%
1209210000 - - Lucerne (alfalfa) seeds 5%
1209220000 - - Clover (Trifolium spp.) seeds 5%
1209230000 - - Fescue seeds 5%
1209240000 - - Kentucky blue grass (Poa pratensis L.) seeds 5%
1209250000 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds 5%
1209291000 - - - Timothy grass (Phleum pratense) seeds 5%
1209299000 - - - Other 5%
1209300000 - Seeds of herbaceous plants cultivated principally for their flowers 5%
1209911000 - - - Onion seeds 5%
1209919000 - - - Other 5%
1209992000 - - - Rubber tree seeds 0%
1209993000 - - - Kenaf seeds 0%
1209999000 - - - Other 0%
1210100000 - Hop cones, neither ground nor powdered nor in the form of pellets 5%