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
1211909900 - - - Other 5%
1212211100 - - - - Eucheuma spinosum 5%
1212211200 - - - - Eucheuma cottonii 5%
1212211300 - - - - Gracilaria spp. 5%
1212211900 - - - - Other 5%
1212219000 - - - Other 5%
1212291100 - - - - Of a kind used in pharmacy 5%
1212291900 - - - - Other 5%
1212292000 - - - Other, fresh, chilled or dried 5%
1212293000 - - - Other, frozen 5%
1212910000 - - Sugar beet 5%
1212920000 - - Locust beans (carob) 5%
1212931000 - - - Suitable for planting 5%
1212939000 - - - Other 5%
1212940000 - - Chicory roots 5%
1212991000 - - - Stones and kernels of apricot, peach (including nectarine) or plum 5%
1212999000 - - - Other 5%
1213000000 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. 0%
1214100000 - Lucerne (alfalfa) meal and pellets 5%
1214900000 - Other 5%