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
1604159000 - - - Other 0%
1604161000 - - - In airtight containers for retail sale 0%
1604169000 - - - Other 0%
1604171000 - - - In airtight containers for retail sale 0%
1604179000 - - - Other 0%
1604181000 - - - Ready for immediate consumption 10%
1604189100 - - - - In airtight containers for retail sale 10%
1604189900 - - - - Other 10%
1604192000 - - - Horse mackerel, in airtight containers for retail sale 0%
1604193000 - - - Other, in airtight containers for retail sale 0%
1604199000 - - - Other 0%
1604202000 - - Fish sausages 0%
1604203000 - - Fish ball 0%
1604204000 - - Fish paste 0%
1604209100 - - - In airtight containers for retail sale 0%
1604209900 - - - Other 0%
1604310000 - - Caviar 10%
1604320000 - - Caviar substitutes 10%
1605101100 - - - Swimming crabs (crabs of the family Portunidae) 5%
1605101200 - - - King crabs (crabs of the family Lithodidae) 5%