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
0209100000 - Of pigs 5%
0209900000 - Other 5%
0210110000 - - Hams, shoulders and cuts thereof, with bone in 5%
0210120000 - - Bellies (streaky) and cuts thereof 5%
0210193000 - - - Bacon; boneless hams 5%
0210199000 - - - Other 5%
0210200000 - Meat of bovine animals 5%
0210910000 - - Of primates 5%
0210921000 - - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 5%
0210929000 - - - Other 5%
0210930000 - - Of reptiles (including snakes and turtles) 5%
0210991000 - - - Freeze-dried diced chicken 5%
0210992000 - - - Dried pork skin 5%
0210999000 - - - Other 5%
0301111000 - - - Fry 5%
0301119100 - - - - Koi carp (Cyprinus carpio) 5%
0301119200 - - - - Goldfish (Carassius auratus) 5%
0301119300 - - - - Siamese fighting fish (Beta splendens) 5%
0301119500 - - - - Arowanas (Scleropages formosus) 5%
0301119900 - - - - Other 5%