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 |
|---|---|---|---|---|
| 1605101300 | - - - Snow crabs (crabs of the family Oregoniidae) | 5% | ||
| 1605101400 | - - - Other | 5% | ||
| 1605109000 | - - Other | 5% | ||
| 1605210000 | - - Not in airtight container | 5% | ||
| 1605292000 | - - - Shrimp ball | 5% | ||
| 1605293000 | - - - Breaded shrimp | 5% | ||
| 1605299000 | - - - Other | 5% | ||
| 1605300000 | - Lobster | 5% | ||
| 1605400000 | - Other crustaceans | 5% | ||
| 1605510000 | - - Oysters | 5% | ||
| 1605520000 | - - Scallops, including queen scallops | 5% | ||
| 1605530000 | - - Mussels | 5% | ||
| 1605541000 | - - - In airtight containers for retail sale | 5% | ||
| 1605549000 | - - - Other | 5% | ||
| 1605550000 | - - Octopus | 5% | ||
| 1605560000 | - - Clams, cockles and arkshells | 5% | ||
| 1605571000 | - - - In airtight containers for retail sale | 5% | ||
| 1605579000 | - - - Other | 5% | ||
| 1605580000 | - - Snails, other than sea snails | 5% | ||
| 1605590000 | - - Other | 5% |