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 |
|---|---|---|---|---|
| 1605610000 | - - Sea cucumbers | 5% | ||
| 1605620000 | - - Sea urchins | 5% | ||
| 1605630000 | - - Jellyfish | 5% | ||
| 1605690000 | - - Other | 5% | ||
| 1701120000 | - - Beet sugar | 5% | ||
| 1701130000 | - - Cane sugar specified in Subheading Note 2 to this Chapter | 5% | ||
| 1701140000 | - - Other cane sugar | 5% | ||
| 1701910000 | - - Containing added flavouring or colouring matter | 5% | ||
| 1701991000 | - - - Refined sugar | 0% | ||
| 1701999000 | - - - Other | 5% | ||
| 1702110000 | - - Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 5% | ||
| 1702190000 | - - Other | 5% | ||
| 1702200000 | - Maple sugar and maple syrup | 5% | ||
| 1702301000 | - - Glucose | 5% | ||
| 1702302000 | - - Glucose syrup | 5% | ||
| 1702400000 | - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar | 5% | ||
| 1702500000 | - Chemically pure fructose | 5% | ||
| 1702601000 | - - Fructose | 5% | ||
| 1702602000 | - - Fructose syrup | 5% | ||
| 1702901100 | - - - Chemically pure maltose | 5% |