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 |
|---|---|---|---|---|
| 1702901900 | - - - Other | 5% | ||
| 1702902000 | - - Artificial honey, whether or not mixed with natural honey | 5% | ||
| 1702903000 | - - Flavoured or coloured sugars (excluding maltose) | 5% | ||
| 1702904000 | - - Caramel | 5% | ||
| 1702905100 | - - - Coconut sap sugar | 5% | ||
| 1702905900 | - - - Other | 5% | ||
| 1702909100 | - - - Sugar syrups | 5% | ||
| 1702909900 | - - - Other | 5% | ||
| 1703101000 | - - Containing added flavouring or colouring matter | 5% | ||
| 1703109000 | - - Other | 5% | ||
| 1703901000 | - - Containing added flavouring or colouring matter | 5% | ||
| 1703909000 | - - Other | 5% | ||
| 1704100000 | - Chewing gum, whether or not sugar-coated | 10% | ||
| 1704901000 | - - Medicated pastilles and drops | 10% | ||
| 1704902000 | - - White chocolate | 10% | ||
| 1704909100 | - - - Soft, containing gelatin | 10% | ||
| 1704909900 | - - - Other | 10% | ||
| 1801001000 | - Fermented | 5% | ||
| 1801009000 | - Other | 5% | ||
| 1802000000 | Cocoa shells, husks, skins and other cocoa waste. | 5% |