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 |
|---|---|---|---|---|
| 1803100000 | - Not defatted | 5% | ||
| 1803200000 | - Wholly or partly defatted | 5% | ||
| 1804000000 | Cocoa butter, fat and oil. | 5% | ||
| 1805000000 | Cocoa powder, not containing added sugar or other sweetening matter. | 5% | ||
| 1806100000 | - Cocoa powder, containing added sugar or other sweetening matter | 10% | RM 0.47 per 100 gram | |
| 1806201000 | - - Chocolate confectionery in blocks, slabs or bars | 10% | ||
| 1806209000 | - - Other | 10% | ||
| 1806310000 | - - Filled | 10% | ||
| 1806320000 | - - Not filled | 10% | ||
| 1806901000 | - - Chocolate confectionery in tablets or pastilles | 10% | ||
| 1806903000 | - - Food preparations of flour, meal, starch or malt extract, containing 40 % or more but not exceeding 50 % by weight of cocoa calculated on a totally defatted basis | 10% | RM 0.47 per 100 gram | |
| 1806904000 | - - Food preparations of goods of headings 04.01 to 04.04, containing 5 % or more but not exceeding 10 % by weight of cocoa calculated on a totally defatted basis, specially prepared for infants or young children, not put up for retail sale | 10% | ||
| 1806909000 | - - Other | 10% | RM 0.47 per 100 gram | |
| 1901101000 | - - Of malt extract | 0% | ||
| 1901102000 | - - Of goods of headings 04.01 to 04.04 | 0% | ||
| 1901103000 | - - Of soya-bean powder | 0% | ||
| 1901109100 | - - - Medical foods | 0% | ||
| 1901109200 | - - - Other, for children age over 1 year but not exceeding 3 years | 0% | ||
| 1901109900 | - - - Other | 0% | ||
| 1901201000 | - - Of flour, groats, meal, starch or malt extract, not containing cocoa | 5% |