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
1902209000 - - Other 5%
1902302000 - - Rice vermicelli (including bee hoon) 0%
1902303000 - - Transparent vermicelli 0%
1902304000 - - Other instant noodles 0%
1902309000 - - Other 0%
1902400000 - Couscous 5%
1903000000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. 5%
1904101000 - - Containing cocoa 10%
1904109000 - - Other 5%
1904201000 - - Prepared foods obtained from unroasted cereal flakes 5%
1904209000 - - Other 5%
1904300000 - Bulgur wheat 5%
1904901000 - - Rice preparations, including pre-cooked rice 5%
1904909000 - - Other 5%
1905100000 - Crispbread 5%
1905200000 - Gingerbread and the like 5%
1905311000 - - - Not containing cocoa 5%
1905312000 - - - Containing cocoa 5%
1905321000 - - - Waffles 5%
1905322000 - - - Wafers 5%