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 |
|---|---|---|---|---|
| 1905401000 | - - Not containing added sugar, honey, eggs, fats, cheese or fruit | 0% | ||
| 1905409000 | - - Other | 0% | ||
| 1905901000 | - - Unsweetened teething biscuits | 0% | ||
| 1905902000 | - - Other unsweetened biscuits | 5% | ||
| 1905903000 | - - Cakes | 5% | ||
| 1905904000 | - - Pastries | 5% | ||
| 1905905000 | - - Flourless bakers’ wares | 5% | ||
| 1905906000 | - - Empty cachets and similar products of a kind suitable for pharmaceutical use | 0% | ||
| 1905907000 | - - Communion wafers, sealing wafers, rice paper and similar products | 0% | ||
| 1905908000 | - - Other crisp savoury food products | 5% | ||
| 1905909000 | - - Other | 0% | ||
| 2001100000 | - Cucumbers and gherkins | 5% | ||
| 2001901000 | - - Onions | 5% | ||
| 2001909000 | - - Other | 5% | ||
| 2002100000 | - Tomatoes, whole or in pieces | 5% | ||
| 2002901000 | - - Tomato paste | 5% | ||
| 2002902000 | - - Tomato powder | 5% | ||
| 2002909000 | - - Other | 5% | ||
| 2003100000 | - Mushrooms of the genus Agaricus | 5% | ||
| 2003901000 | - - Truffles | 5% |