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
2003909000 - - Other 5%
2004100000 - Potatoes 5%
2004901000 - - Suitable for infants or young children 0%
2004909000 - - Other 5%
2005102000 - - Suitable for infants or young children 5%
2005103000 - - Suitable for dietetic purposes 5%
2005201100 - - - In airtight containers for retail sale 5%
2005201900 - - - Other 5%
2005209100 - - - In airtight containers for retail sale 5%
2005209900 - - - Other 5%
2005400000 - Peas (Pisum sativum) 5%
2005510000 - - Beans, shelled 5%
2005591000 - - - In airtight containers for retail sale 5%
2005599000 - - - Other 5%
2005600000 - Asparagus 5%
2005700000 - Olives 5%
2005800000 - Sweet corn (Zea mays var. saccharata) 5%
2005910000 - - Bamboo shoots 5%
2005991000 - - - In airtight containers for retail sale 5%
2005999000 - - - Other 5%