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
2006000000 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). 5%
2007100000 - Homogenised preparations 5%
2007910000 - - Citrus fruit 5%
2007991000 - - - Fruit pastes other than of mangoes, pineapples or strawberries 5%
2007992000 - - - Jams and fruit jellies 5%
2007993000 - - - Mango purée 5%
2007999000 - - - Other 5%
2008111000 - - - Roasted 5%
2008112000 - - - Peanut butter 5%
2008119000 - - - Other 5%
2008191000 - - - Cashew nuts 5%
2008199100 - - - - Roasted 5%
2008199900 - - - - Other 5%
2008201000 - - In airtight containers for retail sale 5%
2008209000 - - Other 5%
2008301000 - - Containing added sugar or other sweetening matter or spirit 5%
2008309000 - - Other 5%
2008400000 - Pears 5%
2008500000 - Apricots 5%
2008601000 - - Containing added sugar or other sweetening matter or spirit 5%