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 |
|---|---|---|---|---|
| 2008609000 | - - Other | 5% | ||
| 2008701000 | - - Containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008709000 | - - Other | 5% | ||
| 2008800000 | - Strawberries | 5% | ||
| 2008910000 | - - Palm hearts | 5% | ||
| 2008931000 | - - - Containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008939000 | - - - Other | 5% | ||
| 2008971000 | - - - Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008972000 | - - - Other, containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008979000 | - - - Other | 5% | ||
| 2008991000 | - - - Lychees | 5% | ||
| 2008992000 | - - - Longans | 5% | ||
| 2008993000 | - - - Of stems, roots and other edible parts of plants, not including fruits or nuts whether or not containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008994000 | - - - Other, containing added sugar or other sweetening matter or spirit | 5% | ||
| 2008999000 | - - - Other | 5% | ||
| 2009110000 | - - Frozen | 5% | RM0.90 per litre | |
| 2009120000 | - - Not frozen, of a Brix value not exceeding 20 | 5% | RM0.90 per litre | |
| 2009190000 | - - Other | 5% | RM0.90 per litre | |
| 2009210000 | - - Of a Brix value not exceeding 20 | 5% | RM0.90 per litre | |
| 2009290000 | - - Other | 5% | RM0.90 per litre |