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 |
|---|---|---|---|---|
| 0301191000 | - - - Fry | 5% | ||
| 0301199000 | - - - Other | 5% | ||
| 0301910000 | - -  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | ||
| 0301920000 | - - Eels (Anguilla spp.) | 0% | ||
| 0301932100 | - - - - Breeding, other than fry | 0% | ||
| 0301932200 | - - - - Fry | 0% | ||
| 0301932900 | - - - - Other | 0% | ||
| 0301933100 | - - - - Breeding, other than fry | 0% | ||
| 0301933200 | - - - - Fry | 0% | ||
| 0301933900 | - - - - Other | 0% | ||
| 0301940000 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% | ||
| 0301950000 | - - Southern bluefin tunas (Thunnus maccoyii) | 5% | ||
| 0301991100 | - - - - Breeding | 0% | ||
| 0301991900 | - - - - Other | 0% | ||
| 0301992200 | - - - - Other carp, breeding | 0% | ||
| 0301992300 | - - - - Other carp | 0% | ||
| 0301992400 | - - - - Other, breeding | 5% | ||
| 0301992900 | - - - - Other | 5% | ||
| 0301993100 | - - - - Milkfish, breeding | 0% | ||
| 0301993200 | - - - - Milkfish, other | 0% |