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 |
|---|---|---|---|---|
| 2009310000 | - - Of a Brix value not exceeding 20 | 5% | RM0.90 per litre | |
| 2009390000 | - - Other | 5% | RM0.90 per litre | |
| 2009410000 | - - Of a Brix value not exceeding 20 | 5% | RM0.90 per litre | |
| 2009490000 | - - Other | 5% | RM0.90 per litre | |
| 2009500000 | - Tomato juice | 5% | RM0.90 per litre | |
| 2009610000 | - - Of a Brix value not exceeding 30 | 5% | RM0.90 per litre | |
| 2009690000 | - - Other | 5% | RM0.90 per litre | |
| 2009710000 | - - Of a Brix value not exceeding 20 | 5% | RM0.90 per litre | |
| 2009790000 | - - Other | 5% | RM0.90 per litre | |
| 2009811000 | - - - Suitable for infants or young children | 5% | RM0.90 per litre | |
| 2009819000 | - - - Other | 5% | RM0.90 per litre | |
| 2009891000 | - - - Blackcurrant juice | 5% | RM0.90 per litre | |
| 2009892000 | - - - Coconut water | 5% | RM0.90 per litre | |
| 2009893000 | - - - Coconut water concentrate | 5% | RM0.90 per litre | |
| 2009894000 | - - - Mango juice concentrate | 5% | RM0.90 per litre | |
| 2009899100 | - - - - Suitable for infants or young children | 5% | RM0.90 per litre | |
| 2009899900 | - - - - Other | 5% | RM0.90 per litre | |
| 2009901000 | - - Suitable for infants or young children | 5% | RM0.90 per litre | |
| 2009909100 | - - - Ready for immediate consumption | 5% | RM0.90 per litre | |
| 2009909900 | - - - Other | 5% | RM0.90 per litre |