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
2101111100 - - - - In packings of a net weight not less than 20 kg 5%
2101111900 - - - - Other 5%
2101119000 - - - Other 5%
2101121000 - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats 5% RM 0.47 per 100 gram
2101129100 - - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer 5% RM 0.47 per 100 gram
2101129200 - - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer 5% RM 0.47 per 100 gram
2101129900 - - - - Other 5% RM 0.47 per 100 gram
2101202000 - - Tea extracts for the manufacture of tea preparations, in powder form 5%
2101203000 - - Preparations of tea consisting of a mixture of tea, milk powder and sugar 5% RM 0.47 per 100 gram
2101209000 - - Other 5% RM 0.47 per 100 gram
2101300000 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 5%
2102100000 - Active yeasts 0%
2102201000 - - Of a kind used in animal feeding 0%
2102209000 - - Other 5%/0%
2102300000 - Prepared baking powders 5%
2103100000 - Soya sauce 0%
2103200000 - Tomato ketchup and other tomato sauces 0%
2103300000 - Mustard flour and meal and prepared mustard 5%
2103901100 - - - Chilli sauce 0%
2103901200 - - - Fish sauce 0%