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
2103901300 - - - Other sauces 0%
2103901900 - - - Other 5%
2103902100 - - - Shrimp paste including belachan (blachan) 0%
2103902900 - - - Other 5%
2104101100 - - - Suitable for infants or young children 5%
2104101900 - - - Other 5%
2104109100 - - - Suitable for infants or young children 0%
2104109900 - - - Other 5%
2104201100 - - - Suitable for infants or young children 0%
2104201900 - - - Other 5%
2104209100 - - - Suitable for infants or young children 0%
2104209900 - - - Other 5%
2105000000 Ice cream and other edible ice, whether or not containing cocoa. 5%
2106100000 - Protein concentrates and textured protein substances 5%
2106901100 - - - Dried bean curd and dried bean curd stick 0%
2106901200 - - - Fresh soybean curd (tofu) 0%
2106901900 - - - Other 0%
2106902000 - - Powdered alcohol 10%
2106903000 - - Non-dairy creamer 5%
2106904100 - - - In powder form 5%