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 |
|---|---|---|---|---|
| 2106904900 | - - - Other | 5% | ||
| 2106905300 | - - - Ginseng based products | 5% | RM 0.47 per 100 gram | |
| 2106905400 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | 5% | ||
| 2106905500 | - - - Other, composite concentrates for simple dilution with water to make beverages | 5% | ||
| 2106905900 | - - - Other | 5% | RM 0.47 per 100 gram | |
| 2106906100 | - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form | 10% | ||
| 2106906200 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | 10% | ||
| 2106906400 | - - - - Of a kind used for making alcoholic beverages, in liquid form | 10% | ||
| 2106906500 | - - - - Of a kind used for making alcoholic beverages, in other forms | 10% | ||
| 2106906600 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | 10% | ||
| 2106906700 | - - - Other, of kind used for the manufacture of alcoholic beverages, in other forms | 10% | ||
| 2106906900 | - - - Other | 10% | ||
| 2106907100 | - - - Food supplements based on ginseng | 5% | ||
| 2106907200 | - - - Other food supplements | 5% | ||
| 2106907300 | - - - Fortificant premixes | 5% | ||
| 2106908100 | - - - Food preparations for lactase deficient infants or young children | 0% | ||
| 2106908900 | - - - Other | 0% | ||
| 2106909100 | - - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | 5% | ||
| 2106909200 | - - - Flavoured or coloured syrups | 5% | ||
| 2106909300 | - - - Coconut milk, whether or not powdered | 5% |