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 |
|---|---|---|---|---|
| 2106909500 | - - - Seri kaya | 0% | ||
| 2106909600 | - - - Other medical foods | 5% | ||
| 2106909700 | - - - Tempeh | 0% | ||
| 2106909800 | - - - Other flavouring preparations | 5% | ||
| 2106909900 | - - - Other | 5% | ||
| 2201101000 | - - Mineral waters | 5% | ||
| 2201102000 | - - Aerated waters | 10% | ||
| 2201901000 | - - Ice and snow | 0% | ||
| 2201909000 | - - Other | 5% | ||
| 2202102000 | - - Energy drink whether or not aerated | 10% | RM0.90 per litre | |
| 2202103000 | - - Other sparkling mineral waters or aerated waters, flavoured | 10% | RM0.90 per litre | |
| 2202109000 | - - Other | 10% | RM0.90 per litre | |
| 2202910000 | - - Non-alcoholic beer | 10% | RM0.90 per litre | |
| 2202991000 | - - - Flavoured UHT milk based drinks | 0% | RM0.90 per litre | |
| 2202992000 | - - - Soya milk drinks | 10% | RM0.90 per litre | |
| 2202993000 | - - - Coconut water based drinks | 10% | RM0.90 per litre | |
| 2202994000 | - - - Coffee based drinks or coffee flavoured drinks | 10% | RM0.90 per litre | |
| 2202995000 | - - - Other non-aerated beverages ready for immediate consumption without dilution | 10% | RM0.90 per litre | |
| 2202999000 | - - - Other | 10% | RM0.90 per litre | |
| 2203001100 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | 10% | RM192.50 per 100% vol. per litre |