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 |
|---|---|---|---|---|
| 2203001900 | - - Other | 10% | RM192.50 per 100% vol. per litre | |
| 2203009100 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | 10% | RM192.50 per 100% vol. per litre | |
| 2203009900 | - - Other | 10% | RM192.50 per 100% vol. per litre | |
| 2204100000 | - Sparkling wine | 10% | RM495.00 per 100% vol. per litre | |
| 2204211100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204211300 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204211400 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204212100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204212200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204221100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204221200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204221300 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204222100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204222200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204291100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204291200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204292100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204292200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204301000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2204302000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre |