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 |
|---|---|---|---|---|
| 2208301000 | - - In containers holding more than 5 l | 10% | RM165.00 per 100% vol. per litre | |
| 2208309000 | - - Other | 10% | RM165.00 per 100% vol. per litre | |
| 2208400000 | - Rum and other spirits obtained by distilling fermented sugar-cane products | 10% | RM165.00 per 100% vol. per litre | |
| 2208500000 | - Gin and Geneva | 10% | RM165.00 per 100% vol. per litre | |
| 2208600000 | - Vodka | 10% | RM165.00 per 100% vol. per litre | |
| 2208701000 | - - Of an alcoholic strength by volume not exceeding 57 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208709000 | - - Other | 10% | RM66.00 per 100% vol. per litre | |
| 2208901000 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208902000 | - - Medicated samsu of an alcoholic strength by volume exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208903000 | - - Other samsu of an alcoholic strength by volume not exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208904000 | - - Other samsu of an alcoholic strength by volume exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208905000 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208906000 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208907000 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol. | 10% | RM44.00 per 100% vol. per litre | |
| 2208908000 | - - Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. | 10% | RM44.00 per 100% vol. per litre | |
| 2208909100 | - - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2208909900 | - - - Other | 10% | RM66.00 per 100% vol. per litre | |
| 2209000000 | Vinegar and substitutes for vinegar obtained from acetic acid. | 5% | ||
| 2301100000 | - Flours, meals and pellets, of meat or meat offal; greaves | 5% | ||
| 2301201000 | - - Of fish, with a protein content of less than 60 % by weight | 5% |