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 |
|---|---|---|---|---|
| 2301202000 | - - Of fish, with a protein content of 60 % or more by weight | 5% | ||
| 2301209000 | - - Other | 5% | ||
| 2302100000 | - Of maize (corn) | 5% | ||
| 2302301000 | - - Bran and pollard | 5% | ||
| 2302309000 | - - Other | 5% | ||
| 2302401000 | - - Of rice | 5% | ||
| 2302409000 | - - Other | 5% | ||
| 2302500000 | - Of leguminous plants | 5% | ||
| 2303101000 | - - Of manioc (cassava) or sago | 5% | ||
| 2303109000 | - - Other | 5% | ||
| 2303200000 | - Beet-pulp, bagasse and other waste of sugar manufacture | 5% | ||
| 2303300000 | - Brewing or distilling dregs and waste | 5% | ||
| 2304001000 | - Defatted soya-bean flour, fit for human consumption | 5% | ||
| 2304002100 | - - Fit for human consumption | 5% | ||
| 2304002900 | - - Other | 0% | ||
| 2304009000 | - Other | 5% | ||
| 2305000000 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. | 5% | ||
| 2306100000 | - Of cotton seeds | 5% | ||
| 2306200000 | - Of linseed | 5% | ||
| 2306300000 | - Of sunflower seeds | 5% |