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 |
|---|---|---|---|---|
| 0301993300 | - - - - Leopard coral grouper (Plectropomus leopardus) | 0% | ||
| 0301993400 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | 0% | ||
| 0301993500 | - - - - Humpback grouper (Cromileptes altivelis) | 0% | ||
| 0301993600 | - - - - Other grouper | 0% | ||
| 0301994100 | - - - - Tilapias (Oreochromis spp.) | 0% | ||
| 0301994200 | - - - - Other carp, for breeding | 0% | ||
| 0301994900 | - - - - Other | 0% | ||
| 0301995000 | - - - Other, marine fish | 5% | ||
| 0301999000 | - - - Other | 5% | ||
| 0302110000 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | ||
| 0302130000 | - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 5% | ||
| 0302140000 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | ||
| 0302190000 | - - Other | 5% | ||
| 0302210000 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 0% | ||
| 0302220000 | - - Plaice (Pleuronectes platessa) | 0% | ||
| 0302230000 | - - Sole (Solea spp.) | 0% | ||
| 0302240000 | - - Turbots (Psetta maxima) | 0% | ||
| 0302290000 | - - Other | 0% | ||
| 0302310000 | - - Albacore or longfinned tunas (Thunnus alalunga) | 5% | ||
| 0302320000 | - - Yellowfin tunas (Thunnus albacares) | 5% |