Guide on Proposed Sales Tax Rates for Various Goods

Sep 2, 2026

Uploaded by Tawan

A reference table mapping different categories of goods to proposed sales tax treatments, including exempt status and reduced rates. The content organizes products by broad classifications such as live animals, meat and edible meat offal, and fish and sea creatures, then lists individual items with their relevant heading and chapter codes. It provides structured guidance on when exemptions apply and which goods are targeted for 5% or 10% sales tax.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages121

Reading Time5 h 5 min

AccessFree to download

Goods classifications

Live animals

Meat and edible meat offal

Fish and sea creatures

| NAME OF GOODS | HEADING | CHAPTER | EXEMPTED | 5% | 10% | | --- | --- | --- | --- | --- | --- | | Live Animals | | | | | | | --- | --- | --- | --- | --- | --- | | Live Antelope | 01.02 | 01 | / | | | | Live Bee (Lebah) | 01.06 | 01 | / | | | | Live Buffalo (Kerbau) | 01.02 | 01 | / | | | | Live Burung Bayan | 01.06 | 01 | / | | | | Live Burung Kenari | 01.06 | 01 | / | | | | Live Burung Layang-Layang | 01.06 | 01 | / | | | | Live Burung Merbuk | 01.06 | 01 | / | | | | Live Burung Murai | 01.06 | 01 | / | | | | Live Burung Pipit | 01.06 | 01 | / | | | | Live Burung Punai | 01.06 | 01 | / | | | | Live Burung Tekukur | 01.06 | 01 | / | | | | Live Burung Tempua | 01.06 | 01 | / | | | | Live Burung Tiong Emas | 01.06 | 01 | / | | | | Live Camel (Unta) | 01.06 | 01 | / | | | | Live Cat (Kucing) | 01.06 | 01 | / | | | | Live Chicken (Ayam) | 01.05 | 01 | / | | | | Live Cockatoos (Kakak Tua) | 01.06 | 01 | / | | | | Live Cow (Lembu) | 01.02 | 01 | / | | | | Live Crow (Burung Gagak) | 01.06 | 01 | / | | | | Live Deer (Rusa) | 01.06 | 01 | / | | | | Live Dog (Anjing) | 01.06 | 01 | / | | | | Live Dolphin (Ikan Lumba-lumba) | 01.06 | 01 | / | | | | Live Duck (Itik) | 01.05 | 01 | / | | | | Live Dugong (Manatee) | 01.06 | 01 | / | | | | Live Elephant (Gajah) | 01.06 | 01 | / | | | | Live Frog (Katak) | 01.06 | 01 | / | | | | Live Geese (Angsa) | 01.05 | 01 | / | | | | Live Goat (Kambing) | 01.04 | 01 | / | | | | Live Horse (Kuda) | 01.01 | 01 | / | | | | Live Lion (Singa) | 01.06 | 01 | / | | | | Live Monkey (Monyet) | 01.06 | 01 | / | | | | --- | --- | --- | --- | --- | --- | | Live Ostrich (Burung Unta) | 01.06 | 01 | / | | | | Live Oxen | 01.02 | 01 | / | | | | Live Parrot (Burung Nuri) | 01.06 | 01 | / | | | | Live Peacock (Merak) | 01.06 | 01 | / | | | | Live Pheasant (Burung Pegar) | 01.06 | 01 | / | | | | Live Pig And Boar (Khinzir dan Babi Hutan) | 01.03 | 01 | / | | | | Live Pigeon (Burung Merpati) | 01.05 | 01 | / | | | | Live Rabbit (Arnab) | 01.06 | 01 | / | | | | Live Red Eagle | 01.06 | 01 | / | | | | Live Sea Lion (Singa Laut) | 01.06 | 01 | / | | | | Live Sheep (Biri-biri) | 01.04 | 01 | / | | | | Live Snake (Ular) | 01.06 | 01 | / | | | | Live Tiger (Harimau) | 01.06 | 01 | / | | | | Live Tortoise (Kura-kura) | 01.06 | 01 | / | | | | Live Turkey (Ayam Belanda) | 01.05 | 01 | / | | | | Live Turtle (Penyu) | 01.06 | 01 | / | | | | Live Whale (Ikan Paus) | 01.06 | 01 | / | | | | Meat & Edible Meat Offal | | | | | | | --- | --- | --- | --- | --- | --- | | Beef Bone (Tulang Lembu) | 02.04 | 02 | / | | | | Camel Meat (Fresh, Chilled, Frozen) | 02.08 | 02 | | / | | | Dada, Kepak Dan Lain-Lain Bahagian Ayam Segar/ Sejuk/ Sejuk Beku | 02.07 | 02 | / | | | | Daging Angsa (Segar/ Sejuk/ Sejuk Beku) | 02.07 | 02 | / | | | | Daging Ayam (Chicken Meat) (Segar/ Sejuk/ Sejuk Beku) | 02.07 | 02 | / | | | | Daging Ayam Belanda/ Turkey Meat (Segar/ Sejuk/ Sejuk Beku) | 02.07 | 02 | / | | | | Daging Burung Puyuh/ Quail (Segar/ Sejuk/ Sejuk Beku) | 02.07 | 02 | / | | | | Daging Itik (Segar/ Sejuk/ Sejuk Beku) | 02.07 | 02 | / | | | | Daging Kerbau (Segar/ Sejuk/ Sejuk Beku) | 02.02 | 02 | / | | | | NAME OF GOODS | HEADING | CHAPTER | EXEMPTED | 5% | 10% | | --- | --- | --- | --- | --- | --- | | Daging Lembu (Segar/ Sejuk/ Sejuk Beku) | 02.02 | 02 | / | | | | Daging Rusa/ Deer Meat (Segar/ Sejuk/ Sejuk Beku) | 02.08 | 02 | / | | | | Dolphin Meat (Fresh, Chilled, Frozen) | 02.08 | 02 | | / | | | Dried pork skin/ Kulit Khinzir Kering | 02.10 | 02 | | / | | | Freeze dried chicken dice | 02.10 | 02 | | / | | | Frog's Legs/ Kaki Katak (Fresh, Chilled, Frozen) | 02.08 | 02 | | / | | | Hati Ayam (Chicken Liver) | 02.07 | 02 | / | | | | Monkey Meat (Fresh, Chilled, Frozen) | 02.08 | 02 | | / | | | Mutton (Daging Kambing) (Segar/ Sejuk/ Sejuk Beku) | 02.04 | 02 | / | | | | Pedal Ayam (Fresh, Chilled, Froz

FAQs

What information does the table provide for each good?

Each entry lists the good name along with heading and chapter codes, and indicates whether it is exempt or subject to 5% or 10% sales tax.

How are goods organized in the document?

Goods are grouped into major categories such as live animals, meat and edible meat offal, and fish and sea creatures.

How are tax rates like 5% and 10% shown?

The table includes columns for 5% and 10%, marking the applicable goods under those reduced-rate headings while also showing any exempted items.

Sep 2, 2026

Uploaded by Tawan

Guide on Proposed Sales Tax Rates for Various Goods_Page 1

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