马来西亚非关税税费速查

征收 SST 销售税、EXCISE 消费税、CESS 附加税的 HS 编码清单(百分比或按单位征收的绝对税额)。

HS 编码 商品名称 SST 销售税 EXCISE 消费税 CESS 附加税
2106909500 - - - Seri kaya 0%
2106909600 - - - Other medical foods 5%
2106909700 - - - Tempeh 0%
2106909800 - - - Other flavouring preparations 5%
2106909900 - - - Other 5%
2201101000 - - Mineral waters 5%
2201102000 - - Aerated waters 10%
2201901000 - - Ice and snow 0%
2201909000 - - Other 5%
2202102000 - - Energy drink whether or not aerated 10% RM0.90 per litre
2202103000 - - Other sparkling mineral waters or aerated waters, flavoured 10% RM0.90 per litre
2202109000 - - Other 10% RM0.90 per litre
2202910000 - - Non-alcoholic beer 10% RM0.90 per litre
2202991000 - - - Flavoured UHT milk based drinks 0% RM0.90 per litre
2202992000 - - - Soya milk drinks 10% RM0.90 per litre
2202993000 - - - Coconut water based drinks 10% RM0.90 per litre
2202994000 - - - Coffee based drinks or coffee flavoured drinks 10% RM0.90 per litre
2202995000 - - - Other non-aerated beverages ready for immediate consumption without dilution 10% RM0.90 per litre
2202999000 - - - Other 10% RM0.90 per litre
2203001100 - - Of an alcoholic strength by volume not exceeding 5.8 % vol. 10% RM192.50 per 100% vol. per litre