マレーシア非関税諸税早見表

SST販売税、EXCISE消費税、CESS付加税の対象HSコードリスト(パーセンテージまたは単位当たりの従量税額)。

HSコード 商品名 SST販売税 EXCISE 消費税 CESS付加税
8486105000 - - Grinding, polishing and lapping machines for processing of semiconductor wafers 5%
8486106000 - - Apparatus for growing or pulling monocrystal semiconductor boules 5%
8486109000 - - Other 5%
8486201100 - - - Chemical vapour deposition apparatus for semiconductor production 5%
8486201200 - - - Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers 5%
8486201300 - - - Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production 5%
8486201900 - - - Other 5%
8486202100 - - - Ion implanters for doping semiconductor materials 5%
8486202900 - - - Other 5%
8486203100 - - - Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers 5%
8486203200 - - - Equipment for dry-etching patterns on semiconductor materials 5%
8486203300 - - - Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers 5%
8486203900 - - - Other 5%
8486204100 - - - Direct write-on-wafer apparatus 5%
8486204200 - - - Step and repeat aligners 5%
8486204900 - - - Other 5%
8486205100 - - - Dicing machines for scribing or scoring semiconductor wafers 5%
8486205900 - - - Other 5%
8486209100 - - - Lasercutters for cutting contacting tracks in semiconductor production by laser beam 5%
8486209200 - - - Machines for bending, folding and straightening semiconductor leads 5%