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
8703909600 - - - Motor-homes 10%
8703909700 - - - Sedan 10% 60%
8703909800 - - - Other motor cars (including station wagons and sports cars, but not including vans) 10% 60%
8703909900 - - - Other 10% 65%
8704101300 - - - g.v.w. not exceeding 5 t 0%
8704101400 - - - g.v.w. exceeding 5 t but not exceeding 10 t 0%
8704101500 - - - g.v.w. exceeding 10 t but not exceeding 20 t 0%
8704101600 - - - g.v.w. exceeding 20 t but not exceeding 24 t 0%
8704101700 - - - g.v.w. exceeding 24 t but not exceeding 45 t 0%
8704101800 - - - g.v.w. exceeding 45 t 0%
8704103100 - - - g.v.w. not exceeding 5 t 10%
8704103200 - - - g.v.w. exceeding 5 t but not exceeding 10 t 10%
8704103300 - - - g.v.w. exceeding 10 t but not exceeding 20 t 10%
8704103400 - - - g.v.w. exceeding 20 t but not exceeding 24 t 10%
8704103500 - - - g.v.w. exceeding 24 t but not exceeding 38 t 10%
8704103600 - - - g.v.w exceeding 38 t, but not exceeding 45 t 10%
8704103700 - - - g.v.w. exceeding 45 t 10%
8704211100 - - - - Refrigerated lorries (trucks) 0%
8704211200 - - - - Pick-up trucks 0%
8704211300 - - - - Three-wheeled vehicles 0%