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
8704909500 - - - g.v.w exceeding 45 t 10%
8705100000 - Crane lorries 10%
8705200000 - Mobile drilling derricks 10%
8705300000 - Fire fighting vehicles 10%
8705400000 - Concrete-mixer lorries 10%
8705905000 - - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds 10%
8705906000 - - Mobile explosive production vehicles 10%
8705909000 - - Other 10%
8706001100 - - For agricultural tractors of heading 87.01 10%
8706001900 - - Other 10%
8706002100 - - For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) 10%
8706002200 - - Other, for vehicles with g.v.w. not exceeding 24 t 10%
8706002300 - - Other, for vehicles with g.v.w. exceeding 24 t 10%
8706003100 - - For go-karts and golf cars (including golf buggies) and similar vehicles 10%
8706003200 - - For ambulances 10%
8706003300 - - For motor cars (including station wagons and sports cars, but not including vans) 10%
8706003400 - - For vehicles specially designed for travelling on snow 10%
8706003900 - - Other 10%
8706004100 - - For vehicles with g.v.w. not exceeding 24 t 10%
8706004200 - - For vehicles with g.v.w. exceeding 24 t 10%