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 |
|---|---|---|---|---|
| 2205101000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2205102000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2205901000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2205902000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | 10% | RM165.00 per 100% vol. per litre | |
| 2206001000 | - Cider and perry | 10% | RM66.00 per 100% vol. per litre | |
| 2206002000 | - Saké | 10% | RM66.00 per 100% vol. per litre | |
| 2206003100 | - - In container holding 2 l or less | 10% | RM44.00 per 100% vol. per litre | |
| 2206003900 | - - Other | 10% | RM44.00 per 100% vol. per litre | |
| 2206004100 | - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | 10% | RM66.00 per 100% vol. per litre | |
| 2206004900 | - - Other | 10% | RM66.00 per 100% vol. per litre | |
| 2206005000 | - Mead | 10% | RM44.00 per 100% vol. per litre | |
| 2206006000 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | 10% | RM66.00 per 100% vol. per litre | |
| 2206009100 | - - Other rice wine (including medicated rice wine) | 10% | RM66.00 per 100% vol. per litre | |
| 2206009900 | - - Other | 10% | RM44.00 per 100% vol. per litre | |
| 2207100000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | 10% | RM24.75 per 100% vol. per litre and 15% | |
| 2207201100 | - - - Ethyl alcohol of an alcoholic strength by volume of exceeding 99 % vol. | 10% | RM1.21 and 15% | |
| 2207201900 | - - - Other | 10% | RM1.21 and 15% | |
| 2207209000 | - - Other | 10% | RM1.21 and 15% | |
| 2208205000 | - - Brandy | 10% | RM165.00 per 100% vol. per litre | |
| 2208209000 | - - Other | 10% | RM165.00 per 100% vol. per litre |