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
2401101000 - - Virginia type, flue-cured 5%
2401102000 - - Virginia type, other than flue-cured 5%
2401104000 - - Burley type 5%
2401105000 - - Other, flue-cured 5%
2401109000 - - Other 5%
2401201000 - - Virginia type, flue-cured 5%
2401202000 - - Virginia type, other than flue-cured 5%
2401203000 - - Oriental type 5%
2401204000 - - Burley type 5%
2401205000 - - Other, flue-cured 5%
2401209000 - - Other 5%
2401301000 - - Tobacco stems 5%
2401309000 - - Other 5%
2402100000 - Cigars, cheroots and cigarillos, containing tobacco 10% RM440.00
2402201000 - - Beedies 10% RM7.50 and 5%
2402202000 - - Clove cigarettes 10% RM0.42 per stick
2402209000 - - Other 10% RM0.42 per stick
2402901000 - - Cigars, cheroots and cigarillos of tobacco substitutes 10% RM440.00
2402902000 - - Cigarettes of tobacco substitutes 10% RM0.42 per stick
2403111000 - - - Packed for retail sale 10% RM27.00 and 5%