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% |