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 |
|---|---|---|---|---|
| 2403119000 | - - - Other | 10% | RM15.00 and 5% | |
| 2403191100 | - - - - Ang Hoon | 10% | RM27.00 and 5% | |
| 2403191900 | - - - - Other | 10% | RM27.00 and 5% | |
| 2403192000 | - - - Other manufactured tobacco for the manufacture of cigarettes | 10% | RM15.00 and 5% | |
| 2403199100 | - - - - Ang Hoon | 10% | RM15.00 and 5% | |
| 2403199900 | - - - - Other | 10% | RM15.00 and 5% | |
| 2403911000 | - - - Packed for retail sale | 10% | RM27.00 and 5% | |
| 2403919000 | - - - Other | 10% | NA | |
| 2403991000 | - - - Tobacco extracts and essences | 10% | NA | |
| 2403993000 | - - - Manufactured tobacco substitutes | 10% | NA | |
| 2403994000 | - - - Snuff, whether or not dry | 10% | RM27.00 and 5% | |
| 2403995000 | - - - Chewing and sucking tobacco | 10% | RM27.00 and 5% | |
| 2403999000 | - - - Other | 10% | NA | |
| 2404110000 | - - Containing tobacco or reconstituted tobacco | 10% | RM798.00 per kg of tobacco content | |
| 2404121000 | - - - E-cigarette liquid or gel | 10% | RM0.40 per millilitre | |
| 2404129000 | - - - Other | 10% | RM0.40 per millilitre | |
| 2404191000 | - - - Containing tobacco substitutes | 10% | NA | |
| 2404192000 | - - - Containing nicotine substitutes | 10% | RM0.40 per millilitre | |
| 2404911000 | - - - Nicotine chewing gum | 5% | NA | |
| 2404919000 | - - - Other | 5% | NA |