HS编码151620,-植物油、脂及其分离品从中国出口到马来西亚,需要在马来西亚缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1516.20.11.00 | Of soya beans | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.12.00 | Of the fruit of the oil palm, crude | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.13.00 | Of the fruit of the oil palm, other than crude | 进口关税 RCEP 0.0 |
| 1516.20.14.00 | Of coconuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.15.00 | Of palm kernels, crude | 进口关税 RCEP 0.0 |
| 1516.20.16.00 | Of palm kernels, refined, bleached and deodorized (RBD) | 进口关税 RCEP 0.0 |
| 1516.20.17.00 | Of ground-nuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.18.00 | Of linseed | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.19.00 | Other | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.21.00 | Of the fruit of the oil palm, crude | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.22.00 | Of the fruit of the oil palm, other than crude | 进口关税 中国-东盟 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.23.00 | Of palm kernels, crude | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.24.00 | Of palm kernels, refined, bleached and deodorised (RBD) | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.25.00 | Of palm kernel olein, crude | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.26.00 | Of palm kernel olein, refined, bleached and deodorised (RBD) | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.29.00 | Other | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.31.00 | Of ground-nuts; of coconut; of soya beans | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.32.00 | Of linseed | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.33.00 | Of olives | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.34.00 | Of fruit of the oil palm | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.35.00 | Of palm kernels | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.39.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.41.00 | Of castor seeds (Opal wax) | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.42.00 | Of coconuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.43.00 | Of ground-nuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.44.00 | Of linseed | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.45.00 | Of olives | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.46.00 | Of fruit of the oil palm | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.47.00 | Of palm kernels | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.48.00 | Of soya beans | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.49.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.51.00 | Of linseed | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.52.00 | Of olives | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.53.00 | Of soya beans | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.54.00 | Of ground-nuts, of oil palm or coconuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.59.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.61.00 | Crude | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.62.00 | Refined, bleached and deodorised (RBD) | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.69.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.91.00 | Palm stearin, with an iodine value exceeding 48 | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.92.00 | Of linseed | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.93.00 | Of olives | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.94.00 | Of soya beans | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 1516.20.96.00 | Refined, bleached and deodorised (RBD) palm kernel stearin | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.98.00 | Of ground-nuts, of oil palm or of coconuts | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 1516.20.99.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD |
税费概览：
【进口税】
大多数进口货物需缴纳进口税，税率分从价税率和从量税率。近几年马来西亚已取消了多种原料、机械与零部件的进口税。马来西亚与东盟国家之间实行特惠关税，工业产品的进口税率为0-5%之间；与日本实行双边自由贸易协定框架下的进口税；与中国和韩国实行中国-东盟自贸区以及韩国-东盟自贸区的区域自由贸易协定框架下的进口税；与澳大利亚签订自由贸易协定，根据协定，马来西亚将减免自澳进口商品97%以上的关税。
【出口税】
马来西亚对包括原油、原木、锯材和原棕油等在内的资源性产品出口征收出口税。从价征收的出口税的税率范围为0至20%。
【销售及服务税】
销售税、服务税是2个不同的税种。征税门槛是从年度营业额50万马币（约合80万元人民币）起，食品和饮料供应商为150万马币。征收销售税的项目，税率分为0、5%及10%三大类。其中，0税率主要适用于农产品、生活必需品、书籍、医疗用品和环保再生制品，5%税率主要适用于加工类食品和进口半成品，10%税率主要适用于工业品和进口制成品。服务税的税率是6%，适用于在马来西亚境内开展的所有商业服务、旅游、交通、金融、餐饮、跨境数字经济服务等。
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