HS编码210690,未列名食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 |
|---|---|---|
| 2106.90.11.00 | Dried bean curd and dried bean curd stick | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 2106.90.12.00 | Fresh soybean curd (tofu) | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 2106.90.19.00 | Other | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 2106.90.20.00 | Powdered alcohol | 进口关税 中国-东盟 0.0 NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.30.00 | Non-dairy creamer | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.41.00 | In powder form | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.49.00 | Other | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.53.00 | Ginseng based products | 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 | ||
| 2106.90.54.00 | Other preparations of a kind used as raw material for the manufacture of composite concentrates | 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 | ||
| 2106.90.55.00 | Other, composite concentrates for simple dilution with water to make beverages | 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 | ||
| 2106.90.59.00 | Other | 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 | ||
| 2106.90.61.00 | Of a kind used for the manufacture of alcoholic beverages, in liquid form | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.62.00 | Of a kind used for the manufacture of alcoholic beverages, in other forms | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.64.00 | Of a kind used for making alcoholic beverages, in liquid form | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.65.00 | Of a kind used for making alcoholic beverages, in other forms | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.66.00 | Other, of kind used for the manufacture of alcoholic beverages, in liquid form | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.67.00 | Other, of kind used for the manufacture of alcoholic beverages, in other forms | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.69.00 | Other | 进口关税 中国-东盟 0.0 RCEP 12.0 % CIF NORMAL 20.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 2106.90.71.00 | Food supplements based on ginseng | 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 | ||
| 2106.90.72.00 | Other food supplements | 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 | ||
| 2106.90.73.00 | Fortificant premixes | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.81.00 | Food preparations for lactase deficient infants or young children | 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 | ||
| 2106.90.89.00 | Other | 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 | ||
| 2106.90.91.00 | Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.92.00 | Flavoured or coloured syrups | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.93.00 | Coconut milk, whether or not powdered | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.95.00 | Seri kaya | 进口关税 中国-东盟 0.0 RCEP 15.0 % CIF NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 2106.90.96.00 | Other medical foods | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.97.00 | Tempeh | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
| 2106.90.98.00 | Other flavouring preparations | 进口关税 中国-东盟 0.0 NORMAL 15.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 5.0 % CIFD | ||
| 2106.90.99.00 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 15.0 % 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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