HS编码840991,其他点燃式活塞内燃发动机的零件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 |
|---|---|---|
| 8409.91.11.00 | Carburettors and parts thereof | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.12.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.13.00 | Cylinder liners, with an internal diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.14.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.15.00 | Cylinder heads and head covers | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.16.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.17.00 | Other pistons | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.18.00 | Piston rings and gudgeon pins | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.19.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.21.00 | Carburettors and parts thereof | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.22.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.23.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.24.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.26.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.28.00 | Piston rings and gudgeon pins | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.29.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.31.00 | Carburettors and parts thereof | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.32.00 | Cylinder blocks; crank cases | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.34.00 | Cylinder liners | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.35.00 | Cylinder heads and head covers | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.37.00 | Pistons | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.38.00 | Piston rings and gudgeon pins | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.39.00 | Other | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.41.00 | Carburettors and parts thereof | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.42.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.43.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.44.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.45.00 | Cylinder heads and head covers | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.46.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.47.00 | Other pistons | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.48.00 | Piston rings and gudgeon pins | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.49.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.51.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.52.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.53.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.54.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.55.00 | Other pistons | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.59.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.61.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.62.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.63.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.64.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.69.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.71.00 | Carburettors and parts thereof | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.72.00 | Cylinder blocks; crank cases | 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 10.0 % CIFD | ||
| 8409.91.73.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.74.00 | Other cylinder liners | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.76.00 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 中国-东盟 0.0 RCEP 18.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.77.00 | Other pistons | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.78.00 | Pistons rings and gudgeon pins | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.91.79.00 | Other | 进口关税 中国-东盟 0.0 RCEP 3.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % 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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