HS编码840999,其他柴油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 |
|---|---|---|
| 8409.99.11.00 | 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 | ||
| 8409.99.12.00 | 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 | ||
| 8409.99.13.00 | 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 | ||
| 8409.99.14.00 | Other cylinder liners | 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 | ||
| 8409.99.15.00 | 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 | ||
| 8409.99.16.00 | 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 | ||
| 8409.99.17.00 | Other pistons | 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 | ||
| 8409.99.18.00 | 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 | ||
| 8409.99.19.00 | 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 | ||
| 8409.99.21.00 | 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 | ||
| 8409.99.22.00 | 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 | ||
| 8409.99.23.00 | 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 | ||
| 8409.99.24.00 | Other cylinder liners | 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 | ||
| 8409.99.25.00 | 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 | ||
| 8409.99.26.00 | 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 | ||
| 8409.99.27.00 | Other pistons | 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 | ||
| 8409.99.28.00 | Piston rings and gudgeon pins | 进口关税 RCEP 3.0 % CIF |
| 8409.99.29.00 | 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 | ||
| 8409.99.31.00 | 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 | ||
| 8409.99.32.00 | 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 | ||
| 8409.99.33.10 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155mm | 进口关税 RCEP 18.0 % CIF |
| 8409.99.33.90 | Other | 进口关税 RCEP 0.0 |
| 8409.99.34.00 | 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 | ||
| 8409.99.35.10 | Pistons, with an external diameter of 50mm or more, but not exceeding 155mm | 进口关税 RCEP 18.0 % CIF |
| 8409.99.35.90 | Other | 进口关税 RCEP 0.0 |
| 8409.99.36.00 | 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 | ||
| 8409.99.37.00 | Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm; pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm | 进口关税 中国-东盟 0.0 NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.99.38.00 | Other cylinder liners and pistons | 进口关税 中国-东盟 0.0 NORMAL 0.0 |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
| 8409.99.39.00 | 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 | ||
| 8409.99.41.00 | 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 | ||
| 8409.99.42.00 | 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 | ||
| 8409.99.43.00 | 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 | ||
| 8409.99.44.00 | Other cylinder liners | 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 | ||
| 8409.99.45.00 | 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 | ||
| 8409.99.46.00 | 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 | ||
| 8409.99.47.00 | Other pistons | 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 | ||
| 8409.99.48.00 | 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 | ||
| 8409.99.49.00 | 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 | ||
| 8409.99.51.00 | 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 | ||
| 8409.99.52.00 | 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 | ||
| 8409.99.53.00 | Other cylinder liners | 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 | ||
| 8409.99.54.00 | 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 | ||
| 8409.99.55.00 | Other pistons | 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 | ||
| 8409.99.59.00 | 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 | ||
| 8409.99.61.00 | 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 | ||
| 8409.99.62.00 | 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 | ||
| 8409.99.63.00 | Other cylinder liners | 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 | ||
| 8409.99.64.00 | 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 | ||
| 8409.99.65.00 | Other pistons | 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 | ||
| 8409.99.69.00 | 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 | ||
| 8409.99.71.00 | 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 | ||
| 8409.99.72.00 | 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 | ||
| 8409.99.73.00 | 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 | ||
| 8409.99.74.00 | Other cylinder liners | 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 | ||
| 8409.99.75.00 | 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 | ||
| 8409.99.76.00 | 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 | ||
| 8409.99.77.00 | Other pistons | 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 | ||
| 8409.99.78.00 | 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 | ||
| 8409.99.79.00 | 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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