HS编码870340,同时装有点燃往复式活塞内燃发动机及驱动电动机的其他车辆,可通过接插外部电源进行充电的除外:气缸容量(排气量)不超过1000毫升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 |
---|---|---|
8703.40.11.00 | Go-karts | 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 | ||
8703.40.12.00 | All-Terrain Vehicles (ATV) | 进口关税 中国-东盟 5.0 % CIF RCEP 0.0 NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.13.00 | Ambulances | 进口关税 中国-东盟 0.0 RCEP 5.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.14.00 | Hearses | 进口关税 中国-东盟 5.0 % CIF RCEP 0.0 NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.15.00 | Prison vans | 进口关税 中国-东盟 5.0 % CIF RCEP 0.0 NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.16.00 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 0.0 RCEP 35.0 % CIF NORMAL 35.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.17.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 35.0 % CIF NORMAL 35.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.18.00 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 10.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.19.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.21.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.22.00 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 10.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.23.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.24.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.25.00 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 7.5 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.26.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.27.00 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 3.5 % CIF RCEP 0.0 NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.28.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 0.0 | ||
8703.40.31.00 | Go-karts | 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 | ||
8703.40.32.00 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.33.00 | Of a cylinder capacity exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.34.00 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 0.0 RCEP 5.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.35.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 0.0 RCEP 5.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.36.00 | Other | 进口关税 中国-东盟 0.0 RCEP 5.0 % CIF NORMAL 5.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.41.00 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.42.00 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.43.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.44.00 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.45.00 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.46.00 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.47.00 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.51.00 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.52.00 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.53.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.54.00 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.55.00 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.56.00 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 0.0 RCEP 35.0 % CIF NORMAL 35.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.57.00 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 0.0 RCEP 35.0 % CIF NORMAL 35.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.58.00 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 0.0 RCEP 35.0 % CIF NORMAL 35.0 % CIF |
销售与服务税 SALES_AND_SERVICES_TAX 10.0 % CIFD | ||
8703.40.61.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.61.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.62.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.62.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.63.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.63.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.64.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.64.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.65.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.65.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.66.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.66.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.67.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.67.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.68.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.68.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.71.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.71.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.72.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.72.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.73.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.73.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.74.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.74.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.75.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.75.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.76.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.76.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.77.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.77.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.81.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.81.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.82.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.82.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.83.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.83.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.84.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.84.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.85.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.85.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.86.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.86.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.87.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.87.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.91.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.91.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.92.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.92.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.93.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.93.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.94.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.94.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.95.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.95.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.96.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.96.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.97.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.97.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.98.10 | New | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
8703.40.98.90 | Other | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
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。