马来西亚 · 第 22· 73 条目
§22饮料、酒及醋
本章品目（4 位 WCO 统一）
9 个品目
马来西亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 2201101000 | - - Mineral waters | 20% | → |
| 2201102000 | - - Aerated waters | 20% | → |
| 2201901000 | - - Ice and snow | 0% | → |
| 2201909000 | - - Other | 5% | → |
| 2202102000 | - - Energy drink whether or not aerated | 20% | → |
| 2202103000 | - - Other sparkling mineral waters or aerated waters, flavoured | 20% | → |
| 2202109000 | - - Other | 20% | → |
| 2202910000 | - - Non-alcoholic beer | 20% | → |
| 2202991000 | - - - Flavoured UHT milk based drinks | 20% | → |
| 2202992000 | - - - Soya milk drinks | 20% | → |
| 2202993000 | - - - Coconut water based drinks | 20% | → |
| 2202994000 | - - - Coffee based drinks or coffee flavoured drinks | 20% | → |
| 2202995000 | - - - Other non-aerated beverages ready for immediate consumption without dilution | 20% | → |
| 2202999000 | - - - Other | 20% | → |
| 2203001100 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | RM5.00 | → |
| 2203001900 | - - Other | RM5.00 | → |
| 2203009100 | - - Of an alcoholic strength by volume not exceeding 5.8 % vol. | RM5.00 | → |
| 2203009900 | - - Other | RM5.00 | → |
| 2204100000 | - Sparkling wine | RM23.00 | → |
| 2204211100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204211300 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | RM7.00 | → |
| 2204211400 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | RM7.00 | → |
| 2204212100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204212200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2204221100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204221200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. but not exceeding 23 % vol. | RM7.00 | → |
| 2204221300 | - - - - Of an alcoholic strength by volume exceeding 23 % vol. | RM7.00 | → |
| 2204222100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204222200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2204291100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204291200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2204292100 | - - - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204292200 | - - - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2204301000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2204302000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2205101000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2205102000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2205901000 | - - Of an alcoholic strength by volume not exceeding 15 % vol. | RM7.00 | → |
| 2205902000 | - - Of an alcoholic strength by volume exceeding 15 % vol. | RM7.00 | → |
| 2206001000 | - Cider and perry | RM7.00 | → |
| 2206002000 | - Saké | RM 25.50 per 100% vol. per litre | → |
| 2206003100 | - - In container holding 2 l or less | RM4.00 | → |
| 2206003900 | - - Other | RM 108.50 per 100% vol. per litre | → |
| 2206004100 | - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | RM3.00 | → |
| 2206004900 | - - Other | RM 64.50 per 100% vol. per litre | → |
| 2206005000 | - Mead | RM23.00 | → |
| 2206006000 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | RM 108.50 per 100% vol. per litre | → |
| 2206009100 | - - Other rice wine (including medicated rice wine) | RM 25.50 per 100% vol. per litre | → |
| 2206009900 | - - Other | RM 108.50 per 100% vol. per litre | → |
| 2207100000 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher | RM 60.00 per 100% vol. per litre | → |
| 2207201100 | - - - Ethyl alcohol of an alcoholic strength by volume of exceeding 99 % vol. | RM1.00 | → |
| 2207201900 | - - - Other | RM1.00 | → |
| 2207209000 | - - Other | RM1.00 | → |
| 2208205000 | - - Brandy | RM58.00 | → |
| 2208209000 | - - Other | RM58.00 | → |
| 2208301000 | - - In containers holding more than 5 l | RM58.00 | → |
| 2208309000 | - - Other | RM58.00 | → |
| 2208400000 | - Rum and other spirits obtained by distilling fermented sugar-cane products | RM55.00 | → |
| 2208500000 | - Gin and Geneva | RM55.00 | → |
| 2208600000 | - Vodka | RM55.00 | → |
| 2208701000 | - - Of an alcoholic strength by volume not exceeding 57 % vol. | RM 93.50 per 100% vol. per litre | → |
| 2208709000 | - - Other | RM 64.50 per 100% vol. per litre | → |
| 2208901000 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol. | RM 26.50 per 100% vol. per litre | → |
| 2208902000 | - - Medicated samsu of an alcoholic strength by volume exceeding 40 % vol. | RM 26.50 per 100% vol. per litre | → |
| 2208903000 | - - Other samsu of an alcoholic strength by volume not exceeding 40 % vol. | RM 26.50 per 100% vol. per litre | → |
| 2208904000 | - - Other samsu of an alcoholic strength by volume exceeding 40 % vol. | RM 26.50 per 100% vol. per litre | → |
| 2208905000 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % vol. | RM20.00 | → |
| 2208906000 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol. | RM20.00 | → |
| 2208907000 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol. | RM30.00 | → |
| 2208908000 | - - Bitters and similar beverages of an alcoholic strength exceeding 57 % vol. | RM30.00 | → |
| 2208909100 | - - - Of an alcoholic strength by volume not exceeding 1.14 % vol. | RM3.00 | → |
| 2208909900 | - - - Other | RM 64.50 per 100% vol. per litre | → |
| 2209000000 | Vinegar and substitutes for vinegar obtained from acetic acid. | 5% | → |