马来西亚 · 品目· 8 个子目· 29 个税号

8407火花点火往复式或旋转式内燃活塞发动机

Spark-ignition reciprocating or rotary internal combustion piston engines

子目（6 位 WCO 统一）

840710航空发动机→840721舷外发动机→840729其他→840731排量≤50毫升的→840732用于第八十七章车辆推进的往复式活塞发动机→840733用于第八十七章车辆推进的往复式活塞发动机→840734用于第八十七章车辆推进的往复式活塞发动机→840790其他发动机→

马来西亚税号（10 位）

本品目下马来西亚海关的全部细分税号与首要税率

HS 编码	商品描述	首要税率
8407100000	- Aircraft engines	0%
8407211000	- - - Of a power not exceeding 22.38 kW	0%
8407219000	- - - Other	0%
8407292000	- - - Of a power not exceeding 22.38 kW	0%
8407299000	- - - Other	0%
8407310000	- - Of a cylinder capacity not exceeding 50 cc	25%
8407321100	- - - - For vehicles of heading 87.01	30%
8407321200	- - - - For vehicles of heading 87.11	30%
8407321900	- - - - Other	30%
8407322200	- - - - For vehicles of heading 87.11	5%
8407322900	- - - - Other	5%
8407331000	- - - For vehicles of heading 87.01	5%
8407332000	- - - For vehicles of heading 87.11	5%
8407339000	- - - Other	5%
8407344000	- - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc	5%
8407345000	- - - - For other vehicles of heading 87.01	5%
8407346000	- - - - For vehicles of heading 87.11	5%
8407347100	- - - - - Of a cylinder capacity not exceeding 2,000 cc	5%
8407347200	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc	5%
8407347300	- - - - - Of a cylinder capacity exceeding 3,000 cc	5%
8407349100	- - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc	5%
8407349200	- - - - For other vehicles of heading 87.01	5%
8407349300	- - - - For vehicles of heading 87.11	5%
8407349400	- - - - - Of a cylinder capacity not exceeding 2,000 cc	5%
8407349500	- - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc	5%
8407349900	- - - - - Of a cylinder capacity exceeding 3,000 cc	5%
8407901000	- - Of a power not exceeding 18.65 kW	5%
8407902000	- - Of a power exceeding 18.65 kW but not exceeding 22.38 kW	5%
8407909000	- - Other	5%