12119095

ACTIVE

"- - - Agarwood (Gaharu) chips"

HS code 1211909500 (Chapter 12 "Oil seeds and oleaginous fruits"; Heading 1211 "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered"; Subheading 121190 "Other") under the Malaysia tariff schedule classifies "- - - Agarwood (Gaharu) chips". Malaysia customs apply Import duty of 0%, Export duty 0%. Statutory unit of measure: kg. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 10 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
进口税率 Import duty	0%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
销售税 (SST) Sales tax	5%	Official tariff schedule

FTA Preferential Rates

10 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ATIGA - ASEAN Trade in Goods Agreement 2022	0%	—	—
ACFTA - ASEAN-China FTA	0%	—	—
AHKFTA - ASEAN-Hong Kong FTA	0%	—	—
AKFTA - ASEAN-Korea FTA	0%	—	—
AJCEP - ASEAN-Japan CEP	0%	—	—
AANZFTA - ASEAN-Australia-NZ FTA	0%	—	—
MNZFTA - Malaysia-New Zealand FTA	0%	—	—
RCEP - Regional Comprehensive Economic Partnership	0%	—	—
CPTPP - Trans-Pacific Partnership	0%	—	—
MY-UAE-CEPA - Malaysia-UAE CEPA	0%	—	—

Compliance & Controls

2 import regulations, restrictions, or permit requirements

Plants including any species of plant or any part there of whether living or dead including the stem, branch, tuber, bulb, corm rhizome, stock, budwood, cutting, layer, slip, sucker, root, leaf, flower, fruit, seed or any other part or product whatsoever of a plant whether severed or attached excluding any plant intended for consumption or manufacturing purpose or any processed plant

Schedule 3, Part 1

Customs (Prohibition of Imports/Exports) Order

Agency: "For importation into Peninsular Malaysia and Labuan : (i) an import permit issued by or on behalf of the behalf of the Director General of Department of Malaysian Quarantine and Inspection Services (MAQIS) (ii) subject to inspection and approval by the Department of Malaysian Quarantine and Inspection Services (MAQIS) For importation into Sabah and Sarawak : (i) an import permit issued by or on behalf of the Director of Agriculture for Sabah or Sarawak under the Plant Quarantine Regulations 1981 (ii) subject to inspection by the Department of Agriculture of Sabah or Sarawak"Restricted

Plants and parts of plants (including woodchips of Gaharu (Aquilaria spp.) and Sandalwood used primarily in perfumery or pharmacy, fresh or dried, whether or not cut, crushed or powdered

Schedule 3, Part 3

Customs (Prohibition of Imports/Exports) Order

Agency: "(i) For importation into Peninsular Malaysia and Labuan, an import permit under the International Trade in Endangered Species Act 2008 issued by Malaysian Timber Industry Board (ii) For importation into Sabah, an import permit under the International Trade in Endangered Species Act 2008 issued by or on behalf of the Chief Conservator of Forests of the Forestry Department of Sabah (iii) For importation into Sarawak, an import permit under the International Trade in Endangered Species Act 2008 issued by Sarawak Forestry Corporation and Sarawak Timber Industry Development Corporation (STIDC) For goods in transit, the consignment shall be accompanied by: (i) a valid export or re-export permit licence, certificate or written permission in accordance with CITES issued by the competent authority of the country of export or re- export of the scheduled species; and (ii) where required by the country of import, a valid import permit, licence, certificate or written permission, in accordance with the CITES, issued by the competent authority of country of destination"Restricted

Export Controls

Restricted

Plants and parts of plants (including woodchips of Gaharu (Aquilaria spp.) and Sandalwood used primarily in perfumery or pharmacy, fresh or dried, whether or not cut, crushed or powdered