WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2203Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
- Subheading220300BEER MADE FROM MALT
- National22030091- - Of an alcoholic strength by volume not exceeding 5.8 % vol.
22030091
"- - Of an alcoholic strength by volume not exceeding 5.8 % vol."
HS code 2203009100 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2203 "Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009"; Subheading 220300 "BEER MADE FROM MALT") under the Malaysia tariff schedule classifies "- - Of an alcoholic strength by volume not exceeding 5.8 % vol.". Malaysia customs apply Import duty of RM5.00, Export duty 0%. Statutory unit of measure: l. 6 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
进口税率 Import duty | RM5.00 |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
消费税 Excise | RM192.50 per 100% vol. per litre |
FTA Preferential Rates
6 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | N.O. |
| AKFTA - ASEAN-Korea FTA | N.O. |
| AJCEP - ASEAN-Japan CEP | N.O |
| MNZFTA - Malaysia-New Zealand FTA | N.O |
| CPTPP - Trans-Pacific Partnership | RM2.18 |
| MY-UAE-CEPA - Malaysia-UAE CEPA | N.O. |
Global Benchmark
HS-6 prefix 2203.00 across other jurisdictions