WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Subheading240220Cigarettes containing tobacco
- National24022090- - Other
24022090
"- - Other"
HS code 2402209000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2402 "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes"; Subheading 240220 "Cigarettes containing tobacco") under the Malaysia tariff schedule classifies "- - Other". Malaysia customs apply Import duty of RM0.20 per stk, Export duty 0%. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 7 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
进口税率 Import duty | RM0.20 per stk |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
消费税 Excise | RM0.42 per stick |
FTA Preferential Rates
7 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 5% |
| ACFTA - ASEAN-China FTA | RM0.20 per stk |
| AKFTA - ASEAN-Korea FTA | N.O. |
| AJCEP - ASEAN-Japan CEP | N.O. |
| MNZFTA - Malaysia-New Zealand FTA | N.O |
| CPTPP - Trans-Pacific Partnership | RM0.08 per stk |
| MY-UAE-CEPA - Malaysia-UAE CEPA | N.O. |
Compliance & Controls
1 import regulation, restriction, or permit requirement
Cigarettes
Schedule 3, Part 2
Customs (Prohibition of Imports/Exports) Order
Agency: "A. All importers shall comply with the health warning on cigarette packaging: (1) Packet of cigarette: (a) on each packet of cigarette there shall be printed a health warning consisting of any one of the following set texts and images"Restricted
Global Benchmark
HS-6 prefix 2402.20 across other jurisdictions