WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Subheading240290Other
- National24029020- - Cigarettes of tobacco substitutes
24029020
"- - Cigarettes of tobacco substitutes"
HS code 2402902000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2402 "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes"; Subheading 240290 "Other") under the Malaysia tariff schedule classifies "- - Cigarettes of tobacco substitutes". Malaysia customs apply Import duty of RM0.20 per stk, Export duty 0%. Statutory unit of measure: kg. 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. |
Global Benchmark
HS-6 prefix 2402.90 across other jurisdictions