WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240319Smoking tobacco, whether or not containing tobacco substitutes in any proportion
- National24031920- - - Other manufactured tobacco for the manufacture of cigarettes
24031920
"- - - Other manufactured tobacco for the manufacture of cigarettes"
HS code 2403192000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2403 "OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES"; Subheading 240319 "Smoking tobacco, whether or not containing tobacco substitutes in any proportion") under the Malaysia tariff schedule classifies "- - - Other manufactured tobacco for the manufacture of cigarettes". Malaysia customs apply Import duty of "5% and RM40.00", 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 | "5% and RM40.00" |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
消费税 Excise | RM15.00 and 5% |
FTA Preferential Rates
7 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 5% |
| ACFTA - ASEAN-China FTA | "5% and RM40.00" |
| AKFTA - ASEAN-Korea FTA | N.O. |
| AJCEP - ASEAN-Japan CEP | N.O. |
| MNZFTA - Malaysia-New Zealand FTA | N.O |
| CPTPP - Trans-Pacific Partnership | 2.1% & RM17.50 |
| MY-UAE-CEPA - Malaysia-UAE CEPA | N.O. |
Global Benchmark
HS-6 prefix 2403.19 across other jurisdictions