WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National24039910- - - Tobacco extracts and essences
24039910
"- - - Tobacco extracts and essences"
HS code 2403991000 (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 240399 "Other") under the Malaysia tariff schedule classifies "- - - Tobacco extracts and essences". Malaysia customs apply Import duty of "5% and RM50.00", 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 | "5% and RM50.00" |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
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 RM50.00" |
| 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% & RM21.87 |
| MY-UAE-CEPA - Malaysia-UAE CEPA | N.O. |
Compliance & Controls
1 import regulation, restriction, or permit requirement
Mixture and preparation whether or not containing tobacco extract or essence, nicotine, aromatic oil, flavouring etc. of a kind use for vaporizer smoking
Schedule 2, Part 1
Global Benchmark
HS-6 prefix 2403.99 across other jurisdictions