WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Subheading240419Other
- National24041910- - - Containing tobacco substitutes
24041910
"- - - Containing tobacco substitutes"
HS code 2404191000 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2404 "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; Subheading 240419 "Other") under the Malaysia tariff schedule classifies "- - - Containing tobacco substitutes". 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. 4 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
4 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 5% |
| ACFTA - ASEAN-China FTA | "5% and RM50.00" |
| 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 2404.19 across other jurisdictions