40121100

ACTIVE

"- - Of a kind used on motor cars (including station wagons and racing cars)"

HS code 4012110000 (Chapter 40 "Rubber and articles thereof"; Heading 4012 "Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber"; Subheading 401211 "Of a kind used on motor cars (including station wagons and racing cars)") under the Malaysia tariff schedule classifies "- - Of a kind used on motor cars (including station wagons and racing cars)". Malaysia customs apply Import duty of 30%, Export duty 0%. Statutory unit of measure: u. This commodity is subject to 1 import regulation or restriction; see compliance section below. 10 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
进口税率 Import duty	30%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
销售税 (SST) Sales tax	10%	Official tariff schedule

FTA Preferential Rates

10 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
ATIGA - ASEAN Trade in Goods Agreement 2022	0%	—	—
AKFTA - ASEAN-Korea FTA	0%	—	—
AANZFTA - ASEAN-Australia-NZ FTA	0%	—	—
MNZFTA - Malaysia-New Zealand FTA	0%	—	—
CPTPP - Trans-Pacific Partnership	0%	—	—
ACFTA - ASEAN-China FTA	5%	—	—
AHKFTA - ASEAN-Hong Kong FTA	15%	—	—
AJCEP - ASEAN-Japan CEP	5%	—	—
RCEP - Regional Comprehensive Economic Partnership	30.0%	—	—
MY-UAE-CEPA - Malaysia-UAE CEPA	20%	—	—

Compliance & Controls

1 import regulation, restriction, or permit requirement

Motorcars and other motor vehicles principally designed for the transport of persons of heading 87.03 (excluding golf cars and similar vehicles)

Schedule 4, Part 2

Customs (Prohibition of Imports/Exports) Order

Agency: "(i) That the new pneumatic tyres and new retreaded pneumatic tyres shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by : (a) E Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicle Regulation; or (b) DOT-Mark on the component and clarification document issued by the National Highway Traffic Safety Administration of USA; or (c) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department of Standard Malaysia; or (d) a letter of approval issued by Road Transport Department"Regulated