WCO classification path
- Chapter87Vehicles other than railway
- Heading8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
- Subheading870324Other vehicles, with only spark-ignition internal combustion piston engine
- National87032451- - - - - Of four-wheel drive
87032451
"- - - - - Of four-wheel drive"
HS code 8703245100 (Chapter 87 "Vehicles other than railway"; Heading 8703 "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars"; Subheading 870324 "Other vehicles, with only spark-ignition internal combustion piston engine") under the Malaysia tariff schedule classifies "- - - - - Of four-wheel drive". 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. 5 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
进口税率 Import duty | 30% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
消费税 Excise | 105% |
FTA Preferential Rates
5 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| ACFTA - ASEAN-China FTA | 30% |
| CPTPP - Trans-Pacific Partnership | 5.4% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 20% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
Motor vehicles for the transport of persons less than ten persons (excluding go-karts, ambulances, golf cars and golf buggies, all terrain vehicles (ATV) and motorhomes)
Schedule 2, Part 1
Global Benchmark
HS-6 prefix 8703.24 across other jurisdictions