WCO 分类路径
- 章36炸药、烟火制品
- 品目3606铁铈合金、引火合金及易燃材料制品AI 译
- 子目360610用于打火机灌装的液体或液化气燃料，容量不超过300立方厘米AI 译
- 国家码36061000- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
36061000
"- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3"
HS 编码 3606100000（第 36 章「炸药、烟火制品」；品目 3606「铁铈合金、引火合金及易燃材料制品」；子目 360610「用于打火机灌装的液体或液化气燃料，容量不超过300立方厘米」）在马来西亚税则中对应"- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3"。马来西亚海关对该编码商品征收进口税率 30%、出口税率 0%。法定计量单位为kg。目前有 10 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
进口税率 Import duty | 30% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
自贸协定优惠税率
10 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | 0% |
| ACFTA - ASEAN-China FTA | 0% |
| AKFTA - ASEAN-Korea FTA | 0% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 6% |
| RCEP - Regional Comprehensive Economic Partnership | 30.0% |
| CPTPP - Trans-Pacific Partnership | 5.4% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 30% |
同一 HS 6 位前缀 3606.10 在其他国家的税率对照