WCO 分类路径
- 章40橡胶及其制品
- 品目4004合成橡胶及油膏，初级形状或板、片、带；混合物
- 子目400400橡胶废碎料(硬质橡胶除外)及其粉、粒
- 国家码40040000Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
40040000
"Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom."
HS 编码 4004000000（第 40 章「橡胶及其制品」；品目 4004「合成橡胶及油膏，初级形状或板、片、带；混合物」；子目 400400「橡胶废碎料(硬质橡胶除外)及其粉、粒」）在马来西亚税则中对应"Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom."。马来西亚海关对该编码商品征收进口税率 25%、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 | 25% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 5% |
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% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 5% |
| AJCEP - ASEAN-Japan CEP | 5% |
| RCEP - Regional Comprehensive Economic Partnership | 25.0% |
| CPTPP - Trans-Pacific Partnership | 4.5% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 16.7% |
同一 HS 6 位前缀 4004.00 在其他国家的税率对照