WCO 分类路径
- 章48纸及纸板
- 品目4801成卷或成张新闻纸AI 译
- 子目480100每平方米重量不超过55克AI 译
- 国家码48010013- - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state
48010013
"- - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state"
HS 编码 4801001300（第 48 章「纸及纸板」；品目 4801「成卷或成张新闻纸」；子目 480100「每平方米重量不超过55克」）在马来西亚税则中对应"- - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state"。马来西亚海关对该编码商品征收进口税率 10%、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 | 10% |
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% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 2% |
| RCEP - Regional Comprehensive Economic Partnership | 10.0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 6.7% |
同一 HS 6 位前缀 4801.00 在其他国家的税率对照