WCO 分类路径
- 章48纸及纸板
- 品目4802未涂布书写印刷用纸及纸板;手工纸板AI 译
- 子目480254其他纸及纸板，机械或化学机械法纤维含量≤10%AI 译
- 国家码48025421- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48025421
"- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state"
HS 编码 4802542100（第 48 章「纸及纸板」；品目 4802「未涂布书写印刷用纸及纸板;手工纸板」；子目 480254「其他纸及纸板，机械或化学机械法纤维含量≤10%」）在马来西亚税则中对应"- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state"。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 | 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% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 5% |
| RCEP - Regional Comprehensive Economic Partnership | 12.5% |
同一 HS 6 位前缀 4802.54 在其他国家的税率对照