WCO 分类路径
- 章85电气机械、电子产品
- 品目8539电灯泡、放电灯及LED光源AI 译
- 子目853932汞或钠蒸气灯；金属卤化物灯AI 译
- 国家码85393200- - Mercury or sodium vapour lamps; metal halide lamps
85393200
"- - Mercury or sodium vapour lamps; metal halide lamps"
HS 编码 8539320000（第 85 章「电气机械、电子产品」；品目 8539「电灯泡、放电灯及LED光源」；子目 853932「汞或钠蒸气灯；金属卤化物灯」）在马来西亚税则中对应"- - Mercury or sodium vapour lamps; metal halide lamps"。马来西亚海关对该编码商品征收进口税率 15%、出口税率 0%。法定计量单位为u。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 12 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 | 15% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
自贸协定优惠税率
12 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 | 3% |
| D8PTA - D-8 Preferential Tariff Agreement | 10% |
| RCEP - Regional Comprehensive Economic Partnership | 7.5% |
| TPS-OIC - Organisation of Islamic Conference | 10% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 10% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
lamp in the form of tube or bulb for fluorescent type
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a certificate of approval or a letter of exemption issued by the Suruhanjaya Tenaga in the case of Peninsular Malaysia and Sabah or the equivalent counterpart in the case of Sarawak certifying that the specified domestic electrical apparatus conforms to the Malaysian or IEC Standard or British Standard or any other equivalent standards approved by the Suruhanjaya Tenaga法规约束
同一 HS 6 位前缀 8539.32 在其他国家的税率对照