WCO 分类路径
94012010
"- - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04"
HS 编码 9401201000（第 94 章「家具、寝具、灯具」；品目 9401「座具及其零件」；子目 940120「机动车辆用座椅」）在马来西亚税则中对应"- - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04"。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 | 30% |
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% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 6% |
| AKFTA - ASEAN-Korea FTA | 5% |
| D8PTA - D-8 Preferential Tariff Agreement | 25% |
| RCEP - Regional Comprehensive Economic Partnership | 23.7% |
| CPTPP - Trans-Pacific Partnership | 5.4% |
| TPS-OIC - Organisation of Islamic Conference | 25% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
"Complete seat assembly on motor vehicle designed for on road purpose of these categories : (1) the carriage of passenger comprising not more than 9 seats including driver; (2) the carriage of goods and having maximum mass not exceeding 3.5 tonne"
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the seat shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by: (a) United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicles Regulations; or (b) a letter of approval issued by Road Transport Department"法规约束
同一 HS 6 位前缀 9401.20 在其他国家的税率对照