WCO 分类路径
- 章08食用水果及坚果
- 品目0805柑橘属水果，鲜或干的
- 子目080510橙
- 国家码0805102000- - Dried
0805102000
"- - Dried"
HS 编码 0805102000（第 08 章「食用水果及坚果」；品目 0805「柑橘属水果，鲜或干的」；子目 080510「橙」）在马来西亚税则中对应"- - Dried"。马来西亚海关对该编码商品征收进口税率 5%、出口税率 0%。法定计量单位为kg。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 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 | 5% |
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% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 5% |
| RCEP - Regional Comprehensive Economic Partnership | 4.0% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Dried and process fruits
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关："For importation into Peninsular Malaysia and Labuan : Subject to inspection and approval by the Department of Agriculture (DOA) For importation into Sabah and Sarawak : Subject to inspection and approval by the Department of Agriculture, Sabah or Sarawak"限制进口
同一 HS 6 位前缀 0805.10 在其他国家的税率对照