WCO 分类路径

章08食用水果及坚果
品目0810其他鲜果
子目081090其他
国家码0810909400- - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.) jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.)

0810909400

现行

"- - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.) jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.)"

HS 编码 0810909400（第 08 章「食用水果及坚果」；品目 0810「其他鲜果」；子目 081090「其他」）在马来西亚税则中对应"- - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium Spp., Eugenia spp.), marian plum (Bouea spp.), passion fruit (Passiflora spp.), cottonfruit (Sandoricum spp.) jujube (Ziziphus spp.) and tampoi or rambai (Baccaurea spp.)"。马来西亚海关对该编码商品征收进口税率 5% and RM 0.65、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	法规依据
进口税率 Import duty	5% and RM 0.65	官方税则
出口税率 Export duty	0%	官方税则
销售税 (SST) Sales tax	5%	官方税则

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	生效期	法规
ACFTA - ASEAN-China FTA	0%	—	—
MNZFTA - Malaysia-New Zealand FTA	0%	—	—
MY-UAE-CEPA - Malaysia-UAE CEPA	0%	—	—
ATIGA - ASEAN Trade in Goods Agreement 2022	5%	—	—
AHKFTA - ASEAN-Hong Kong FTA	5%	—	—
AKFTA - ASEAN-Korea FTA	5%	—	—
AJCEP - ASEAN-Japan CEP	5% and RM0.03	—	—
AANZFTA - ASEAN-Australia-NZ FTA	5%	—	—
RCEP - Regional Comprehensive Economic Partnership	5% and RM 0.65	—	—
CPTPP - Trans-Pacific Partnership	0.9% & RM0.12	—	—

合规与管制

1 项进口管理规定 / 禁限 / 许可证要求

Plants including any species of plant or any part there of whether living or dead including the stem, branch, tuber, bulb, corm rhizome, stock, budwood, cutting, layer, slip, sucker, root, leaf, flower, fruit, seed or any other part or product whatsoever of a plant whether severed or attached excluding any plant intended for consumption or manufacturing purpose or any processed plant

Schedule 3, Part 1

Customs (Prohibition of Imports/Exports) Order

机关："For importation into Peninsular Malaysia and Labuan : (i) an import permit issued by or on behalf of the behalf of the Director General of Department of Malaysian Quarantine and Inspection Services (MAQIS) (ii) subject to inspection and approval by the Department of Malaysian Quarantine and Inspection Services (MAQIS) For importation into Sabah and Sarawak : (i) an import permit issued by or on behalf of the Director of Agriculture for Sabah or Sarawak under the Plant Quarantine Regulations 1981 (ii) subject to inspection by the Department of Agriculture of Sabah or Sarawak"限制进口