WCO 分类路径

  1. 08食用水果及坚果
  2. 品目0811冷冻水果及坚果,不论是否加糖
  3. 子目081120覆盆子、黑莓、桑葚、罗甘莓、醋栗及鹅莓
  4. 国家码0811200000- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

0811200000

"- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries"

HS 编码 0811200000(第 08 章「食用水果及坚果」;品目 0811「冷冻水果及坚果,不论是否加糖」;子目 081120「覆盆子、黑莓、桑葚、罗甘莓、醋栗及鹅莓」)在马来西亚税则中对应"- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries"。马来西亚海关对该编码商品征收进口税率 0%、出口税率 0%。法定计量单位为kg。该商品涉及 2 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
0%
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 20220%
ACFTA - ASEAN-China FTA0%
AHKFTA - ASEAN-Hong Kong FTA0%
AKFTA - ASEAN-Korea FTA0%
AJCEP - ASEAN-Japan CEP0%
AANZFTA - ASEAN-Australia-NZ FTA0%
MNZFTA - Malaysia-New Zealand FTA0%
RCEP - Regional Comprehensive Economic Partnership0%
CPTPP - Trans-Pacific Partnership0%
MY-UAE-CEPA - Malaysia-UAE CEPA0%

合规与管制

1 项进口管理规定 / 禁限 / 许可证要求

"fresh, chilled or frozen (in excess of 3 kilograms per consignment) excluding figs and pineapples)"

Schedule 4, Part 2

Customs (Prohibition of Imports/Exports) Order
机关:"For importation into Peninsular Malaysia and Labuan : (i) that the import is accompanied by a Certificate of Conformity of Agricultural Produce or Letter of Exemption issued by 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) that the import is accompanied by a Certificate of Conformity of Agricultural Produce or Letter of Exemption issued by the Federal Agricultural Marketing Authority (FAMA) (ii) subject to inspection and approval by the Federal Agricultural Marketing Authority (FAMA)"法规约束

出口管制

限制进口
"Fruits: fresh, chilled or frozen ( in excess of 3 kilograms per consignment) (excluding figs and pineapples)"

同一 HS 6 位前缀 0811.20 在其他国家的税率对照

0811200000 · - Raspberries, blackberries, mulberries, loganberries, black · 马来西亚 · Treayo · 全球关税