WCO 分类路径
- 章08食用水果及坚果
- 品目0814干果及本章的坚果或干果混合物
- 子目081400柑橘或甜瓜果皮，鲜、冻、干或暂保藏
- 国家码0814000000Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
0814000000
"Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions."
HS 编码 0814000000（第 08 章「食用水果及坚果」；品目 0814「干果及本章的坚果或干果混合物」；子目 081400「柑橘或甜瓜果皮，鲜、冻、干或暂保藏」）在马来西亚税则中对应"Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions."。马来西亚海关对该编码商品征收进口税率 10%、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 | 10% |
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% |
| RCEP - Regional Comprehensive Economic Partnership | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 2% |
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 0814.00 在其他国家的税率对照