WCO 分类路径
- 章21杂项食品
- 品目2101咖啡、茶、马黛茶提取物及制品；焙炒菊苣及咖啡代用品等AI 译
- 子目210112咖啡提取物、香精、浓缩物或咖啡基制品AI 译
- 国家码21011210- - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats
21011210
"- - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats"
HS 编码 2101121000（第 21 章「杂项食品」；品目 2101「咖啡、茶、马黛茶提取物及制品；焙炒菊苣及咖啡代用品等」；子目 210112「咖啡提取物、香精、浓缩物或咖啡基制品」）在马来西亚税则中对应"- - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats"。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。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 | 10% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 5% |
消费税 Excise | RM 0.47 per 100 gram |
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% |
| 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% |
| D8PTA - D-8 Preferential Tariff Agreement | 10% |
| TPS-OIC - Organisation of Islamic Conference | 15% |
同一 HS 6 位前缀 2101.12 在其他国家的税率对照