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21011291- - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer
21011291
"- - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer"
HS 编码 2101129100（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"- - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer"。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。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% |
消费税 Excise | RM 0.47 per 100 gram |
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% |
| AHKFTA - ASEAN-Hong Kong 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% |
同一 HS 6 位前缀 2101.12 在其他国家的税率对照