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210120茶或马黛茶提取物、香精、浓缩物及其制品AI 译
- 国家码21012030- - Preparations of tea consisting of a mixture of tea, milk powder and sugar
21012030
"- - Preparations of tea consisting of a mixture of tea, milk powder and sugar"
HS 编码 2101203000（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 210120「茶或马黛茶提取物、香精、浓缩物及其制品」）在马来西亚税则中对应"- - Preparations of tea consisting of a mixture of tea, milk powder and sugar"。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 2 项进口管理规定或禁限措施，详见合规章节。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% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Infant and young children food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, excluding filled milk.
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 Malaysian Quarantine and Inspection Services (MAQIS) For importation into Sabah : (i) an import licence issued by or on behalf of the Director of the Department of Veterinary Services and Animal Industry, Sabah under the Animal Welfare Enactment 2015 (ii) subject to inspection and approval by the Department of Veterinary Services and Animal Industry, Sabah For importation into Sarawak : (i) an import permit issued by or on behalf of the State Veterinary Authority, Sarawak under the Veterinary Public Health Ordinance 1999 (ii) subject to inspection and approval by the State Veterinary Authority, Sarawak"限制进口
出口管制
限制进口
Infant and young children food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, excluding filled milk
同一 HS 6 位前缀 2101.20 在其他国家的税率对照