WCO 分类路径
- 章27矿物燃料、矿物油
- 品目2713石油焦、石油沥青及其他石油残渣AI 译
- 子目271390其他石油或沥青矿物油残渣AI 译
- 国家码27139000- Other residues of petroleum oils or of oils obtained from bituminous minerals
27139000
"- Other residues of petroleum oils or of oils obtained from bituminous minerals"
HS 编码 2713900000（第 27 章「矿物燃料、矿物油」；品目 2713「石油焦、石油沥青及其他石油残渣」；子目 271390「其他石油或沥青矿物油残渣」）在马来西亚税则中对应"- Other residues of petroleum oils or of oils obtained from bituminous minerals"。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 9 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 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% |
合规与管制
5 项进口管理规定 / 禁限 / 许可证要求
Oil tanker sludges
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a letter of approval issued by or on behalf of the Director General of Environmental Quality限制进口
Sludge from mineral oil storage tank
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a letter of approval issued by or on behalf of the Director General of Environmental Quality限制进口
Oil contaminated earth from re-refining of used lubrication oil
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a letter of approval issued by or on behalf of the Director General of Environmental Quality限制进口
Oil or sludge from oil refinery plant maintenance operation
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a letter of approval issued by or on behalf of the Director General of Environmental Quality限制进口
Tar or tarry residues from oil refinery or petrochemical plant
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by a letter of approval issued by or on behalf of the Director General of Environmental Quality限制进口
出口管制
限制进口
(j) Sludge from mineral oil storage tank
限制进口
(m) Oil contaminated earth from re-refining of used lubrication oil
限制进口
(n) Oil or sludge from oil refinery plant maintenance operation
限制进口
(o) Tar or tarry residues from oil refinery or petrochemical plant
同一 HS 6 位前缀 2713.90 在其他国家的税率对照