WCO 分类路径
40119010
"- - Of a kind used on vehicles of Chapter 87"
HS 编码 4011901000（第 40 章「橡胶及其制品」；品目 4011「橡胶制新充气轮胎」；子目 401190「其他」）在马来西亚税则中对应"- - Of a kind used on vehicles of Chapter 87"。马来西亚海关对该编码商品征收进口税率 30%、出口税率 0%。法定计量单位为u。该商品涉及 4 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 | 30% |
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% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| AKFTA - ASEAN-Korea FTA | 5% |
| AJCEP - ASEAN-Japan CEP | 5% |
| RCEP - Regional Comprehensive Economic Partnership | 5.0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 30% |
合规与管制
4 项进口管理规定 / 禁限 / 许可证要求
Motor vehicles for the transport of goods under heading 87.04 (excluding dumpers designed for off highway use under subheading 8704.10)
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the new pneumatic tyres and new retreaded pneumatic tyres shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by : (a) E Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicle Regulation; or (b) DOT-Mark on the component and clarification document issued by the National Highway Traffic Safety Administration of USA; or (c) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department of Standard Malaysia; or (d) a letter of approval issued by Road Transport Department"法规约束
Road tractors for semi-trailers (prime movers) of subheading 8701.25
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the new pneumatic tyres and new retreaded pneumatic tyres shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by : (a) E Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicle Regulation; or (b) DOT-Mark on the component and clarification document issued by the National Highway Traffic Safety Administration of USA; or (c) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department of Standard Malaysia; or (d) a letter of approval issued by Road Transport Department"法规约束
Trailers and semi-trailers of heading 87.21
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the new pneumatic tyres and new retreaded pneumatic tyres shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by : (a) E Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicle Regulation; or (b) DOT-Mark on the component and clarification document issued by the National Highway Traffic Safety Administration of USA; or (c) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department of Standard Malaysia; or (d) a letter of approval issued by Road Transport Department"法规约束
Special purpose motor vehicles, of heading 87.05, other than those principally designed for the transport of persons or goods
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the new pneumatic tyres and new retreaded pneumatic tyres shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by : (a) E Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicle Regulation; or (b) DOT-Mark on the component and clarification document issued by the National Highway Traffic Safety Administration of USA; or (c) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department of Standard Malaysia; or (d) a letter of approval issued by Road Transport Department"法规约束
同一 HS 6 位前缀 4011.90 在其他国家的税率对照