WCO 分类路径
- 章48纸及纸板
- 品目4807复合纸及纸板(未涂布或浸渍,不论是否内部加强)
- 子目480700复合纸及纸板，未经表面涂布或浸渍，成卷或成张
- 国家码4807000000Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface?coated or impregnated, whether or not internally reinforced, in rolls or sheets.
4807000000
"Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface?coated or impregnated, whether or not internally reinforced, in rolls or sheets."
HS 编码 4807000000（第 48 章「纸及纸板」；品目 4807「复合纸及纸板(未涂布或浸渍,不论是否内部加强)」；子目 480700「复合纸及纸板，未经表面涂布或浸渍，成卷或成张」）在马来西亚税则中对应"Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface?coated or impregnated, whether or not internally reinforced, in rolls or sheets."。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。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 | 10% |
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 | 0.0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
同一 HS 6 位前缀 4807.00 在其他国家的税率对照