WCO 分类路径
- 章48纸及纸板
- 品目4821纸或纸板制各种标签，不论是否印刷
- 子目482190其他
- 国家码4821901000- - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person
4821901000
"- - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person"
HS 编码 4821901000（第 48 章「纸及纸板」；品目 4821「纸或纸板制各种标签，不论是否印刷」；子目 482190「其他」）在马来西亚税则中对应"- - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person"。马来西亚海关对该编码商品征收进口税率 25%、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 | 25% |
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% |
| AKFTA - ASEAN-Korea FTA | 0% |
| AJCEP - ASEAN-Japan CEP | 0% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 0% |
| AHKFTA - ASEAN-Hong Kong FTA | 5% |
| RCEP - Regional Comprehensive Economic Partnership | 12.5% |
同一 HS 6 位前缀 4821.90 在其他国家的税率对照