WCO 分类路径
- 章52棉花
- 品目5205棉纱线（缝纫线除外），棉含量≥85%，非零售包装
- 子目520522小于714.29分特但不少于232.56分特(公制支数超过14支但不超过43支)
- 国家码5205220000- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
5205220000
"- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)"
HS 编码 5205220000（第 52 章「棉花」；品目 5205「棉纱线（缝纫线除外），棉含量≥85%，非零售包装」；子目 520522「小于714.29分特但不少于232.56分特(公制支数超过14支但不超过43支)」）在马来西亚税则中对应"- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)"。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。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 | 10% |
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% |
| 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% |
| ACFTA - ASEAN-China FTA | 5% |
| AHKFTA - ASEAN-Hong Kong FTA | 2% |
| RCEP - Regional Comprehensive Economic Partnership | 10.0% |
同一 HS 6 位前缀 5205.22 在其他国家的税率对照