WCO 分类路径
- 章73钢铁制品
- 品目7321钢铁非电家用炉灶、烤架及类似器具及其零件AI 译
- 子目732111用于燃气燃料或燃气与其他燃料兼用的AI 译
- 国家码73211100- - For gas fuel or for both gas and other fuels
73211100
"- - For gas fuel or for both gas and other fuels"
HS 编码 7321110000（第 73 章「钢铁制品」；品目 7321「钢铁非电家用炉灶、烤架及类似器具及其零件」；子目 732111「用于燃气燃料或燃气与其他燃料兼用的」）在马来西亚税则中对应"- - For gas fuel or for both gas and other fuels"。马来西亚海关对该编码商品征收进口税率 15%、出口税率 0%。法定计量单位为u。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 11 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 | 15% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
自贸协定优惠税率
11 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% |
| D8PTA - D-8 Preferential Tariff Agreement | 15% |
| RCEP - Regional Comprehensive Economic Partnership | 10.0% |
| CPTPP - Trans-Pacific Partnership | 3.6% |
| TPS-OIC - Organisation of Islamic Conference | 25% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 10% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
A cooking burner or an appliance that cooks by holding a pan or similar utensil on a burner excluding burners that use gas cartridges as a fuel source:
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："For importation into Peninsular Malaysia, Labuan and Sabah : That the import is accompanied by a valid : (i) Certificate of Approval of gas fitting, gas appliance and gas equipment (Form K); or (ii) a Letter of Exemption or a Release Letter issued by Suruhanjaya Tenaga For importation into Sarawak : (i) Certificate of Approval of gas apparatus; or (ii) an Import Permit; or (iii) a Letter of Exemption or a Release Letter issued by Director of Gas Distribution, Sarawak"法规约束
同一 HS 6 位前缀 7321.11 在其他国家的税率对照