WCO 分类路径
- 章82工具、餐具
- 品目8210未装配的金属陶瓷工具用板、杆、尖及类似品
- 子目821000食物或饮料调制、加工、供应用手操作机械器具(≤10公斤)
- 国家码8210000000Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
8210000000
"Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink."
HS 编码 8210000000（第 82 章「工具、餐具」；品目 8210「未装配的金属陶瓷工具用板、杆、尖及类似品」；子目 821000「食物或饮料调制、加工、供应用手操作机械器具(≤10公斤)」）在马来西亚税则中对应"Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink."。马来西亚海关对该编码商品征收进口税率 5%、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 | 5% |
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 8210.00 在其他国家的税率对照