WCO 分类路径
- 章85电气机械、电子产品
- 品目8538品目8535、8536或8537所列装置的零件
- 子目853810品目85.37货品用未装装置的板、盘、台、柜等基座
- 国家码8538101100- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices
8538101100
"- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices"
HS 编码 8538101100（第 85 章「电气机械、电子产品」；品目 8538「品目8535、8536或8537所列装置的零件」；子目 853810「品目85.37货品用未装装置的板、盘、台、柜等基座」）在马来西亚税则中对应"- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices"。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% |
| 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% |
| AJCEP - ASEAN-Japan CEP | 5% |
同一 HS 6 位前缀 8538.10 在其他国家的税率对照