WCO 分类路径
- 章85电气机械、电子产品
- 品目8539电灯泡、放电灯及LED光源AI 译
- 子目853910密封式光束灯AI 译
- 国家码85391010- - For motor vehicles of Chapter 87
85391010
"- - For motor vehicles of Chapter 87"
HS 编码 8539101000（第 85 章「电气机械、电子产品」；品目 8539「电灯泡、放电灯及LED光源」；子目 853910「密封式光束灯」）在马来西亚税则中对应"- - For motor vehicles of Chapter 87"。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 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% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
"Halogen headlamp and Light Emitting Diode (LED) headlamp assembly on motor vehicle designed for on road purpose of these categories : (a) motorcycle; (b) motor vehicles for the carriage of passenger; (c) motor vehicles for the carriage of goods"
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) That the importation shall comply to the standard as prescribed under the Motor Vehicles (Construction and Use) Rules 1959 [L.N. 170/1959] governed by the Road Transport Department; and (ii) That the importation is accompanied by: (a) E-Mark on the component and United Nation Regulation (UNR) certificate issued by an Approval Authority under the World Forum for Harmonization of Vehicles Regulation; or (b) a letter of approval issued by Road Transport Department "法规约束
同一 HS 6 位前缀 8539.10 在其他国家的税率对照