WCO 分类路径
- 章87非铁道车辆
- 品目8703轿车及主要载人机动车辆AI 译
- 子目870360其他插电式混合动力汽车AI 译
- 国家码87036046- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
87036046
"- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc"
HS 编码 8703604600（第 87 章「非铁道车辆」；品目 8703「轿车及主要载人机动车辆」；子目 870360「其他插电式混合动力汽车」）在马来西亚税则中对应"- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc"。马来西亚海关对该编码商品征收进口税率 30%、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 | 30% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
消费税 Excise | 105% |
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% |
| AANZFTA - ASEAN-Australia-NZ FTA | 0% |
| MNZFTA - Malaysia-New Zealand FTA | 0% |
| CPTPP - Trans-Pacific Partnership | 0% |
| ACFTA - ASEAN-China FTA | 30% |
| AHKFTA - ASEAN-Hong Kong FTA | 30% |
| AKFTA - ASEAN-Korea FTA | 30% |
| AJCEP - ASEAN-Japan CEP | 20% |
| RCEP - Regional Comprehensive Economic Partnership | 27.3% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 20% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Motor vehicles for the transport of persons less than ten persons (excluding go-karts, ambulances, golf cars and golf buggies, all terrain vehicles (ATV) and motorhomes)
Schedule 2, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：Ministry of International Trade and Industry需许可证
同一 HS 6 位前缀 8703.60 在其他国家的税率对照