WCO 分类路径
- 章87非铁道车辆
- 品目8714税目8711至8713所列车辆的零件、附件AI 译
- 子目871410摩托车用（包括轻便摩托车）AI 译
- 国家码87141060- - Brakes and parts thereof
87141060
"- - Brakes and parts thereof"
HS 编码 8714106000（第 87 章「非铁道车辆」；品目 8714「税目8711至8713所列车辆的零件、附件」；子目 871410「摩托车用（包括轻便摩托车）」）在马来西亚税则中对应"- - Brakes and parts thereof"。马来西亚海关对该编码商品征收进口税率 25%、出口税率 0%。法定计量单位为kg。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 9 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 | 25% |
出口税率 Export duty | 0% |
销售税 (SST) Sales tax | 10% |
自贸协定优惠税率
9 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% |
| RCEP - Regional Comprehensive Economic Partnership | 12.5% |
| CPTPP - Trans-Pacific Partnership | 4.5% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | 16.7% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
"vehicle designed for on road purpose of these categories : (1) trailers and semi trailers; (2) motor vehicle for the carriage of passengers; (3) motor vehicle for the carriage of goods; (4) motorcycle"
Schedule 4, Part 2
Customs (Prohibition of Imports/Exports) Order
机关："(i) pad 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) MS-Mark on the component and MS certificate issued by standards organization or certificate body which is recognized or approved by the Department Of Standard Malaysia; or (c) a letter of approval issued by Road Transport Department"法规约束
同一 HS 6 位前缀 8714.10 在其他国家的税率对照