WCO 分类路径
- 章93武器弹药
- 品目9302军用武器
- 子目930200左轮手枪及手枪 (9303或9304项下除外)
- 国家码9302000000Revolvers and pistols, other than those of heading 93.03 or 93.04.
9302000000
"Revolvers and pistols, other than those of heading 93.03 or 93.04."
HS 编码 9302000000（第 93 章「武器弹药」；品目 9302「军用武器」；子目 930200「左轮手枪及手枪 (9303或9304项下除外)」）在马来西亚税则中对应"Revolvers and pistols, other than those of heading 93.03 or 93.04."。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 3 项进口管理规定或禁限措施，详见合规章节。目前有 6 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% |
自贸协定优惠税率
6 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ATIGA - ASEAN Trade in Goods Agreement 2022 | N.O. |
| AKFTA - ASEAN-Korea FTA | N.O. |
| AJCEP - ASEAN-Japan CEP | N.O |
| MNZFTA - Malaysia-New Zealand FTA | N.O |
| CPTPP - Trans-Pacific Partnership | 13.1% |
| MY-UAE-CEPA - Malaysia-UAE CEPA | N.O. |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
"Arms and ammunition as defined under the Arms Act 1960 including : (1) Paintball marker or/and paintball pellets for sporting (2) Taser guns "
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by an import licence from the Chief Police Officer under the Arms Act 1961限制进口
"Arms and ammunition as defined under the Arms Act 1960 including : (a) Paintball marker or/and paintball pellets for sporting (b) Taser guns"
Schedule 3, Part 1
Customs (Prohibition of Imports/Exports) Order
机关：That the import is accompanied by an import licence from the Chief Police Officer under the Arms Act 1960 [Act 206]限制进口
出口管制
限制进口
"Arms and ammunition as defined under the Arms Act 1960 including :
(a) Paintball marker or/and paintball pellets for sporting
(b) Taser guns"
同一 HS 6 位前缀 9302.00 在其他国家的税率对照