WCO 分类路径
- 章97艺术品、古董
- 品目9704邮票、印花税票、邮戳、首日封及类似品
- 子目970400邮票、邮戳、首日封及类似品
- 国家码9704000000Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.
9704000000
"Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07."
HS 编码 9704000000（第 97 章「艺术品、古董」；品目 9704「邮票、印花税票、邮戳、首日封及类似品」；子目 970400「邮票、邮戳、首日封及类似品」）在马来西亚税则中对应"Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07."。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 | 0% |
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% |
同一 HS 6 位前缀 9704.00 在其他国家的税率对照