- - Of an alcoholic strength by volume exceeding 15 % vol.
2204302000 · HS Code Structure
22
04
30
20
00
Section 2-digit
Beverages, spirits and vinegar
Prepared foodstuffs; beverages, spirits and vinegar; tobacco
Beverages, spirits and vinegar
Prepared foodstuffs; beverages, spirits and vinegar; tobacco
Chapter 4-digit
Wine of fresh grapes, including fortified
Wine of fresh grapes, including fortified
Heading 6-digit
- Other grape must :
- Other grape must :
Subheading 10-digit
- - Of an alcoholic strength by volume exceeding 15 % vol.
- - Of an alcoholic strength by volume exceeding 15 % vol.
The last 2 digits are the additional code
Basic Information
HS Code
2204302000
Code Status
Normal
Update Date
2026-08-09
Product Description (English)
- - Of an alcoholic strength by volume exceeding 15 % vol.
Legal Unit
l
Tariff Rate (Duty)
| Import Duty Rate (MFN) | RM7.00 |
| Export Duty Rate | 0% |
Note: FTA agreement rates (e.g., ACFTA/RCEP/CPTPP 0%) take precedence over MFN rates; a Certificate of Origin (C/O) is required.
Other Taxes and Fees (SST / EXCISE / CESS)
| SST Sales Tax | 10% |
| EXCISE Duty | RM165.00 per 100% vol. per litre |
Note: SST is the import-stage sales tax (5%/10%, etc.); EXCISE is the excise duty on tobacco, alcohol, automobiles, etc.; CESS is the export surcharge on palm oil, etc. Tax-exempt goods are per the Sales Tax (Goods Exempted From Tax) Order.
AJCEP
Country/Region
Tax Rate
日本
N.O
AKFTA
Country/Region
Tax Rate
韩国
N.O.
ATIGA
Country/Region
Tax Rate
东盟成员国
N.O.
CPTPP
Country/Region
Tax Rate
澳大利亚
RM3.06
文莱
RM3.06
加拿大
RM3.06
智利
RM3.06
日本
RM3.06
墨西哥
RM3.06
新西兰
RM3.06
秘鲁
RM3.06
新加坡
RM3.06
越南
RM3.06
MNZFTA
Country/Region
Tax Rate
新西兰
N.O
MYUAECEPA
Country/Region
Tax Rate
阿联酋
N.O.
Agreement Notes:
- AANZFTA:未列入特惠清单,沿用MFN税率
- ACFTA:未列入特惠清单,沿用MFN税率
- AHKFTA:未列入特惠清单,沿用MFN税率
- AINDFTA:未列入特惠清单,沿用MFN税率
- MAFTA:未列入特惠清单,沿用MFN税率
- MCFTA:未列入特惠清单,沿用MFN税率
- MICECA:未列入特惠清单,沿用MFN税率
- MPCEPA:未列入特惠清单,沿用MFN税率
- MTFTA:未列入特惠清单,沿用MFN税率
- RCEP:未列入特惠清单,沿用MFN税率