- - In containers holding more than 5 l
2208301000 · HS Code Structure
22
08
30
10
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
Undenatured ethyl alcohol of an alcoholic
Undenatured ethyl alcohol of an alcoholic
Heading 6-digit
- Whiskies:
- Whiskies:
Subheading 10-digit
- - In containers holding more than 5 l
- - In containers holding more than 5 l
The last 2 digits are the additional code
Basic Information
HS Code
2208301000
Code Status
Normal
Update Date
2026-08-09
Product Description (English)
- - In containers holding more than 5 l
Legal Unit
l
Tariff Rate (Duty)
| Import Duty Rate (MFN) | RM58.00 |
| 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.
ATIGA
Country/Region
Tax Rate
东盟成员国
N.O.
CPTPP
Country/Region
Tax Rate
澳大利亚
RM25.37
文莱
RM25.37
加拿大
RM25.37
智利
RM25.37
日本
RM25.37
墨西哥
RM25.37
新西兰
RM25.37
秘鲁
RM25.37
新加坡
RM25.37
越南
RM25.37
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
- AJCEP:未列入特惠清单,沿用MFN税率
- AKFTA: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
- MNZFTA: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