- - Other
2402209000 · HS Code Structure
24
02
20
90
00
Section 2-digit
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation
Prepared foodstuffs; beverages, spirits and vinegar; tobacco
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation
Prepared foodstuffs; beverages, spirits and vinegar; tobacco
Chapter 4-digit
Cigars, cheroots, cigarillos and cigarettes, of
Cigars, cheroots, cigarillos and cigarettes, of
Heading 6-digit
- Cigarettes containing tobacco :
- Cigarettes containing tobacco :
Subheading 10-digit
- - Other
- - Other
The last 2 digits are the additional code
Basic Information
HS Code
2402209000
Code Status
Normal
Update Date
2026-08-09
Product Description (English)
- - Other
Legal Unit
kg
Tariff Rate (Duty)
| Import Duty Rate (MFN) | RM0.20 per stk |
| 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 | RM0.42 per stick |
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.
ACFTA
Country/Region
Tax Rate
中国
RM0.20 per stk
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
5%
CPTPP
Country/Region
Tax Rate
澳大利亚
RM0.08 per stk
文莱
RM0.08 per stk
加拿大
RM0.08 per stk
智利
RM0.08 per stk
日本
RM0.08 per stk
墨西哥
RM0.08 per stk
新西兰
RM0.08 per stk
秘鲁
RM0.08 per stk
新加坡
RM0.08 per stk
越南
RM0.08 per stk
MNZFTA
Country/Region
Tax Rate
新西兰
N.O
MTFTA
Country/Region
Tax Rate
土耳其
RM 0.20 per stk
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
- 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
- RCEP:未列入特惠清单,沿用MFN税率