Classification of goods imported into Malaysia

Determining the HS code of the goods is a very important step for identifying the applicable tariff rate as well as the requirements (prohibition or import control) applicable to those goods. Under World Customs Organization (WCO) rules, member countries use the same HS code for the first 6 digits, while the digits after that are determined by each country and may therefore differ. Vietnam and Malaysia both currently apply the 8-digit HS system under the ASEAN Harmonized Tariff Nomenclature (AHTN).

In addition, the HS code is also used for declarations on the certificate of origin (if any) when goods seek preferential tariff treatment under the free trade agreements (FTAs) to which both Vietnam and Malaysia are parties (including ATIGA, the ASEAN+ FTAs, RCEP, etc.).

Source: Center for WTO and International Trade - VCCI