CO is a certificate issued by a competent authority of the exporting country that certifies the origin of the goods. There are 2 types of certificates which are Preferential Certificate of Origin (PCO) and Non-Preferential Certificate of Origin (NPCO).
It is a certificate/trade document that helps identify the origin of the good and not used to claim for preferential tariff rates. Normally goods will be released using import duty rate as per Customs Duties Order enforced.
MFN rate is a normal non-discriminatory rate charged on imports (excludes preferential tariff rate under free trade agreements).
Preferential Tariff Treatment means special treatment in the form of preferential tariff import duty for goods that satisfy origin criteria under relevant agreement.
CO is a certificate/trade document issued by a competent authority of the exporting country that certifies the origin of the goods, which allows importer to claim for preferential tariff rates based on Rules of Origin of each agreement entered into force.
FTA is an agreement made between two or more countries under which countries involved are given preferential market access.
Thus far, there are 7 multilateral and 7 bi-lateral FTAs enforced in Malaysia. Below is a list of FTAs enforced.
The agreements can be accessed via Ministry of International Trade and Industry webportal (http://www.miti.gov.my/)
Preferential tariff rate can be accessed via e-Federal Gazette (http://www.federalgazette.agc.gov.my/bm_index.php)
Claim for preferential tariff rate at the time of importation:
At the time of exportation:
Information on Preferential Certificate of Origin (PCO) or Non-Preferential Certificate of Origin (NPCO) application can be obtained in MITI website (http://www.miti.gov.my/)