Bahagian Perkhidmatan Teknik - Penjenisan, Tarif Dan Gubalan

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Objective:

The objective of the Agreement on the Common Effective

Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) is to create ASEAN Free Trade Area within a period of 10 years from the year 1993. Through this mechanism ASEAN member states will reduce tariff to between 0% and 5% on products traded between ASEAN countries.

1. Qualifying Conditions:

1.1 All ASEAN countries are eligible for the CEPT duty under the following conditions:-

1.1.1 Imported goods or class of goods imported must originate from ASEAN member countries as stated in paragraph 1(c) and 1 (d), Part 1 of the First Schedule to the Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and Common Effective Preferential Tariff) Order 2004 (AHTN).

1.1.2 The related goods or class of goods must also be offered under the CEPT scheme by exporting Member Countries. If not offered but is not excluded from the CEPT scheme, the import duty rate of the Member Countries must not exceed 5%.

1.1.3 Only Member Countries which have made the offer under CEPT scheme for goods or class of goods at or below the 20% rate are eligible to enjoy CEPT duty of the same goods or class of goods.

1.1.4 In case the CEPT duty rate of the exporting Member countries exceed 20%, then the said Member Country is eligible to enjoy only the CEPT duty rate for the same goods or class of goods with the CEPT duty rate exceeding 20%. In other words, if the CEPT duty rate that is listed in the Second Schedule is 20% or less, the exporting Member Country is not eligible to enjoy the concessions. The said Member Country will have to pay the normal import duty rate (MFN) as in the Customs Duties Order 1996.

2. Rules Of Origin:

2.1 The First Schedule of AHTN Order specifies the origin requirements under two conditions :

2.1.1 For goods that are wholly produced or obtained in the exporting Member Country ;

2.1.2 For goods which are not wholly produced or obtained in the exporting Member Country.The said conditions as provided for in Part 1 of the First Schedule amongst others specified that the product shall be deemed to be originating from ASEAN Member Country, if at least 40% of its content originates from any Member Country.

2.2 Apart from that, conditions have also been listed for goods to be considered as consigned directly from the exporting Member Country to the importing Member Country. As explained in paragraph (3), Part 1 of the First Schedule of AHTN Order, the following shall be considered as consigned directly :

2.2.1 If the goods delivered were transported directly without passing through the territory of any non-ASEAN country.

2.2.2 Goods where its delivery involved transit through one or more intermediate non-ASEAN countries provided that :

i) Such delivery is justified for geographical reasons or by consideration related exclusively to transportation needs;

ii) The products have not entered into trade or consumption there; and

iii) The said goods have not undergone any operation other than discharging and loading or any operation required to keep them in good conditions.

2.3 For the purpose of justifying the transit movement stated in paragraph 2.2 above, the importer needs to forward these documents to the proper Customs officer :

2.3.1 Through bill of lading;

2.3.2 Certificate of Origin issued by the relevant authority of the exporting Member Country;

2.3.3 Copy of original Invoice; and

2.3.4 Documents supporting the terms in paragraph 2.2.


3. Assessment Declaration:

3.1 CEPT consignments need to be declared in Customs Form No. 1 and endorsed “ASEAN CEPT Duty is claimed under Customs Duty Order(Goods originated from ASEAN Countries) ASEAN Harmonised Tariff Nomenclature and (Common Effective Preferential Tariff) 2004”. The importation has to be accompanied by a Certificate of Origin (FORM D) as stated in First Schedule, Second Part AHTN Order(please refer to Appendix A)


4. Certificate Of Origin:

4.1 The relevant authorities of the exporting ASEAN countries

will only issue FORM D for goods eligible to benefit from

the concessions under CEPT scheme. For the purpose of assisting

assessment officers to ensure level of qualification as determined

above, they are required to endorse in FORM D, the following information :

"The CEPT tariff rate in the inclusion List of Country .................................for AHTN

Code ....................................... is ........................................................."

...........................................
Signature And Stamp Of

Certifying Authority

4.2 The Certificate of Origin is issued by the relevant Government authority in the exporting Member Country in four copies of these colors:

- Original Copy - lavender
- 2nd / 3rd / 4th Copy - tangerine

4.3 Each Certificate of Origin will be given a reference number and stamped by the issuing authority.

4.4 The original and third copy is forwarded by the exporter to the importer for submission to the Customs Authority at the port or at the place of importation. The second copy will be retained by the issuing authority in the exporting Member Country. The fourth copy will be kept by exporter. After the consignment had been imported, the third copy shall be marked with a specific note in column 4 and returned to the issuing authority.

4.5 Beside the Certificate of Origin, the usual documents like invoices and other relevant documents for the consignment has to be submitted.

4.6 Inspection and evaluation on goods will be carried out as usual.

The relevant Customs Form No.

1 has to be endorsed as follows :

ASEAN CEPT DUTY

Country of Origin..........................................

Certificate of Origin No.................................

Date issued..................................................

...........................................
(Senior Officer of Customs)


5. Time Limit:

5.1 The duration of time to submit the Certificate of Origin are as follows :

5.1.1 Certificate of Origin must be submitted to the Customs authority of the importing Member Country within four (4) months from the date it is endorsed by the Customs authority in the exporting Member Country.

5.1.2 Where the import consignment pass through the territory of one or more non-ASEAN countries following the conditions that are stated in paragraph 3, Part 1 of the First Schedule, AHTN Order, the time limit for submitting the Certificate of Origin is six (6) months.

5.1.3 Application for CEPT duty payment has to be allowed where the Certificate of Origin has been forwarded to the authorised Customs officer.

6. Small Consignment:

6.1 A Certificate of Origin is not required for small consignments, including postal parcels where the value do not exceed USD200 FOB (Free On Board) with the conditionthat the exporter declares to the senior officer of customs and he is satisfied that the goods originate from the exporting Member Country.

7. Minor DIiscrepancies:

7.1 If there are minor discrepancies between the details in the Certificate of Origin when compared to the details in the documents forwarded to the relevant authority in the importing Member Country, it will not ipso-facto invalidate the said Certificate of Origin, if it does in fact correspond to the goods forwarded.

8. Conclusion:

8.1 For the interested public needing to get further information regarding the services provided, please contact the nearest Customs Office or :

Royal Malaysian Customs,
Customs Division,
Level 4 North, No.3 Persiaran Perdana,
Ministry of Finance Complex,
Precinct 2,
Federal Government Administration Center,
62502 Putrajaya.

Tel.: (603) 8882 2645
Fax: (603) 8889 5866

8.2 FORM D CEPT are sold at the following Federation of Malaysian Manufacturers (FMM) centers :

Federation of Malaysian Manufacturers (FMM),
Wisma FMM,
No. 3, Persiaran Dagang,
PJU 9, Bandar Sri Damansara,
52200 Kuala Lumpur

P.O. Box 12194
50770 Kuala Lumpur.
Tel : 03-6361211
Fax : 03-6341266 / 7288

Federation of Malaysian Manufacturers(FMM)
East Division,
Suite 8, Tingkat 11, Kompleks Teruntum,
Jalan Mahkota,
25000 Kuantan, Pahang
Tel : 09-51556857 / 8
Fax : 09-5156855

Federation of Malaysian Manufacturers (FMM),
Johor Division,
Rumah FMM,
19A, Jalan Bukit Cagar,
80300 Johor Bahru, Johor
Tel : 07-2236131
Fax : 07-2245098

Federation of Malaysian Manufacturers (FMM)),
Melaka Division,
D3-4, Plaza Jayamuda,
Jalan Pelanduk Putih,
75300 Melaka

P.O. Box 61,
75710 Melaka
Tel : 06-2831639
Fax : 06-2838090

Federation of Malaysian Manufacturers (FMM),
North Division,
2767, Mukim Satu, Lebuh Tenggiri 2,
Bandar Seberang Jaya,
13700 Prai, Pulau Pinang
Tel : 04-3992057 / 4901 / 7805
Fax: 04-3994863

Federation of Malaysian Manufacturers (FMM),
Perak Division,
No. 130, Jalan Kampar,
30250 Ipoh, Perak

P.O. Box 290,
30730 Ipoh, Perak
Tel : 05-2412311 / 2422815
Fax: 05-2541222

Federation of Malaysian Manufacturers (FMM),
Selangor Division,
1-A, Tingkat Satu,
Jalan Tengku Ampuan Zabedah E9/E,
40100 Shah Alam, Selangor
Tel : 03-5806842 / 3 / 5
Fax: 03-5806847 / 9

Federation of Malaysian Manufacturers (FMM),
Pejabat Perwakilan Sabah, Wisma Merdeka Fasa 2,
Jalan Tun Razak,
88000 Kota Kinabalu, Sabah
Tel : 088-230620
Fax : 088-240620

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