CUSTOMS RULING ON ORIGIN

 

Customs Ruling on Origin is to provide decisions on the origin of the goods based on the Rules of Origin under the Free Trade Agreement prior to the importation of goods into Malaysia. The Customs Ruling on Origin adds certainty and predictability to international trade and help traders to make informed business decisions.

​Customs Ruling on Origin is a decision issued by Royal Malaysian Customs Department (RMCD) upon written application by any person who has information on process, origin status or other relevant information relating to the imported goods. One (1) Customs Ruling on Origin application is for one (1) goods under one (1) Free Trade Agreement scheme.

Advantages of Customs Ruling on Origin:

a)        Providing certainty on the customs duty rate which is preferential duty rate to be enjoyed which leads to greater predictability in doing business.
b)        Encouraging compliance through a transparent framework.
c)        Easing the way of doing business, as a mean of trade facilitation which further provide a fast movement and clearance of goods.

Issuance of Customs Ruling on Origin does not negate the requirement for an importer to submit Certificate of Origin or Declaration of Origin at the time the goods are imported in order to claim for preferential tariff treatment.

Applicants need to complete the Customs Ruling on Origin application form based on the prescribed format. Complete Customs Ruling on Origin application with the following supporting documents must be submitted:

(a)     Customs Ruling Application Form.
(b)     Pamphlets / Catalogues / Sample / Others of finished goods.
(c)     Manufacturing process flowchart of goods imported.
(d)     Raw material list which includes tariff code (6 digit), origin of raw materials and/or value.
(e)     Classification Letter issued by State Customs / Customs Ruling on Classification Issued by Customs Headquarters (If available).
(f)      Confirmation of payment receipt (Copy).

Customs Ruling on Origin application must be submitted in writing to State Customs Division or District Customs Office / Customs Station for the case of Sabah and Sarawak.

Customs Ruling on Origin will be issued within ninety (90) days after Customs receive the complete application and payment receipt.

Customs Ruling on Origin is used for importation with preferential tariff treatment under a Free Trade Agreement enforced. It will be a supporting document to the Proof or Origin submitted to claim for preferential tariff treatment during importation.

The fee for each application of Customs Rulings on Origin is RM 200.00.

A Customs Ruling on Origin is valid for three (3) years from the date of the Customs Ruling on Origin is issued.

Customs Ruling on Origin is non-renewable after the validity period and applicant need to submit a new application.

A Customs Ruling on Origin is published for transparency reasons. However, all confidential information will be protected.

RMCD may decline or revoke Customs Ruling on Origin if:

a)        Information given is insufficient;
b)        The application is for hypothetical situation;
c)      A review or an appeal under the Customs Act 1967 is pending involving the subject matter referred to in the application;
d)        Imported goods differ from the ruling issued;
e)        Validity date of the ruling has expired;
f)          There are amendments to the laws and regulations after the ruling is issued;
g)        Ruling is based on an error of fact or law; or
h)        There is a change in the material fact in the application.