​​​​​​​​​​​​​​​​​​​​​​​​(LATEST UPDATED  9 August 2024)


​​ ​Concept:
​1.
​What is Certificate of Origin (CO)?
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).​
​2.
​What is Non-Preferential Certificate of Origin (NPCO)?
Non-Preferential Certificate of Origin means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate from exporting country under Non-Preferential Rules of Origin. NPCO cannot be use to claim for preferential tariff rates and the goods will be released using Most-Favoured-Nation (MFN) rate known as normal import duty rate as per Customs Duties Order enforced.
​3.
​What is Most-Favoured-Nation (MFN) rate?
MFN rate is a normal non-discriminatory rate charged on imports (excludes preferential tariff rate under free trade agreements).​​
​4.
​What is Preferential Tariff Treatment?
​5.
​What is Preferential Certificate of Origin (PCO)?
Preferential Certificate of Origin means a specific document identifying the goods, in which the issuing authority empowered to issue such document certifies expressly that the goods to which the certificate relates originate in a specific country in accordance with the rules of origin adopted within the framework of international or regional agreements in force.​
​6.
​What is Free Trade Agreement (FTA)?
FTA is an agreement made between two or more countries under which countries involved are given preferential market access.​​
​7.
​How many Free Trade Agreements (FTAs) is enforced in Malaysia?
Thus far, there are 11 multilateral and 7 bi-lateral FTAs enforced in Malaysia. Below is a list of FTAs enforced.​

​No.  ​​Free Trade Agreements​​​
​1. ​ASEAN Trade In Goods Agreement (ATIGA)







Multilateral Agreements​
​​​​​​​​​​ ​ ​ ​ ​ ​ ​ ​ ​ ​​​
​2. ​ASEAN-Australia-New Zealand Free Trade Area (AANZFTA)
​3. ​ASEAN-China Free Trade Area (ACFTA)
​4. ​ASEAN-India Free Trade Area (AIFTA)
​5. ​ASEAN-Korea Free Trade Agreement (AKFTA)
​6. ​ASEAN-Japan Comprehensive Economic Partnership (AJCEP)
​7. ​Developing Eight Preferential Tariff Agreement (D8 PTA)
​8. ​ASEAN-Hong Kong Free Trade Agreement (AHKFTA)​
9.​ ​Regional Comprehensive Economic Partnership (RCEP) Agreement
​10.
Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Agreement​
​11. ​Trade Preferential System among the Member States of the Organisation of the Islamic Conference
​(TPS-OIC)​
​12. ​Malaysia-Australia Free Trade Agreement (MAFTA)​​
​​​​​​​​ ​ ​ ​ ​ ​ ​



Bi-lateral Agreements
​13. ​Malaysia-Chile Free Trade Agreement (MCFTA)
​14.
Malaysia-India Comprehensive Economic Cooperation Agreement (MICECA)​
​15. ​Malaysia-Japan Economic Partnership Agreement (MJEPA)
​16. ​Malaysia-New Zealand Free Trade Agreement (MNZFTA)
​17.
Malaysia-Pakistan Closer Economic Partnership Agreement (MPCEPA)​
​18. ​Malaysia-Turkey Free Trade Agreement (MTFTA)​

Information regarding the agreements can be accessed via Ministry of Investment, Trade and Industry (MITI)​
website (https​://www.miti.gov.my/).

Orders related to preferential tariff rate can be accessed via Federal Legislation Portal (https://lom.agc.gov.my/).

​​8.
What is Declaration of Origin (DOO)?

Declaration of Origin (DOO) document is an origin declaration made on invoice or Certification of Origin under the CPTPP (except for Brunei and Vietnam) issued by Certified Exporter, Approved Exporter, exporter or producer.

However, if the DOO cannot be made out on the invoice at the time of exportation, it may be made out on any of the following commercial documents such as billing statement, delivery order or packing list.

​​9.
​What is Certified Exporter?
​​ ​Claim for preferential tariff rate at the time of importation:
​​10.
How can importers enjoy preferential tariff rate at the time of importation?

Importers can enjoy preferential tariff treatment by submission of the following documents at the time of importation:

  • ​Import declaration (Customs form number 1).
  • Proof of Origin such as Certificate of Origin (CO), Declaration of Origin (DOO) or electronic Form D (e-Form D).
  • Supporting documents (invoice, bill of lading, packing list, and other supporting documents requeste​d by RMCD).
​11.
What are the types of proof of origin documents under each FTAs?​​
List of proof of origin based on FTAs as follows:
​​​​​​​​​​​ ​ ​ ​ ​ ​ ​ ​ ​ ​​​
​No.  ​​Free Trade Agreements​​​ Proof of Origin Documents
​1.​ ​ASEAN Trade In Goods Agreement (ATIGA)
  1. ​ Form D
  2. Declaration of Origin by Certified Exporter
  3. e-Form D
​2. ​ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) Form AANZ
​ ​3. ​ASEAN-China Free Trade Area​​(ACFTA) Form E
​4. ​ASEAN-India Free Trade Area (AIFTA) Form AI
​5. ​ASEAN-Korea Free Trade Agreement (AKFTA) Form AK
​6. ​ASEAN-Japan Comprehensive Economic Partnership (AJCEP) Form AJ
​7. ​Developing Eight Preferential Tariff Agreement (D8 PTA) Form D-8
​8. ​ASEAN-Hong Kong Free Trade Agreement (AHKFTA)​ Form AHK
9.​ ​Regional Comprehensive Economic Partnership (RCEP) Agreement
  1. Form RCEP
  2. Declaration of Origin by Approved Exporter
​10.
Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Agreement​
  1. Form CPTPP (import from Vietnam)
  2. Certification of Origin based on minimum data requirement
​11. ​Trade Preferential System among the Member States of the Organisation of the Islamic Conference (TPS-OIC)​ Form TPS-OIC
​12. ​Malaysia-Australia Free Trade Agreement (MAFTA)​​ ​Declaration of Origin
​13. ​Malaysia-Chile Free Trade Agreement (MCFTA) Form MCFTA
​14.
Malaysia-India Comprehensive Economic Cooperation Agreement (MICECA)​
 Form MICECA
​15. ​Malaysia-Japan Economic Partnership Agreement (MJEPA) Form MJEPA
​16. ​Malaysia-New Zealand Free Trade Agreement (MNZFTA) Declaration of Origin
​17.
Malaysia-Pakistan Closer Economic Partnership Agreement (MPCEPA)​
 Form MPCEPA
​18. ​Malaysia-Turkey Free Trade Agreement (MTFTA)​
 Form MTFTA
​​

​​12.
​​​​​What should be done if an importer would like to claim for preferential tariff treatment at the time of importation; however the exporter has not sent the Proof of Origin (POO)?

The importer is required to make a claim for preferential tariff treatment at the time of importation. However, if the Proof of Origin Document could not be submitted at the time of importation, importer is required to make a claim for preferential tariff treatment by notifying their intention (in writing) to submit the Proof of Origin Document after importation. Company shall undertake/has confirmed that the goods imported is originating from FTA member country and has complied to rules of origin requirement under the relevant FTA. The Proof of Origin Document shall be submitted within one (1) year from the date of importation for refund subject to the provision stipulated in the relevant FTAs.

For example, to apply for duty refund under CPTPP preferential tariff treatment, importer is required to make a claim by notifying their intention to submit the CPTPP Certification of Origin after importation. The notification shall in written format by providing a clause in the Customs Form Number 1 (K1) that the importer undertake/has confirmed that the goods imported is originating from CPTPP country and has complied to rules of origin requirement under CPTPP. The CPTPP Certification of Origin will be submitted within a year from date of importation in accordance with domestic laws and procedures.

​​13.
​Can importer enjoy preferential tariff treatment if the information in the Proof of Origin (POO) and import declaration (Customs Form 1 - K1) declared are different?
Importer needs to ensure all information of the imported goods in the POO are consistent with the import declaration and supporting documents such as invoice and Bill of Lading.
​​14.
​For Proof of Origin (POO) under verification, can the importation be released from customs control?
The importation can be released after payment of duty of MFN rate has been made. Importers are allowed to submit bank guarantee for difference between MFN and preferential tariff rate.​

HS Version​:​
​​​​15.​ ​For situation where the HS code in the Proof of Origin (POO) cannot be found when importer or appointed agent make a submission of import declaration, the importer or appointed agent would need to correlate the HS version in the POO to match the HS code version offered in the FTA. The HS version of respective FTA can be referred in the Customs Duty Order of respective FTAs.

Example: The Form MJEPA is issued using the HS version of 2002 from Japan, whereas the MJEPA Customs Duty Order gazetted is using the HS version of 2007. The importer of appointed agent would need to perform correlation of HS version from 2002 to 2007 to be submitted in the import declaration.​


At the time of exportation:​
​​16.
​How exporters apply for a Preferential Certificate of Origin (PCO) or Non-Preferential Certificate of Origin (NPCO)?
  • Malaysian exporters can apply for a PCO through Ministry of Investment, Trade and Industry (MITI).
  • Malaysian exporters can apply for NPCO through Malaysia International Chambers of Commerce and Industry (MICCI).
​​17.
​How do exporters apply for the Certified Exporter status? 
The application can be made through Ministry of Investment, Trade and Industry (MITI).​

Information on Preferential Certificate of Origin (PCO) or Non-Preferential Certificate of Origin (NPCO) application for export purpose can be referred in MITI website (https://www.miti.gov.my/)
​

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