​​​​​​(Maklumat dikemaskini sehingga 04 April 2023)


​​ ​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?
Preferential Tariff Treatment means the rates of import duty published in the order made under section 11 Customs Act 1967 applicable to originating goods of the exporting country in accordance with the relevant trade agreements.​
​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 10 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 Ag​​reements​
​​​​​​​​​​ ​ ​ ​ ​ ​ ​ ​ ​ ​​​
​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. ​Malaysia-Australia Free Trade Agreement (MAFTA)
​​​​​​​​ ​ ​ ​ ​ ​ ​



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

Information regarding the agreements can be accessed via Ministry of International Trade and Industry website (http://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 is origin declaration of origin on invoice or commercial documents such as Billing Statement, Delivery Order or Packing List for exported goods issued by Certified Exporter or exporter.
​​9.
​What is Certified Exporter?
Certified Exporter is an authorized exporter appointed by competent authority of the exporting country to issue Declaration of Origin on the goods exported.​
​​ ​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 once all origin requirement is fulfilled and Certification of Origin (CO) or declaration of origin is submitted at the time of importation in accordance with relevant FTA Customs Duty Order.
​​11.
​What should be done if an importer would like to claim for preferential tariff rate at the time of importation; however the exporter has not sent the Certificate of Origin (CO)?
At the time of importation, importers would need to pay MFN rate as well as provide an undertaking letter to submit the original CO once received. Importers can apply for duty refund after submitting the CO received.
​​12.
​Can importer enjoy preferential tariff treatment if the information in the Certificate or Origin (CO) and import declaration (Customs Form 1 - K1) declared are different?
Importer needs to ensure all information of the imported goods in the CO are consistent with the import declaration and supporting documents such as invoice and Bill of Lading.
​​13.
​For Certificate of Origin (CO) 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.
​​ ​At the time of exportation:
​​14.
​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 International Trade and Industry (MITI).
  • Malaysian exporters can apply for NPCO through Malaysia International Chambers of Commerce and Industry (MICCI).
​​15.
​How do exporters apply for the Certified Exporter status? The application can be made through Ministry of International Trade and Industry (MITI).

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/)​

​