Introduction To Preferential To Certificate of Origin - UPDATED

INTRODUCTION TO
PREFERENTIAL
CERTIFICATE OF ORIGIN
(PCO)
by:
TRADE AND INDUSTRY COOPERATION SECTION
MINISTRY OF INTERNATIONAL TRADE AND INDUSTRY
‘Driving Transformation, Powering Growth’

Presentation Outline: 1 MINISTRY OF
INTERNATIONAL TRADE AND INDUSTRY
CONCEPT OF
(CO)
Concept of Certificate of Origin (CO) MINISTRY OF
Human
Product
Concept of Certificate of Origin (CO) MINISTRY OF
Certificate of Origin (CO) is a document to prove the origin of a product. There are
two (2) types of Certificate of Origin (CO):
Preferential Certificate of Origin Non-Preferential Certificate of Origin

(PCO) (NPCO)
• Issued by MITI: • Issued by MITI’s appointed

Chambers of Commerce/Trade
• Based on the requirements under Association:
the FTAs; and
• To exporters for export to non FTA
• To exporters for their importers to member countries; and
enjoy tariff concession.
• Will only serve as a proof of origin
and no tariff concession will be
enjoyed by the importers.
ADMINISTRATION OF CERTIFICATE OF ORIGIN
IN MALAYSIA MINISTRY OF
CERTIFICATE OF
ORIGIN (CO)
ISSUING RECEIVING
AUTHORITY AUTHORITY
BUSINESS
MITI CUSTOMS
CHAMBERS
Preferential Non-Preferential Preferential

CO (PCO) CO (PCO) CO (PCO)
RULES OF ORIGIN
(ROO)
Malaysia’s Implemented FTAs MINISTRY OF
REGIONAL CERTIFICATE OF ORIGIN (COO) FORM

1) ATIGA (2009) * Form D
2) ASEAN-China (2004) Form E
3) ASEAN-Rep. of Korea (2006) Form AK
4) ASEAN-Japan (2008) Form AJ
5) ASEAN-India (2009) Form AI
6) ASEAN-Australia-New Zealand (2009) Form AANZ
7) ASEAN-Hong Kong (1 August 2019) Form AHKFTA
BILATERAL CERTIFICATE OF ORIGIN (COO) FORM
1) Malaysia-Japan (2005) Form MJEPA
2) Malaysia-Pakistan(2007) Form MPCEPA
3) Malaysia-New Zealand (2009) Form MNZFTA
4) Malaysia-Chile (2010) Form MCFTA
5) Malaysia-India (2011) Form MICECA
6) Malaysia-Australia (2012) Form MAFTA
7) Malaysia -Turkey (2015) Form MTFTA
Rules of Origin : MINISTRY OF
“Rules of origin are the criteria needed to determine the

national source of a product. Their importance is derived
from the fact that duties and restrictions in several cases
depend upon the source of imports.”
Rules of origin are used:
• to implement measures and instruments of commercial policy such as anti-
dumping duties and safeguard measures;
• to determine whether imported products shall receive most-favoured-
nation (MFN) treatment or preferential treatment;
• for the purpose of trade statistics;
• for the application of labeling and marking requirements; and
• for government procurement.”
Source: WTO website https://www.wto.org/english/tratop_e/roi_e/roi_info_e.htm

Origin Criteria Determination MINISTRY OF
Originating Goods : Goods that meet the conditions for preferential market
access.
Wholly Obtained or Manufactured – Substantial

Produced Transformation
• Where it only applies to • Value added (VA) method;

the natural products i.e. • Change in tariff
agriculture products; live classification (CTC); and
animals; mineral etc. • Specified process of
manufacture.
Origin Criteria Determination MINISTRY OF
Product Specific Rules (PSR) General Rule
• A list of tariff classification of • For Tariff Lines that do not fall

interest with its intended under WO or PSR.
ROO to be abided; and
• Either Regional Value Content
• Not necessarily it covers all (RVC) of XX% or a change in
tariff lines. tariff classification at HS
“heading” level i.e. CTH.
Origin Criteria Determination:
Wholly Obtained or Produced MINISTRY OF
Durian are grown and harvested in the orchard in Malaysia. Are

they qualified as originating goods of Malaysia under ASEAN-Japan
Comprehensive Economic Partnership?
Japan
Material HS Code Note

Durian 08.10 Grown and harvested
in Malaysia
Durian
HS 08.10
Wholly Obtained or Produced MINISTRY OF
Article 24: Originating Goods

For the purpose of this Agreement, a good shall qualify as an originating good of a Party if it:
(a) is wholly obtained or produced entirely in the Party as provided for in Article 25.
(b) satisfies the requirements of Article 26 when using non-originating materials .
(c) is produced entirely in the Party exclusively from originating materials of one or more of
Parties and meets all other applicable requirements of this Chapter.
Article 25: Goods Wholly Obtained or Produced

For the purposes of paragraph (a) of Article 24, the following goods shall be considered
as wholly obtained or produced entirely in a Party:
(a) Plant and plant products grown and harvested, picked or gathered in the
Party;
(b) Live animals born and raised in the Party;
Manufactured: Substantial Transformation MINISTRY OF
A product has undergone sufficient working or processing and

has been transformed into a new and different article.
Change in Tariff Specified Process

Classification of Manufacture
Combination
Value Added Substantial of Processes
Transformation
Value Added Measure MINISTRY OF
Defines the degree of transformation required in terms of:
Maximum amount of
value that come RVC/ FOB - VNM
from the non- QVC = X 100%
originating countries FOB
RVC = Regional Value Content

QVC = Qualifying Value Content
FOB = Free on board value
Minimum
VNM = Value of non-originating
percentage
materials
of value
Change in Tariff Classification (CTC) MINISTRY OF
 Change in Tariff Chapter (CC)

- Changes at first 2 digits HS Code
- Example: xxxx.xx.xxx
Change in Tariff Heading (CTH)
- Example: xxxx.xx.xxxx
Change in Tariff Subheading (CTSH)
- Example: xxxx.xx xxxx

Change in Tariff Classification (CTC) MINISTRY OF
Example:
Change in Tariff Classification at first four digit level (CTH - Change in Tariff
Heading) for product classified under 3903.xx.xxx:
2905 2832 3811

3903.xx.xxx
2903 2833 2831
Finished Product
Imported Raw Materials
2905 2832 3811

3903.xx.xxx
2833 3903 2831
Imported Raw Materials Finished Product

from Non-Party
Based on Product Specific Rules (PSR) MINISTRY OF
• PSR: For sub heading 1806.31 is “RVC (40) or CC”.
FOB Price : $4.00

Value of Non-Originating Materials : $0.80
RVC/
=
$4.00 - $0.80
X 100%
QVC $4.00
= 80%
Origin Criteria Determination
- Product Specific Rules (PSR) MINISTRY OF
• PSR: For sub heading 6405.20 is “RVC (40) or CTH”.

Imported Raw Material HS Code: 6405.90
Finished Product HS Code: 6405.20
OR
FOB Price : $32.00
Value of Non-Originating Materials : $27.40
RVC/ $32.00 - $27.40

QVC = $32.00
X 100%
= 14.38%
Determination of Origin
- Non Qualifying Operations MINISTRY OF
Non Qualifying Operations
Operations to
ensure the
preservation Changes of Placing in
of products packaging bottles, Mere
in good and breaking cases, boxes making-up
condition Disassembly and other
up and of sets of
during simple
transport and assembly of packaging
articles
storage and packages operations
other similar
operations
- Cost Analysis Application (CA) MINISTRY OF
• The implementation of the ROO to determine the origin of the product will
be done through Cost Analysis (CA) application submitted by exporter.
• Important information required in the CA application:
Raw Materials Production Company Details
• Origin of raw • Production Flow • Manufacturing

materials proven Chart License
by Invoices and FTA • Production Costing • Address of factory
forms (for ASEAN • Profit Margin • Product
originating) Photo/Catalogue
• Details in the
invoice • Authorized
• Date of invoice applicant details
• FOB Price
• … and other information deem necessary

- Cost Analysis Application (CA) MINISTRY OF
• To get the accurate HS Code for the product and the

raw materials used from Royal Malaysian Customs
Department (RMCD) before submitting the CA
application.
• To ascertain the origin of the raw materials from the

Exporter’ suppliers.
Responsibilities
• To submit valid and genuine supporting documents.
• To make sure that every declaration made in the CA

application is true and correct.
PREFERENTIAL
(PCO)
Preferential Certificate of Origin MINISTRY OF
Preferential Certificate of Origin (PCO)

Similar to the function of passport as proof of citizenship for human, CO is the proof of
origin for products.
To be categorized as originating and to be eligible for PCO, products must fulfill the
requirements set under each of the FTAs’ Rules of Origin (ROO).
PCO is only applicable for exports to the FTA member countries.
Valid for one year from the date of issuance.
Not a mandatory document for export.

Application for PCO MINISTRY OF
• Exporters may apply for PCO once CA has been approved.

• Important information required in the CO application :
Parties Exportation Goods
• Exporter details • Vessel details, date • HS Codes and

• Importer details of departure and Goods Descriptions
• Address Port of Discharge • Packaging
• Exporter information
declaration • Gross Weight and
• Export Declaration Quantity
• Currency Exchange • FOB Price
• Date and Invoice
number
• … and other information deem necessary

- Types of PCO MINISTRY OF
1. Normal 2. Third Country / Party

Invoicing
3. Back – To – Back
- Normal MINISTRY OF
INVOICE
MALAYSIA INDONESIA
MOVEMENT
OF GOODS
• Where the sales invoice is issued directly

What is Normal business
by Malaysian exporter to the consignee in
arrangement?
a country that is a respective FTA Party.
Documentation Requirement for Normal PCO Application
Documents From Malaysian Exporter / Consignor (Mandatory)
•Invoice;
•Packing List;
•Bill of Lading (BL); and
•Customs / Port Authority Declaration Form
• The exporter and consignee must be located in the

countries of the agreement.
• The invoice number and date must be indicated in

the PCO (Box 10).
• To indicate the FOB price in Box 9*

(where RVC) is applied (best to clearly indicate the
Exporters’
FOB price in the invoice).
Responsibilities
Declarations made must tally the details in the
supporting documents.
• To make sure that every declaration made in the PCO

- Third Country / Party Invoicing MINISTRY OF
HONG KONG
1st (MY) 3rd PARTY
INVOICE INVOICE
MOVEMENT
OF GOODS
MALAYSIA INDONESIA
• Where the sales invoice of the Third Party

What is Third Country / is issued by a company located in a third
Party Invoicing? country, whether or not the country is a
respective FTA Party.
Documentation Requirement for Third Country / Party Invoicing PCO

Application
Documents From Malaysian Documents From the

Exporter / Consignor Third Party
(Mandatory) (Optional)
•Invoice; • Invoice
•Packing List; • Packing List
•Bill of Lading (BL); and • *Although the documents are
•Customs / Port Authority optional to be submitted, the
invoice reference number and date
Declaration Form are mandatory to be declared in
the PCO
• The exporter and consignee must be located in the

countries of the agreement.
• The third party invoice number and date must be

indicated in the CO.
Exporters’
Responsibilities • To submit valid and genuine supporting documents.
Declarations made must tally the details in the
supporting documents.

- Back-to-Back PCO MINISTRY OF
Movement Movement
of Goods of Goods
INDONESIA MALAYSIA THAILAND
First PCO Back-to-Back PCO

(Indonesia) (Malaysia)
Indonesia Origin
• A PCO issued by an intermediate exporting Party’s

Issuing Authority based on the PCO issued by the
What is Back-to- first exporting Party.
Back PCO?
• No Cost Analysis (CA) is required for Back-to-Back
PCO application.
• The goods from the first exporting Party must be

retained in Customs Control Area (CCA) or in any
area/premise under monitoring and control of
Situation where the Royal Malaysian Customs Department/ Port
Back-to-Back Authority/Port Operator.
PCO can be
issued • A valid original first PCO or its certified true copy
is presented. (The first PCO and the back-to-back
PCO must be issued under the same FTA
scheme).
• Does not exceed the period of validity of

Period of Validity
the original first PCO.
Consignment to be re-
exported must not • Storing, break-bulking, repacking,
undergo any further relabelling, preserving and
processing in the transportation/logistics activities such
intermediate Party, as unloading and reloading.
except for:
Normal and direct back-to-back business arrangement
• Application by Malaysian exporter for re-exportation to final buyer in

FTAs member countries
Back-to-back + Third Country / Party Invoicing

• Application by Malaysian exporter for re-exportation to final buyer in
FTAs member countries with arrangement of third country / party
invoicing.
Documentation Requirement for Back-to-Back PCO Application
Documents From the Documents From

First Exporting Party Malaysian Exporter
(Mandatory) (Mandatory)
• A valid original first PCO; • Invoice;

• Invoice; • Bill of Lading (BL);
• Bill of Lading (BL); • Packing List; and
• Packing List; and • Export Declaration Form
• Import Declaration Form (K8 / ZB)
(K8 / ZB)
• The first exporter (origin country) and consignee must be

located in the countries of the agreement.
• The Malaysian invoice number and date should be

indicated in the CO.
• The number of goods re-exported from Malaysia must not

exceed the number of goods received from the origin
country.
Exporters’
Responsibilities
• The goods must not be mixed with goods from other origin
for re-exportation.

Declarations made must tally the details in the supporting
documents.

- Types of Application Cases MINISTRY OF
Issued Retroactively Cumulation

- Issued Retroactively / Retrospectively MINISTRY OF
After Shipment Date After (3) three days from the date of
shipment
ISSUED RETROACTIVELY
Form AK (stamped) Form D
Form AJ Form E
Form MPCEPA (stamped) Form AI (stamped)
Form MJEPA (stamped) Form AANZ
Form MNZ Form MICECA
Form MCFTA Form AHKFTA
Form MAFTA
ISSSUED RETROSPECTIVELY
Form A(stamped)
Form MTFTA
- Cumulation MINISTRY OF
 Instrument allowing producers to import materials

from a specific country or regional group of countries
without undermining the origin of the final product.
 Must be supported with the Certificate of Origin – to

be included in the RVC calculation.
- Record Keeping MINISTRY OF
MINIMUM YEARS REQUIREMENT FOR RECORD

KEEPING/VERIFICATION PCO
SCHEMES YEARS
AIFTA 2
ATIGA/ACFTA/AKFTA/AJCEP/
AANZFTA/MCFTA /MTFTA 3
/AHKFTA
GSP 4
MICECA/MJEPA/MAFTA/MPCEPA 5
MNZFTA 6
Preferential Certificate of Origin (PCO):
MITI as Issuing Authority MINISTRY OF
Online Application
No hardcopy for cost analysis application;
Only CoO Form to be endorsed by MITI;
Operated by DagangNet Technologies S/B
epco.dagangnet.com.my
CARELINE at 1 300 133 133
Ministry of International Trade and Industry (MITI) is the sole Issuing

Authority for preferential Certificate of Origin (CoO).
Application for PCO MINISTRY OF
Eligibility to Apply for PCO

A Malaysia registered company under SSM as a local entity.
The manufacturer of the product must be a locally registered and licensed

manufacturer operating locally in Malaysia (for PCO Normal and TCI).
The product must be produced in Malaysia and fulfill the requirements under the ROO
(for PCO Normal and TCI).
Preferential Certificate of Origin (PCO):
Application Procedures MINISTRY OF
Register online at www.dagangnet.com
Once approved, DagangNet will provide

companies with User ID and Password
Companies to study the online tutorial provided

or attend classes conducted by the Service
Provider (DagangNet)
Make Cost Analysis (CA) and Preferential

Certificate of Origin (PCO) application respectively
Get endorsements of the PCOs at MITI’s

counter
Online Registration Process Flow MINISTRY OF
Cost Analysis (CA) Process Flow
MINISTRY OF
Process Flow MINISTRY OF
PROCESS FLOW DESCRIPTION

Application of Preferential Certificate of
Origin (PCO)
1. Upon Cost Analysis (CA) approval, applicant log on
START to: http://newepco.dagangnet.com.my/dnex/login
- Key in mandatory fields required; and
- Submit to MITI for approval.
2. Documents to be uploaded (in pdf. format):

 Application of PCO before export:
- Invoice; and
APPLY CO - Packing List.
Awaiting  Application of PCO After Export:

MITI approval - Invoices;
- Packing List;
- Bill of Lading; and
- Customs Form K2.
MITI Process
Rejected 3. MITI will process the PCO and the Client Charter is
MITI 24 hours (within working days only)
PROCESS 4. Status will be updated in system:
http://newepco.dagangnet.com.my/dnex/login
Approved
by MITI
Printing and Endorsement of PCO

PRINT & MITI 5. The approved PCO need to be printed on PCO Form
SIGNATURE (Form AJ, D, AANZ, AK, E, AI, MNZ, MPCEPA,
MAFTA, MCFTA, MJEPA and MICECA) by applicant
and submitted to MITI for endorsement with
specimen signature.
END
Self Certification System under ATIGA MINISTRY OF
What is Self • A system which enables the certified exporter to make

Certification an Invoice Declaration for the export of goods on their
System? own.
• The information in the invoice declaration is less than

Self Certification what appears in ATIGA Form D.
System vs.
• It will gradually replace the conventional ATIGA Form D
Conventional ATIGA
which is currently being issued by the Issuing Authority
Form D
i.e. MITI
• A separate Operational Certification Procedure (OCP)

has been formulated for the purpose of the ASEAN Self
Implementation of Certification System Pilot Project.
Self Certification • The list of Certified Exporters will be forwarded to
System? ASEAN Secretariat and shared among PMS.
• Currently, Malaysia has appointed 192 Certified
Exporter (CE).
Self Certification System under ATIGA MINISTRY OF
• Pilot Project 1 Group: Brunei, Cambodia, Malaysia,

Singapore, Thailand and Myanmar.
Participating
• Pilot Project 2 Group: Laos, Indonesia, Philippines,
Member States
Thailand, Vietnam.
(PMS):
• Invoice declaration can only be used with Members in
the same pilot project group.
• Application to MITI (ATIGA Self-Cert Secretariat, SKPI,

MITI KL)
How to become a • More information and applications documents can be
Certified Exporter? obtained from the webpage below:
http://www.miti.gov.my/index.php/pages/view/1803?
mid=100
ASEAN Single Window (ASW) Under ATIGA MINISTRY OF
• A unique regional initiative that connects and

What is ASW
Initiative?
integrates National Single Windows (NSWs) of ASEAN
Member States.
• To expedite the cargo clearance process, reduce cost

and time of doing business, and enhance trade
efficiency and competitiveness.
Objectives of ASW
• Simpler and faster processing time, and a more

transparent way of doing business.
Participating • As of date, participating Member States (PMS):

Member States Cambodia, Brunei, Indonesia, Malaysia, Singapore,
(PMS): Thailand, and Vietnam.
ASEAN Single Window (ASW) Under ATIGA MINISTRY OF
• The implementation of ASW is divided into 4 phases

namely: Pilot Testing; Parallel Testing; Live
implementation; and Live operation.
Implementation of
ASW • Currently, the ready PMS are already in the Live
Operation phase (where e-Form D ATIGA data would be
exchanged through ASW and no more manual Form D
is needed for preferential treatment to be given).
• The ASW currently supports the exchange of the intra-

ASEAN certificate of origin (ATIGA Form D) and will be
expanded to exchange other types of data.
Data Exchange
• The exchange data would be exactly the same data as
manual Form D.
ASW Under ATIGA: Benefits of ASW MINISTRY OF
• Simpler and faster processing

time, and a more transparent
way of doing business.
BENEFITS • Mechanism to eradicate forgery

of ATIGA Form D
OF ASW
• Lessen the verification issue
relating to specimen signature and
authenticity of the issuance of ATIGA
Form D
ASW Under ATIGA:
How e-FORM D ATIGA Works MINISTRY OF
e-FORM D ATIGA Live Operation MINISTRY OF
e-Form D Live Operation

Implementation 1. Started on 1 January 2018 (replacing the Live
Implementation phase);
2. Electronic Form D data exchanged via ASW from

exporting national system to importing customs’ system;
and
1. Preferential treatment claim during importation:

• Only the e-Form D ATIGA reference number is
required to claim for the preferential treatment
under ATIGA.
Exchanged Ready ASEAN 1. Brunei;
Member States (AMS) 2. Cambodia;
3. Indonesia;
4. Malaysia;
5. Singapore;
6. Thailand; and
7. Viet Nam
Form D (hardcopy) vs. e-Form D ATIGA MINISTRY OF
Comparisons Form D (Hardcopy) E-Form D

Data Elements 1. Exporter 1. Exporter
2. Importer 2. Importer
3. Shipment 3. Shipment
4. Packaging 4. Packaging
5. Goods descriptions 5. Goods descriptions
6. Importing HS Code 6. Importing HS Code
7. Origin Criteria / Percentage 7. Origin Criteria / Percentage
8. Gross Weight 8. Gross Weight
Application 1. Online through ePCO system. 1. Online through ePCO system.
Processes 2. Once approved, Exporters: 2. Once approved:
• Print on pre-printed Form D; • Form D electronic data will
• Get endorsement at MITI be sent directly to
service counters; and Importing Customs’
• Send hardcopy Form D to system; and
importer. • Exporter provide importer
with the e-Form D ATIGA
reference number.
Updates on current FTA implementation MINISTRY OF
ASEAN-CHINA FREE TRADE AREA (ACFTA)
 implementation of ACFTA Upgrading Protocol with

effective date 15 August 2019
 revised Rules of Origin (ROO), Operational

Certification Procedures (OCP) and Product Specific
Rules (PSR)
56
Origin Criteria MINISTRY OF
Old Origin Revised Origin Remarks

Criteria Criteria
WO WO Good is wholly produced or obtained in the
country of origin.
PE Good produced in a Party exclusively from
originating materials from one or more of the
Parties
SCC RVC (x%) Good satisfying the “Regional Value Content”
origin criterion
ACC
CTH Good produced from non-originating materials in
a Party, satisfying the “Change in Tariff
Classification at four-digit level”
PSR PSR Good satisfying the PSR in Attachment B of Annex
1 ROO
57
Disclaimer: This document is for information purposes only and does not constitute legal advice
Not Wholly Produced or Obtained MINISTRY OF
Current Revised Product Specific

Rule Rule Rules
Article 4: Goods Not RVC not less than 40%

Wholly Produced or
Obtained
Change in Tariff
Heading (CTH)
Rule 4 : Not Wholly (applicable only for
* For Chapter 29.01, 29.02,
Produced or Chapter 25, 26, 28, 29*,
31.05, 39.01, 39.02, 39.03,
Obtained 39.07, 39.08, CTH not
31*,39*, 42-49, 57-59, 61,
applicable, only RVC 40% 62, 64, 66-71, 73-83, 86,
88, 91-97)
RVC 40%
PSR
Article 5: RVC= [(FOB-
Calculation of RVC VNM)/FOB] x 100%
58
Upgraded General Rules MINISTRY OF
Finished Product
New Rules : [RVC 40% OR CTH]
WATCH
HS 7015.9010
CTH
Raw Materials
Leather
HS 4202.2100
Old Rules : Not less than RVC 40%
FOB – NVM Gearing

RVC = ---------------- x 100% HS 8714.1040
FOB
= 37.5% Needle
HS 9018.3200
*for illustation purpose only

59
Operational Certification Procedure (OCP) MINISTRY OF
Rules Amendments
Rule 3 Adding the need for all Parties to confirm receipt of list of names of Authorized Persons,
specimen signatures, official seals, and correction stamps, if any, received from ASEC.
Rule 8 Changes in the Format of Form E, from 3 ply carbon

copy to ISO A4 size white paper.
Rule 18 Extension of verification respond time upon request by issuing authority from 180 days to
maximum of 270 day.
Rule 23 Clarification that the 3rd party invoicer can be from an ACFTA Party or non–ACFTA Party.
Rule 26 (new) Adding the need for each Party to designate contact points for the purpose of the
implementation of the OCP.
60
Printing of the new Form E MINISTRY OF
61
Implementation of AHKFTA MINISTRY OF
• AHKFTA is ASEAN’s 6th FTA with external partners

after China, Korea, Japan, India and Australia-New
Zealand.
• The implementation of Agreement Establishing The
ASEAN-Hong Kong, China Free Trade Agreement
(AHKFTA) will enter into force for Malaysia on 13
October 2019.
• Exporters may start applying for Cost Analysis starting
1 August 2019, however CO Form AHK will be issued
beginning 13 October 2019.
62
Rules of Origin (Chapter 3) MINISTRY OF
Change in Tariff Regional

Classification Value
(CC / CTH/ CTSH) Content
(RVC %)
Produced
Specific
Entirely
Process
(PE)
(SP)
Wholly Origin Combination Criterion

Obtained Criteria (example: CTSH +
(WO) 35%)
Article 4
(AHKFTA)
Article 3
63
Rules of Origin (Chapter 3) MINISTRY OF
Article 6: RVC calculation

Not Wholly
Obtained or • Article 5
Produced
Product • Annex 3-2

to refer to
Specific Rule
If goods
not in the RVC 40% • General Rule
PSR list
64
Operational Certification Procedures (OCP)
- Highlights MINISTRY OF
Back-to-Back arrangement is allowed using Movement

Confirmation (MC)
CO Form AHK to be printed on ISO A4 white paper (1

original, 2 copies)
FOB value to be indicated in Box 9 when RVC is applied

only for exports to ASEAN Member States
CO can be issued retroactively when approved after 3

working days from the shipment date but no longer than 1
year from the shipment date
65
1. Goods Consigned from (Exporter’s name, address and Certificate No. Form AHK
Country/ Party)
ASEAN –HONG KONG, CHINA
FREE TRADE AGREEMENT
2. Goods Consigned to (Consignee’s name, address and
(Combined Declaration and Certificate)
PCO Form AHK

Country/ Party)
Issued in ……………………………..…
(Country/ Party)
(see Overleaf Notes)
3. Means of transport and route ( as far as known) 4. For Official Use

Shipment Date:
Vessel’s name/Aircraft etc.:  Preferential Treatment Given Under ASEAN – Hong
Port of Discharge: Kong, China Free Trade Agreement
______________________________________________
 Preferential Treatment Not Given (Please state

Reason(s)
_____________________________________________________________
………………………………………………………………………………………
Signature of Authorised Signatory of the Importing Country/Party
5. Item 6. Marks 7. Number and kind of packages; 8. Origin- 9. Quantity (Gross or Net 10. Invoice
number and description of goods including HS Conferring weight or other Number(s) and
numbers Code (6 digits); and, if applicable, Criterion (see measurement) and value date of invoice(s)
on brand name. Names and Overleaf Notes) (FOB) where RVC is applied
packages country/party of the company issuing (see Overleaf Notes)
third party invoice, if applicable.
For more information on

Preferential Certificate of 11. Declaration by the exporter 12. Certification
Origin (PCO) application The undersigned hereby declares that the above details and
statements are correct; and that all the goods were produced
On the basis of control carried out, it is hereby certified that the
information herein is correct and that the goods described herein
in comply with the origin requirements specified in the ASEAN-Hong
procedures, please refer to Kong, China Free Trade Agreement.
………………………………………………………………
MITI website at (Country/ Party of origin)
and that they comply with the rules of origin, as provided in
http://www.miti.gov.my/ Chapter 3 (Rules of Origin) of the ASEAN-Hong Kong, China

Free Trade Agreement for the goods exported to
under ‘Our Services’ ………………………………………………………………

(Importing Country/ Party)
…………………………………………………………........... …………………………………………………………….....................
Place and date, signature Place and date, signature and name, stamp
of authorised signatory of authorised issuing authority
13.  Movement Confirmation Third-party invoicing  Issued retroactively

De Minimis Accumulation  Exhibitions
66
Need more information? MINISTRY OF
• Visit our Website

http://www.miti.gov.my/index.php/pages/view/3911?mid=95
• Drop by at our Business Advisory Center (BAC), MITI

Tower
CONSULTATION TIME:
Monday – Thursday : 10.30am – 12.30pm / 2.30pm – 4.30pm
Friday : 10.30am – 12.00noon / 3.00pm – 4.30pm
Thank You
MENARA MITI
No. 7, Jalan Sultan Haji Ahmad Shah, 50480 Kuala Lumpur, Malaysia
Tel: 603-8000 8000 | Fax: 603-6206 4693 | Email: webmiti@miti.gov.my | Website: www.miti.gov.my

Introduction To Preferential To Certificate of Origin - UPDATED

Uploaded by

Copyright:

Available Formats

Introduction To Preferential To Certificate of Origin - UPDATED

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Introduction To Preferential To Certificate of Origin - UPDATED

Uploaded by

Copyright:

Available Formats

What are the two types of Certificates of Origin?

What are the two types of Certificates of Origin?

What are the main functions of Rules of Origin?

What are the main functions of Rules of Origin?

INTRODUCTION TO

‘Driving Transformation, Powering Growth’

Preferential Certificate of Origin Non-Preferential Certificate of Origin

• Issued by MITI: • Issued by MITI’s appointed

Preferential Non-Preferential Preferential

REGIONAL CERTIFICATE OF ORIGIN (COO) FORM

“Rules of origin are the criteria needed to determine the

Source: WTO website https://www.wto.org/english/tratop_e/roi_e/roi_info_e.htm

Wholly Obtained or Manufactured – Substantial

• Where it only applies to • Value added (VA) method;

Product Specific Rules (PSR) General Rule

• A list of tariff classification of • For Tariff Lines that do not fall

Durian are grown and harvested in the orchard in Malaysia. Are

Material HS Code Note

Article 24: Originating Goods

Article 25: Goods Wholly Obtained or Produced

A product has undergone sufficient working or processing and

Change in Tariff Specified Process

Defines the degree of transformation required in terms of:

RVC = Regional Value Content

 Change in Tariff Chapter (CC)

- Example: xxxx.xx xxxx

2905 2832 3811

2905 2832 3811

Imported Raw Materials Finished Product

• PSR: For sub heading 1806.31 is “RVC (40) or CC”.

FOB Price : $4.00

• PSR: For sub heading 6405.20 is “RVC (40) or CTH”.

Finished Product HS Code: 6405.20

RVC/ $32.00 - $27.40

Non Qualifying Operations

• Important information required in the CA application:

Raw Materials Production Company Details

• Origin of raw • Production Flow • Manufacturing

• … and other information deem necessary

• To get the accurate HS Code for the product and the

• To ascertain the origin of the raw materials from the

• To make sure that every declaration made in the CA

Preferential Certificate of Origin (PCO)

PCO is only applicable for exports to the FTA member countries.

Valid for one year from the date of issuance.

Not a mandatory document for export.

• Exporters may apply for PCO once CA has been approved.

Parties Exportation Goods

• Exporter details • Vessel details, date • HS Codes and

• … and other information deem necessary

1. Normal 2. Third Country / Party

• Where the sales invoice is issued directly

Documentation Requirement for Normal PCO Application

Documents From Malaysian Exporter / Consignor (Mandatory)

• The exporter and consignee must be located in the

• The invoice number and date must be indicated in

• To indicate the FOB price in Box 9*

• To make sure that every declaration made in the PCO

• Where the sales invoice of the Third Party