In exercise of the powers conferred by subsection I.(1) of the Customs, Act 1967, the Minister makes the following order:

1. This order may be cited as the Customs Duties (Goods of ASEAN Countries Origin) (Common Effective Preferential Tariff) Order 1995 and shall be deemed to have come into force on I January 1995.

2. In the Order, unless the context otherwise requires "CEPT" means the Common Effective Preferential Tariff.
   
   
3. (1) Subject to the provisions of the First Schedule, import duty shall be levied on, and paid by the importer, in respect of goods specified in the Second Schedule, originating from ASEAN countries, at the CEPT rate of duty specified in the said schedule, imported into the Federation.
   
   (2) Where a CEPT rate of duty is specified in the Second Schedule in respect of a particular class of goods, such rate shall be levied on and shall be paid by the importer in lieu of the corresponding full import duty imposed under the Customs Duties Order 1988 only in respect of goods of that class which are shown, to the satisfaction of the Director General to have originated from ASEAN countries.
   
   (3) No goods shall be entitled to the CEPT rate of duty unless the CEPT rate of duty on similar goods or class of goods in the exporting ASEAN country is not more than 20% ad valorem where the CEPT rate of duty specified in the Second Schedule is 20% a d valorem or less.
   
   (4) In the case of those goods liable to import duty under the Customs Duties Order 1988 imported on or with any person entering the Federation or in the baggage of such person and intended for non-commercial use (except motor vehicles alcoholic bevera ges, spirits, tobacco and cigarettes) only a customs duty at a flat rate of 30% ad valorem shall be levied on and paid by the importer on such goods:
   
   Provided that this subparagraph shall not apply to Labuan and Langkawi.
   
   (5) For the purposes of this Order, "ASEAN country" means Brunei, Indonesia, Malaysia, Philipines, Singapore or Thailand, as the case may require, and "ASEAN countries" shall be construed accordingly.
   
   
4. Unless otherwise specified, the rates levied under subparagraph 3(1) shall -
   1. where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and
   2. where the rate of duty levied is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column (3) of the Second Schedule.
      
      
5. The classification of goods in the Second Schedule shall be governed by the Rules of Interpretation in the Customs Duties Order 1988.
   
   
6. The Customs Duties (Goods of ASEAN Countries Origin)(Common Effective Preferential Tariff) Order 1994 is cancelled.

JADUAL PERTAMA/FIRST SCHEDULE
(Subperenggan 3(1)/Subparagraph 3(1)
PART 1
CONDITIONS OF CEPT DUTY

1. The CEPT rate of duty shall only apply where-
   1. the goods fall within a class of goods eligible for CEPT rate of duty in both the exporting ASEAN country and the importing ASEAN country;
      
      
   2. in the case of goods or a class of goods not eligible for CEPT rate of duty in the exporting ASEAN country, the rates of import duty therefore do not exceed 5% ad valorem;
      
      
   3. the goods have been wholly produced or obtained in the exporting ASEAN country as defined in paragraph 2-.
      
      
   4. in the case of goods not wholly produced or obtained in the exporting ASEAN country, such goods conform to the provisions specified in the following subparagraphs:
      1. the goods shall be deemed to originate from ASEAN countries if at least 40% of its content originates from any ASEAN country;
         
         
      2. subject to subparagraph(i), the goods worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ASEAN countries or of undetermined origin used does not exceed 60% of the FOB (Freight on Board) value of the goods produced or obtained and the final process of the manufacture is performed within the territory of the exporting ASEAN country;
         
         
      3. the value of the non-originating materials, parts or produce shall be the CIF (Cost, Insurance and Freight) value at the time of importation of the goods or the earliest ascertained price paid for the goods of undetermined origin in the territory of the ASEAN country where the working or processing takes place;
         
         
      4. products which comply with origin requirements specified in subparagraphs l (c) and I (d) and which are used in an AS EAN country as inputs for a finished product eligible for CEPT rate of duty in another ASEAN country shall be considered a product originating in the ASEAN country where working or processing of the finished product has taken place provided that the aggregate ASEAN content of the final product is not less than 40%;
         
         
   5. the goods are consigned directly from the exporting ASEAN country as defined in paragraph 3; and
      
      
   6. the goods are accompanied by a Certificate of Origin (which for the purposes of this order shall be called "Form D") issued by the Government authorities of the exporting ASEAN country substantially in the form and manner specified in Part II of th is Schedule.
      
      
2. The following shall be deemed to be wholly produced or obtained in the exporting ASEAN country:
   1. mineral products extracted from its soil, its water or its seabeds;
   2. agricultural products harvested there;
   3. animals born and raised there;
   4. products obtained from animals referred to in subparagraph (c);
   5. products obtained by hunting or fishing conducted there;
      
      
   6. products of sea fishing and other marine products taken from the sea by its vessels (which for the purposes of this Order shall mean fishing vessels engage in commercial fishing, registered in any ASEAN country and operated by a citizen or citizens or the government of such country or a partnership, corporation or association, duly registered in such country, at least 60%, of the equity of which is owned by a citizen or citizens of such country or 75%) by a citizen or the governments of ASEAN countries, provided that the conduct of fishing activities or operations in the territorial waters of any of the ASEAN countries shall be subject to the provisions of the Constitution and existing laws of the respective ASEAN countries. In respect of vessels operated by government agencies requirement of flying the flag of the ASEAN country does not apply;
      
      
   7. products processed and/or made on board its factory ships (which for the purposes of this Order shall mean special types of vessels equipped with process facilities and able to do processing operations offshore and in the high seas, registered in an ASEAN country and operated by a citizen or citizens or the government of such country or a partnership, corporation or association, duly registered in such country, at least 60% of the equity of which is owned by a citizen or citizens or the government of such country, or 75% by citizens or the government of ASEAN countries, provided that the conduct of fishing activities or operations in the territorial waters of any of the ASEAN countries shall be subject to the provisions of the Constitution and existing laws of the respective ASEAN countries. In respect of factory ships operated by government agencies, the requirement of flying the flag of the ASEAN country does not apply exclusively for products referred to in subparagraph;
      
      
   8. used articles collected there, fit only for the recovery of raw materials;
      
      
   9. waste and scrap resulting from manufacturing operations conducted there; and
      
      
   10. goods produced there exclusively from the products referred to in sub-paragraphs (a) to (i).
       
       
3. The following shall be deemed to be directly consigned from the exporting ASEAN country:
   1. if the goods are transported without passing through the territory of any non-ASEAN country.
      
      
   2. the goods whose transport involves transit through one or more intermediate non-ASEAN countries with or without transhipment of temporary storage in such countries:

   Provided that:

3. the transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements;
   
   
4. the goods have not entered into trade or consumption there; and
   
   
5. the goods have not undergone any operation there other than unloading and reloading or any operations required to keep them in good condition.

PART 11
CERTIFICATE OF ORIGIN
[Condition l(f)]

1. (a) The Certificate of Origin shall be issued by the Government authorities of the exporting ASEAN country and must be on International Standard Organisation A4 sized paper in conformity with the specimen as shown in Appendix 'A' to this Part. It shall be in English and, if hand-written, it must be completed in ink and in block letters.
   
   (b) The Certificate of Origin shall comprise one original and three (3) carbon copies of the following colours:
   
   Original light violet
   Duplicate orange
   Triplicate orange
   Quadruplicate orange
   
   
   (c) Each Certificate of Origin shall bear a reference number separately given by each place or office of issuance and running separately for each importing ASEAN country.
   
   (d) The original copy shall be forwarded together with the triplicate by the exporter to the importer for submission to the proper officer of customs at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting ASEAN country. The quadruplicate shall be retained by the exporter. After the importation of the goods, the triplicate shall be marked accordingly in Box 4 and returned to the issuing authority.

2. Neither erasures nor super impositions shall be allowed on the Certificate of Origin. And alteration shall be made by striking out the erroneous material and making any addition required. Such alterations shall be approved by the person who made them and certified by the appropriate Government authorities.
   
   
3. The Original Certificate of Origin shall be submitted, together with the triplicate to the proper officer of customs at the time of lodging the import entry f o r the goods concerned.
   
   
4. The following time-limit for the presentation of the Certificate of Origin shall be observed:
   1. the Certificate of Origin must be submitted to the proper officer of customs at the place of import within (4) months from the date of endorsement by the relevant Government authorities of the exporting ASEAN country'.
      
      
   2. where products pass through the territory of one or more non-ASEAN countries in accordance with the provisions of paragraph 3 in Part I of this Schedule, the time-limit laid down in subparagraph (a) for the submission of the Certificate of Origin shall be six (6) months-.
      
      
   3. w here the Certificate of Origin is submitted to the proper officer of customs at the place of import after the expiration of the time-limit for its submission, such Certificate may still be accepted provided it is proved to the satisfaction of that proper officer of customs that the failure to observe the time-limit had resulted from force major or other valid causes beyond the control of the exporter

Original (Duplicate / Triplicate / Quadruplicate)