tariff commitments-malaysia

31 Disember 2012 31 December 2012

P.U. (A) 487

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT GAZETTE

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN BEBAS MALAYSIA-AUSTRALIA)

2012

CUSTOMS DUTIES (GOODS UNDER THE FREE TRADE AGREEMENT MALAYSIA-AUSTRALIA) ORDER 2012

DISIARKAN OLEH/

PUBLISHED BY JABATAN PEGUAM NEGARA/

ATTORNEY GENERALS CHAMBERS

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AKTA KASTAM 1967

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN BEBAS MALAYSIA-AUSTRALIA) 2012

PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam

1967 [Akta 235], Menteri membuat perintah berikut:

Nama dan permulaan kuat kuasa

1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam

(Barang-Barang di bawah Perjanjian Perdagangan Bebas Malaysia-Australia)

2012.

(2) Perintah ini mula berkuat kuasa pada 1 Januari 2013.

Tafsiran

2. Dalam Perintah ini

MAFTA ertinya Perjanjian Perdagangan Bebas Malaysia-Australia.

Duti import

3. (1) Tertakluk kepada peruntukan Jadual Pertama, duti import hendaklah

dilevi atas, dan dibayar oleh pengimport, berkenaan dengan barang-barang yang

dinyatakan dalam Jadual Kedua, yang berasal dari negeri Australia, mengikut kadar duti

import yang dinyatakan dalam ruang (4) Jadual Kedua, yang diimport ke dalam

Malaysia.

(2) Jika kadar duti import dinyatakan dalam ruang (4) Jadual Kedua

berkenaan dengan jenis barang-barang tertentu, maka kadar itu hendaklah dilevi atas

dan hendaklah dibayar oleh pengimport sebagai ganti duti import penuh yang sepadan

yang dikenakan di bawah Perintah Duti Kastam 2012 [P.U. (A) 275/2012], hanya

berkenaan dengan barang-barang dari jenis yang dibuktikan hingga memuaskan hati

Ketua Pengarah sebagai telah berasal dari Australia.

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(3) Dalam hal barang-barang yang boleh dikenakan duti import di bawah

Perintah Duti Kastam 2012 yang diimport pada atau dengan mana-mana orang yang

memasuki Malaysia atau dalam bagasi orang itu dan yang dimaksudkan untuk kegunaan

bukan komersial (kecuali kenderaan bermotor, minuman beralkohol, spirit, tembakau

dan rokok) hanya duti kastam pada kadar sama rata 30% ad valorem hendaklah dilevi

atas dan dibayar oleh pengimport atas barang-barang itu.

(4) Berhubung dengan barang-barang yang tidak dinyatakan dalam Jadual

Kedua, duti import hendaklah dilevi ke atas barang-barang itu mengikut kadar penuh

yang dinyatakan dalam Perintah Duti Kastam 2012.

Tafsiran kadar yang dinyatakan dalam Jadual Kedua

4. Melainkan jika dinyatakan selainnya, kadar yang dilevi di bawah

subperenggan 3(1) hendaklah mengikut kiraan peratusan nilai barang-barang.

Penjenisan barang-barang

5. Penjenisan barang-barang dalam Jadual Kedua hendaklah mematuhi Rukun

tafsiran Jadual dalam Perintah Duti Kastam 2012.

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CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE FREE TRADE AGREEMENT MALAYSIA-AUSTRALIA) ORDER 2012

IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967

[Act 235], the Minister makes the following order:

Citation and commencement

1. (1) This order may be cited as the Customs Duties (Goods under the Free

Trade Agreement Malaysia-Australia) Order 2012.

(2) This Order comes into operation on 1 January 2013.

Interpretation

2. In this Order

MAFTA means Malaysia-Australia Free Trade Agreement.

Import duty

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 Australia, at the rate of import duty specified in column (4) of the

Second Schedule, imported into Malaysia.

(2) Where an import duty rate is specified in column (4) of 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 2012 [P.U. (A) 275/2012] only in respect of goods of the class

which are shown to the satisfaction of the Director General to have originated from

Australia.

(3) In the case of those goods liable to import duty under the Customs Duties

Order 2012 imported on or with any person entering Malaysia or in the baggage of such

person and is intended for non-commercial use (except motor vehicles, alcoholic

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beverages, 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.

(4) In relation to goods not specified in the Second Schedule, import duties

shall be levied at the full rates specified in the Customs Duties Order 2012.

Interpretation of rates shown in the Second Schedule

4. Unless otherwise specified, the rates levied under subparagraph 3(1) shall be

expressed as the percentage of the value of goods.

Classification of goods

5. The classification of goods in the Second Schedule shall be governed by the Rules

for the interpretation of the Schedules in the Customs Duties Order 2012.

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JADUAL PERTAMA/FIRST SCHEDULE

[Subperenggan 3(1)/Subparagraph 3(1)]

BAHAGIAN I/PART I

Rules of Origin under the Free Trade Agreement

Malaysia-Australia

Rule 1: Definitions

For the purposes of this Order:

(a) Aquaculture means the farming of aquatic organisms including

fish,molluscs, crustaceans, other aquatic invertebrates and aquatic plants,

from seedstock such as eggs, fry, fingerlings and larvae, by intervention in

the rearing or growth processes to enhance production such as regular

stocking, feeding, or protection from predators;

(b) CIF value means the value of the good imported and includes the cost of

insurance and freight up to the port or place of entry in the country of

importation. The valuation shall be calculated in accordance with the

Customs Valuation Agreement;

(c) FOB value means the value of the good free on board, independent of

the means of transportation, at the port or site of final shipment abroad.

The valuation shall be calculated in accordance with the Customs

Valuation Agreement;

(d) Fungible means materials that are identical or interchangeable as a

result of being of the same kind and commercial quality, possessing the

same technical and physical characteristics, and which once they are

incorporated into the finished product cannot be distinguished from one

another for origin purposes by virtue of any markings or mere visual

examination;

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(e) Generally accepted accounting principles means the recognised

consensus or substantial authoritative support in the territory of a Party,

with respect to: the recording of revenues, expenses, costs, assets and

liabilities; the disclosure of information; and the preparation of financial

statements. These standards may encompass broad guidelines of general

application as well as detailed standards, practices and procedures;

(f) Indirect material means a material used in the production, testing or

inspection of a good but not physically incorporated into the good, or a

material used in the maintenance of buildings or the operation of

equipment associated with the production of a good including:

(i) fuel and energy;

(ii) tools, dies and moulds;

(iii) spare parts and materials used in the maintenance of equipment

and buildings;

(iv) lubricants, greases, compounding materials and other materials

used in production;

(v) gloves, glasses, footwear, clothing, safety equipment and supplies;

(vi) equipment, devices and supplies used for testing or inspecting the

good;

(vii) catalysts and solvents; and

(viii) any other materials that are not incorporated into the good but

whose use in the production of the good can reasonably be

demonstrated to be a part of that production;

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(g) Material means any good used or consumed in the production of

another good, and physically incorporated into that good;

(h) Originating material means a material that qualifies as originating in

accordance with the relevant provisions of this Chapter;

(i) Planted means the planting, cultivating and harvesting of plantation

crops and its related products; and

(j) Production means methods of obtaining goods including growing,

planting, mining, harvesting, farming, raising, breeding, extracting,

gathering, collecting, capturing, fishing, aquaculture, trapping, hunting,

manufacturing, producing, processing or assembling a good.

Rule 2: Originating Goods

For the purposes of this Agreement, a good shall be deemed to be an originating

good of a Party if it:

(a) is a wholly obtained or produced good of one or both of the Parties;

(b) is produced entirely in the territory of one or both of the Parties

exclusively from originating materials;

(c) satisfies all applicable requirements of Appendix B (Product Specific

Rules), as a result of processes performed entirely in the territory of one

or both of the Parties by one or more producers; or

(d) otherwise qualifies as an originating good under this Schedule,

and meet all other applicable requirements of this Schedule.

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Rule 3: Wholly Obtained or Produced Goods

For the purposes of Rule 2 (Originating Goods), a good that is wholly obtained or

produced in the territory of one or both of the Parties means:

(a) mineral and other naturally occurring substances extracted or taken

there;

(b) plants formed or naturally grown or planted there, or products obtained

from such plants;

(c) live animals born and raised there;

(d) goods obtained from live animals there;

(e) goods obtained directly from hunting, trapping, fishing, gathering,

capturing or aquaculture conducted there;

(f) goods (fish, shellfish, plant and other marine life) taken from the high seas

by a vessel registered to a Party and flying its flag;

(g) goods obtained or produced on board factory ships registered to a Party

and flying its flag from the goods referred to in subparagraph (f);

(h) goods taken by a Party, or a person of a Party, from the seabed or beneath

the seabed beyond the Exclusive Economic Zone and adjacent Continental

Shelf of that Party and beyond areas over which non-Parties exercise

jurisdiction, under exploitation rights granted in accordance with

international law;

(i) goods which are:

(i) waste and scrap derived from production and consumption there

provided that such goods are fit only for the recovery of raw

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materials; or

(ii) used goods collected there provided that such goods are fit only for

the recovery of raw materials; and

(j) goods produced or obtained entirely there, exclusively from goods

referred to in subparagraphs (a) to (i) or from their derivatives.

Rule 4: Cumulation

1. A good which is to be treated as originating pursuant to Rule 2 (Originating

Goods) and is used in the production of a good or goods in the territory of the other

Party shall be considered to originate in the territory of that other Party.

2. Production that occurs in the territory of one or both of the Parties by one or

more producers shall count as qualifying content in the origin determination of a good

regardless of whether that production was sufficient to confer originating status on the

material used in the production of that good.

Rule 5: De Minimis

1. A good that does not satisfy a change in tariff classification requirement

pursuant to Appendix B (Product Specific Rules) shall nonetheless be treated as an

originating good if:

(a) for a good, other than that provided for in Chapters 50 to 63 of the HS, the

value of all non-originating materials used in the production of the good

that did not undergo the required change in tariff classification does not

exceed 10 per cent of the FOB value of the good;

(b) for a good provided for in Chapters 50 to 63 of the HS, the weight of all

non-originating materials used in its production that did not undergo the

required change in tariff classification does not exceed 10 per cent of the

total weight of the good, or the value of all non-originating materials used

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in the production of the good that did not undergo the required change in

tariff classification does not exceed 10 per cent of the FOB value of the

good;

and the good meet all other applicable criteria of this Schedule.

2. The value of such non-originating materials shall, however, be included in the

value of non-originating materials for any applicable regional value content

requirement for the good.

Rule 6: Accessories, Spare Parts, Tools and Instructional or other Information

Materials

1. For the purposes of determining the origin of a good, accessories, spare parts,

tools and instructional or other information materials presented with the good shall be

considered originating goods and shall be disregarded in determining whether all the

non-originating materials used in the production of the originating good have

undergone the applicable change in tariff classification or production process.

2. If the good is subject to a regional value content requirement, the value of the

accessories, spare parts, tools and instructional or other information materials

presented with the good is to be taken into account as originating or non-originating, as

the case may be, in calculating the regional value content of the good.

3. Paragraphs 1 and 2 shall only apply provided that:

(a) the accessories, spare parts, tools and instructional or other information

materials presented with the good are not invoiced separately from the

good; and

(b) the quantities and value of the accessories, spare parts, tools and

instructional or other information materials presented with the good are

customary for that good.

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4. Where accessories, spare parts, tools and instructional or other information

materials presented with the good are not customary for the good or are invoiced

separately from the good, they shall be treated as separate goods for the purpose of

origin determination.

Rule 7: Fungible Materials

1. The determination of whether fungible materials are originating goods shall be

made either by physical segregation of each of the materials, or through the use of an

inventory management method recognised in the generally accepted accounting

principles of the Party in which the production is performed or otherwise accepted by

that Party.

2. The inventory management method used under paragraph 1 for a particular

fungible material shall continue to be used for that material throughout the fiscal year.

Rule 8: Packaging Materials and Containers

1. Packing materials and containers for transportation and shipment of a good shall

not be taken into account for determining the origin of any good.

2. Packing materials and containers in which a good is packaged for retail sale,

when classified together with that good shall not be taken into account in determining

whether all of the non-originating materials used in the production of the good have

met the applicable change in tariff classification or production process requirements as

set out in Appendix B (Product Specific Rules).

3. If a good is subject to a regional value content requirement then the value of the

packaging materials and containers in which the good is packaged for retail sale shall be

taken into account as originating or non-originating materials, as the case may be, in

calculating the regional value content of the good.

4. Where the packaging material and container is not customary for the good, its

value shall not be included as originating in a regional value content calculation for the

good.

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Rule 9: Indirect Material

An indirect material shall be treated as an originating material without regard to

where it is produced and its value shall be the cost registered in the accounting records

of the producer of the good.

Rule 10: Minimal Operations

1. A good shall not be considered to be originating merely by reason of having

undergone one or more of the following operations or processes:

(a) operations to preserve goods in good condition for the purpose of

transport or storage;

(b) facilitating shipment or transportation;

(c) disassembly;

(d) affixing of marks, labels or other like distinguishing signs on products or

their packaging;

(e) placing in bottles, cases, boxes and other simple packaging operations;

(f) changes of packaging and breaking up and assembly of packages; or

(g) mere reclassification of goods without any physical change.

2. Paragraph 1 shall prevail over the Product Specific Rules set out in Appendix B

(Product Specific Rules).

Rule 11: Regional Value Content

1. Where Appendix B (Product Specific Rules) refers to a regional value content

requirement, the regional value content of that good shall be calculated using one of the

following methods:

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Build-down Method/ Indirect Method

V - VNM x 100 RVC =_____________________

V

or

Build-up Method

VOM x 100 RVC =_____________________

V

where:

(a) RVC is the regional value content, expressed as a percentage;

(b) V is the value of the good, as provided in paragraph 2;

(c) VNM is the value of non-originating material, as provided in paragraph 3,

including materials of undetermined origin as provided in Rule 12

(Calculation of the Value of a Good or Material); and

(d) VOM is the value of originating material that is acquired or self-produced,

and used or consumed by the producer in the production of the good as

provided in Rule 12 (Calculation of the Value of a Good or Material).

2. The value of a good referred to in paragraph 1 shall be:

(a) for goods to be exported, the FOB value of the good determined pursuant

to the Customs Valuation Agreement; or

(b) for goods acquired within the territory of the Party, where the good is

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produced, the earliest ascertainable price paid or payable for the good,

determined for domestic transactions pursuant to the Customs Valuation

Agreement, mutatis mutandis.

3. The value of non-originating materials or materials of undetermined origin

referred to in paragraph 1 shall be:

(a) for imported materials, the CIF value of the material, determined

pursuant to the Customs Valuation Agreement; or

(b) for materials acquired within the territory of the Party where the good is

produced, the earliest ascertainable price paid or payable for the non-

originating materials in the territory of that Party, determined for

domestic transactions pursuant to the Customs Valuation Agreement,

mutatis mutandis.

Rule 12: Calculation of the Value of a Good or Material

1. For the purpose of this Rule, the value of a material is:

(a) for a material imported by the producer of the good, the value of the

material;

(b) for a material acquired in the territory where the good is produced, the

earliest ascertainable price paid or payable for the material; or

(c) for a material that is self-produced, the sum of all expenses incurred in

the production of the material, including general expenses, and an

amount for profit equivalent to the profit added in the normal course of

trade.

2. The value of materials may be adjusted as follows:

(a) for originating materials, the following expenses may be added to the

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value of the material if not included under paragraph 1:

(i) the costs of freight, insurance, packing, and all other costs incurred

in transporting the material within or between the Parties

territories to the location of the producer;

(ii) duties, taxes, and customs brokerage fees on the material paid in

the territory of one or both of the Parties, other than duties and

taxes that are waived, refunded, refundable, or otherwise

recoverable, including credit against duty or tax paid or payable;

and

(iii) the costs of waste and spoilage, where it can be determined,

incurred from the use of the material in the production of the good,

less the value of renewable scrap or by-products; or

(b) for non-originating materials, where included under paragraph 1, the

following expenses may be deducted from the value of the material:

(i) the costs of freight, insurance, packing, and all other costs incurred

in transporting the material within or between the Parties

territories to the location of the producer;

(ii) duties, taxes, and customs brokerage fees on the material paid in

the territory of one or both of the Parties, other than duties and

taxes that are waived, refunded, refundable, or otherwise

recoverable, including credit against duty or tax paid or payable;

(iii) the costs of waste and spoilage, where it can be determined,

incurred from the use of the material in the production of the good,

less the value of renewable scrap or by-products;

(iv) the cost of processing incurred in the territory of one or both of the

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Parties in the production of the non-originating material; and

(v) the cost of originating materials used in the production of the non-

originating material in the territory of one or both of the Parties.

Rule 13: Recording of Costs

For the purposes of this Chapter, all costs shall be recorded and maintained in

accordance with the generally accepted accounting principles applicable in the

territory of the Party in which the good is produced.

Rule 14: Consignment

A good shall be treated as originating provided that the good undergoes no

subsequent production or any other operation in non-Parties, other than unloading,

reloading, storing, repacking, relabelling or any other operation necessary to preserve

it in good condition or to transport the good to the territory of the importing Party.

Rule 15: Declaration of Origin or Certificate of Origin

1. A claim that a good should be treated as originating and accepted as eligible for a

preferential tariff shall be supported by a Declaration of Origin completed by the

exporter or producer as outlined in the Part II on Operational Certification Procedures3.

2. Notwithstanding paragraph 1, Malaysia shall require its exporters or producers

to obtain a Certificate of Origin as outlined in the Part II on Operational Certification

Procedures4. Malaysia may elect to waive the Certificate of Origin requirement and

replace it with the Declaration of Origin requirement at any time.

3. A Declaration of Origin or Certificate of Origin shall remain valid for one year

after the date on which the Declaration of Origin was signed or the Certificate of Origin

was issued.

3 For the purposes of Rule 15, a Declaration of Origin may be completed by an authorised representative on behalf of the exporter or producer. 4 For the purposes of Rule 15, a Certificate of Origin may be obtained by an authorised representative on behalf of the exporter or producer.

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4. For any originating good that has completed customs clearance of a Party on or

after the date of entry into force of this Agreement, each Party shall accept a

Declaration of Origin or a Certificate of Origin that has been completed and signed prior

to that date.

Rule 16: Issuing Authority

1. The Certificate of Origin shall be issued by an Issuing Authority of Malaysia.

Malaysia shall inform Australia of the names and addresses of the Issuing Authority and

shall provide specimen signatures and specimens of the impression of official seals of

the Issuing Authority electronically to Australia.

2. Any change in names, addresses, or official seals shall be promptly informed in

the same manner.

3. Any Certificate of Origin issued by a person not included in the specimen

signatures may not be honoured by the Customs Administration of Australia.

Rule 17: Claim for Preferential Tariff Treatment

1. Subject to Rule 22 (Suspension or Denial of Preferential Tariff Treatment), the

importing Party shall grant preferential tariff treatment to a good imported into its

territory from the other Party, provided that:

(a) the good is an originating good;

(b) the consignment criteria outlined in Rule 14 (Consignment) have been

met; and

(c) the importer claiming preferential tariff treatment has met the

Declaration of Origin or Certificate of Origin requirements specified in

Rule 15 (Declaration of Origin or Certificate of Origin).

2. Notwithstanding paragraph 1, the importing Party may elect to waive the

requirement for a Declaration of Origin or Certificate of Origin or any of the

requirements in Rule 7 on Operational Certification Procedures.

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3. The importing Party shall grant preferential tariff treatment to a good that has

completed customs clearance after the date of entry into force of this Agreement and for

which no preferential tariff treatment was earlier applied, if:

(a) the claim for preferential tariff treatment is made within one year from

the date of payment of customs duties, or such longer period as specified

in the laws, regulations and policies in the importing Party; and

(b) the good has met all the requirements of this Chapter necessary to be

deemed as an originating good.

4. An originating good of a Party imported into the other Party after an exhibition

in the other Party or a non-Party shall continue to qualify as an originating good.

5. Where the origin of the good is not in doubt, the discovery of minor transcription

errors or discrepancies in documentation shall not ipso facto invalidate the Declaration

of Origin or Certificate of Origin, if it does in fact correspond to the goods submitted.

6. For multiple goods declared under the same Declaration of Origin or Certificate

of Origin, a problem encountered with one of the goods listed shall not affect or delay

the granting of preferential tariff treatment and customs clearance of the remaining

goods listed in the Declaration of Origin or Certificate of Origin.

7. The importing Party shall require that an importer promptly makes a corrected

import declaration and pays any owed duties when the importer has reason to believe

that the good does not meet the origin requirements.

Rule 18: Exceptions from Declaration of Origin or Certificate of Origin

A Declaration of Origin or Certificate of Origin shall not be required where the

total customs value of the originating goods does not exceed 200 United States dollars

FOB or the equivalent amount in that Partys currency, or such higher amount as the

Partys may establish, provided that the importation does not form part of one or more

importations that may reasonably be considered to have been undertaken or arranged

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for the purpose of avoiding the requirements of this Chapter.

Rule 19: Records

1. Each Party shall require that:

(a) an exporter shall maintain for five years from the date of the Declaration

of Origin or Certificate of Origin, all records relating to the origin of a good

for which preferential tariff treatment is claimed in the importing Party,

including the Declaration of Origin or Certificate of Origin relevant to the

good, or a copy thereof; and

(b) an importer claiming preferential tariff treatment shall maintain, for five

years after the date of importation of a good, all records relating to the

importation of the good, including the Declaration of Origin or Certificate

of Origin relevant to the good, or a copy thereof.

2. The application for Certificates of Origin and all documents related to such

application shall be retained by the Issuing Authority for five years from the date of

issuance.

3. The records to be maintained pursuant to this Article shall include electronic

records.

Rule 20: Origin Verification

1. The importing Party may verify the eligibility of a good for preferential tariff

treatment in accordance with its laws, regulations and policies.

2. Verification of eligibility for preferential tariff treatment may include either

Party taking the following courses of action:

(a) instituting measures to establish the validity of the Declaration of Origin

or Certificate of Origin;

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(b) issuing written requests for information, to the relevant importers of a

good for which preferential tariff treatment was claimed in the territory

of the importing Party;

(c) requesting the importer to arrange for the supply of records relating to

the production, manufacture or export of the good for which preferential

tariff treatment was claimed in the territory of the importing Party;

(d) requests to the relevant administration of the exporting Party to obtain

the information requested in subparagraph (c); or

(e) visiting the factory or premises of the producer, importer, exporter or any

other party in the territory of a Party associated with the production,

import or export of the good for which preferential tariff treatment was

claimed in the territory of the importing Party, or of the materials used or

consumed in the production of that good.

3. All requests to the relevant administration of the exporting Party in relation to

subparagraph (2)(d) to obtain the information will be subject to the resources

constraints of the relevant administration in the exporting Party.

4. The importing Party shall not visit the factory or premises of any party listed in

subparagraph (2)(e) within the territory of the exporting Party without the prior

consent of that Party.

5. To the extent allowed by its laws, regulations and policies, the exporting Party

shall fully cooperate in any action to verify eligibility and shall require that producers

and exporters cooperate in any action to verify eligibility.

6. Action to verify eligibility for preferential tariff treatment shall be completed and

a decision shall be made within 130 days of the commencement of such action. A

decision as to whether goods are eligible for preferential tariff treatment must be

provided to all relevant parties within 20 days of the decision being made.

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Rule 21: Confidentiality

Any information communicated between the Parties concerned shall be treated

as confidential and shall be used for the verification of Declarations of Origin or

Certificates of Origin purposes only.

Rule 22: Suspension or Denial of Preferential Tariff Treatment

1. Notwithstanding paragraph 1 of Rule 17 (Claim for Preferential Tariff

Treatment), the importing Party may suspend the application of preferential tariff

treatment to a good that is the subject of an origin verification action under Rule 20

(Origin Verification) for the duration of that action, or any part thereof. The importing

Party shall permit the release of the good, subject to lodgement of a security equivalent

to the amount of the MFN duty payable or payment of the MFN duty on that good,

provided that the good is not subject to import prohibition or restriction and there is no

suspicion of fraud.

2. The importing Party may deny a claim for preferential tariff treatment or recover

unpaid duties where:

(a) the good does not meet the requirements of this Chapter;

(b) the producer, exporter or importer of the good fails to comply with any of

the relevant requirements for obtaining preferential tariff treatment; or

(c) action taken under Rule 20 (Origin Verification) failed to verify the

eligibility of the good for preferential tariff treatment.

The Customs Administration of the importing Party shall not reject a Declaration of

Origin or Certificate of Origin only for the reason that the invoice is issued in a non-

Party or by a third-party.

Rule 23: Appeal

The importing Party shall grant the right of appeal in matters relating to

eligibility for preferential tariff treatment to producers, exporters or importers of a

good traded or to be traded between the Parties, in accordance with

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its laws and regulations.

Rule 24: HS Amendments

1. For the purposes of this Chapter, including Appendix B (Product Specific Rules),

the references to tariff classification are to the HS applied in a Party at the time

preference is claimed.

2. The Parties, through the FTA Joint Commission or a relevant subsidiary body,

shall endorse and promptly publish a technical revision to Appendix B (Product Specific

Rules) to reflect each periodic amendment to the HS. The Parties shall determine the

date on which such a revision will come into effect.

3. Paragraph 2 is without prejudice to the rights of the Parties to amend the

Agreement in accordance with Rule 6 (Amendments) of Chapter 21 (Final Provisions).

Rule 25: Consultation and Review

1. The Parties shall consult regularly to ensure that the Rules in this Chapter are

administered effectively, uniformly and consistently in order to achieve the spirit and

objectives of this Chapter.

2. The Government authorities of the Parties shall consult with each other on any

issues that arise concerning origin determination, classification of products or other

matters related to this Chapter with a view to resolving such issues and, where relevant,

inform the importer of the outcome.

3. The Parties, through the FTA Joint Commission or a relevant subsidiary body,

may adopt:

(a) a List of Data Requirements that shall be applied in lieu of the listed data

requirements in the Appendix A; or

(b) other administrative practices consistent with this Agreement to ensure

that the rules of origin are administered in an effective

P.U. (A) 487

24

and trade facilitating manner.

Any such List of Data Requirements or administrative practices shall be promptly

published and come into effect on the date determined by the Parties through the FTA

Joint Commission or a relevant subsidiary body.

4. The Parties shall commence a review of this Chapter within three years and

submit a final report to the FTA Joint Commission, including any recommendations,

within four years of entry into force of this Agreement.

Rule 26: Action against Fraudulent Acts

When it is suspected that fraudulent acts in connection with the Declaration of

Origin or Certificate of Origin have been committed, the Government authorities

concerned shall cooperate in the exchange of information in accordance with the

Parties respective laws and regulations.

Rule 27: Goods in Transport or Storage

1. In accordance with Rule 17 (Claim for Preferential Tariff Treatment), the

Customs Administration of the importing Party shall grant preferential tariff treatment

for an originating good of the exporting Party which, on the date of entry into force of

this Agreement:

(a) is in the process of being transported from the exporting Party to the

importing Party; or

(b) has not been released from Customs control, including an originating

good stored in a warehouse regulated by the Customs Administration of

the importing Party.

2. In order to make a claim for preferential tariff treatment under paragraph 1, the

importer shall comply with the requirements of Rule 17 (Claim for Preferential Tariff

Treatment).

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25

Bahagian II/Part II

Procedures and Verification for the

Rules of Origin under the Free Trade Agreement

Malaysia-Australia

For the purpose of implementing the Rules of Origin for the Malaysia-Australia

Free Trade Agreement, the following operational procedures on the issuance of

documentation that goods are originating goods in accordance with the Malaysia-

Australia Free Trade Agreement Rules of Origin shall be followed:

SECTION A

Applicable to Declarations of Origin

Rule 1

The Declaration of Origin may take the form of a declaration on the invoice or

company letterhead. At any time, the Parties may mutually decide to adopt any other

format.

SECTION B

Applicable to Certificates of Origin

Rule 2

For the purpose of determining originating status, the Issuing Authority shall

have the right to call for supporting documentary evidence and/or other relevant

information to carry out any check considered appropriate.

Rule 3

1. The exporter or producer of the good shall apply in writing or by electronic

means to the Issuing Authority requesting a pre-exportation examination of the origin

of the good to be exported.

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26

2. The result of the examination, subject to review periodically or whenever

appropriate, shall be accepted as the supporting evidence in issuing a Certificate of

Origin for the good to be exported thereafter.

3. Pre-exportation examination need not apply to a good for which, by its nature,

origin can be easily determined.

4. The exporter or producer of the good shall apply for the Certificate of Origin by

providing appropriate supporting documents and other relevant information, proving

that the good to be exported qualifies as originating.

Rule 4

The Issuing Authority shall, to the best of its competence and ability, carry out

proper examination upon each application for the Certificate of Origin to ensure that:

(a) the application and the Certificate of Origin are duly completed and

signed by the authorised signatory;

(b) the good is an originating good in accordance with this Chapter;

(c) the other statements in the Certificate of Origin correspond to supporting

documentary evidence submitted; and

(d) information to meet the data requirements listed in the Appendix A on

Data Requirements is provided for the goods being exported.

Rule 5

1. The Certificate of Origin shall be issued by the relevant Issuing Authorities of the

exporting Party prior to or at the time of exportation or soon thereafter whenever the

products to be exported can be considered originating in that Party within the meaning

of the Malaysia-Australia Free Trade Agreement Rules of Origin.

2. Where a Certificate of Origin has not been issued at the time of exportation or

soon thereafter due to involuntary errors or omissions or other valid causes, the

P.U. (A) 487

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Certificate of Origin may be issued retroactively but no longer than one year from the

date of shipment, bearing the words ISSUED RETROACTIVELY.

Rule 6

In the event of theft, loss or destruction of a Certificate of Origin, the exporter or

producer may apply in writing to the Issuing Authority for a certified true copy of the

original to be made on the basis of the export documents in their possession bearing the

endorsement of the words CERTIFIED TRUE COPY. This copy shall bear the date of the

original Certificate of Origin.

SECTION C

Declarations of Origin and Certificates of Origin

Rule 7

1. The Declaration of Origin or Certificate of Origin must contain the data

requirements listed in the Appendix A or in a List of Data Requirements adopted by the

Parties in accordance with paragraph 3 of Rule 25 (Consultation and Review) of Chapter

3 (Rules of Origin) and:

(a) specify that the goods described therein are originating goods of the

exporting Party and meet the requirements of this Chapter;

(b) be made in respect of one or more goods and may include a variety of

goods;

(c) be completed in English; and

(d) be in a printed format or such other medium including electronic format.

2. The Declaration of Origin or Certificate of Origin shall comprise one original.

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Rule 8

Neither erasures nor superimposition shall be allowed on the Declaration of

Origin or Certificate of Origin. Any alteration shall be made by striking out the

erroneous materials and making any addition required. In the case of a Declaration of

Origin, the alteration shall be approved by the person making the declaration. For a

Certificate of Origin, the alteration shall be certified by the Issuing Authority. Unused

spaces shall be crossed out to prevent any subsequent addition.

Rule 9

The original Declaration of Origin or Certificate of Origin shall be submitted to

the Customs Administration of the importing Party when requested by that

Administration.

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Appendix A

Data Requirements

The data to be included in the Declaration of Origin or Certificate of Origin are:

(a) name and details of the exporter/producer;

(b) declaration by the exporter/producer or their authorised representative

that the goods are originating;

(c) description of the goods;

(d) HS Code (6 digits); and

(e) origin conferring criteria.

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Appendix B

Product Specific Rules

Headnotes to the Appendix

1. For the purpose of interpreting the Product Specific Rules set forth in this

Appendix:

(a) section means a section of the Harmonized System;

(b) chapter means a chapter of the Harmonized System;

(c) heading means the first four digits in the tariff classification number

under the Harmonized System; and

(d) subheading means the first six digits in the tariff classification number

under the Harmonized System;

2. This Appendix is set out as follows:

(a) Column 1 Heading;

(b) Column 2 Subheading; and

(c) Column 3 Applicable Product-Specific Rule of Origin.

3. The specific rule, or specific set of rules, that applies to a particular heading or

subheading is set out immediately adjacent to the heading or subheading.

4. Where a tariff heading or subheading is subject to alternative Product Specific

Rules, the rule will be considered to be met if a good satisfies one of the

alternative rules.

P.U. (A) 487

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5. Where the Product Specific Rule requires only a regional value content, the final

process of production must be performed within a Party.

6. A requirement of a change in tariff classification applies only to non-originating

materials.

7. Where the change in tariff classification rule expressly excludes a change from

other tariff classifications, the exclusion applies only to non-originating

materials.

8. For the purposes of column 3 of this Appendix:

RVC (40) means that the good must have a regional value content of not less

than 40 per cent as calculated under Rule 11 (Regional Value Content) of First

Schedule (Rules of Origin);

CC means that all non-originating materials used in the production of the good

have undergone a change in tariff classification at the 2-digit level;

CTH means that all non-originating materials used in the production of the good

have undergone a change in tariff classification at the 4-digit level; and

CTSH means that all non-originating materials used in the production of the

good have undergone a change in tariff classification at the 6-digit level.

9. Chapter rules within this Appendix apply to all headings or subheadings within

the indicated chapter unless a specific exclusion is identified.

10. Where a tariff heading or subheading is subject to chapter rules, the rule will be

considered to be met if a good satisfies one of the chapter rules or the alternative

rules.

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Product Specific Rules

SECTION I LIVE ANIMALS; ANIMAL PRODUCTS

(1) Heading

(2) Sub Heading

(3) Applicable Product-Specific Rule of Origin

Chapter 1 Live animals

01.01 RVC(40) or CTH

01.02 01.06 CC

Chapter 2 Meat and edible meat offal

02.01 02.10 CC

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

03.01 03.03 CC

03.04 03.05 RVC(40) or CTH

0306.11 - 0306.17 CC or no change in tariff classification is required

provided the good is smoked in the territory of a Party

0306.19 RVC(40) or CTSH or no change in tariff classification is required provided the good is smoked in the territory of a Party

0306.21 0306.27 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party


0307.11 CC

0307.19 CC or no change in tariff classification is required provided the good is smoked in the territory of a Party

0307.21 CC


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(1)

Heading

(2) Sub Heading


0307.31 CC


0307.41 CC


0307.51 CC


0307.71 CC


0307.81 CC


0307.91 RVC(40) or CTSH


0308.11 CC


0308.21 CC



P.U. (A) 487

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(1)

Heading

(2) Sub Heading


Chapter 4 Dairy produce; birds' eggs; natural honey;

edible products of animal origin, not elsewhere specified or included

0401.10 - 0406.90 RVC(40) or CTSH

04.07 CC

04.08 04.10 RVC(40) or CC

Chapter 5 Products of animal origin, not elsewhere specified or included

05.01 05.11 CC

SECTION II

VEGETABLE PRODUCTS

Chapter 6 Live trees and other plants; bulbs, roots and the like;

cut flowers and ornamental foliage

0601.10 - 0602.90 RVC(40) or CTSH

06.03 06.04 RVC(40) or CTH

Chapter 7 Edible vegetables and certain roots and tubers

07.01 07.09 CC

0710.10- 0710.80 CC or no change in tariff classification is required

provided that the good is cooked in the territory of the Parties

0710.90 RVC(40) or CC or no change in tariff classification is required provided that the good is cooked in the territory of the Parties

07.11 07.13 RVC(40) or CTH

07.14 CC

Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons

0801.11 0801.19 RVC(40) or CC

0801.21 CC

0801.22 RVC(40) or CC

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


0801.31 CC

0801.32 RVC(40) or CC

0802.11 CC

0802.12 RVC(40) or CC

0802.21 CC

0802.22 RVC(40) or CC

0802.31 CC

0802.32 0802.90 RVC(40) or CC

08.03 RVC(40) or CC

08.04 08.10 CC

08.11 RVC(40) or CTH or no change in tariff classification is required provided that the good is cooked in the territory of the Parties

08.12 - 08.14 RVC(40) or CTH

Chapter 9 Coffee, tea, mat and spices

0901.11 RVC(40) or CC

0901.12 0901.90 RVC(40) or CTSH

0902.10 0902.20 RVC(40) or CC

0902.30 0902.40 RVC(40) or CTSH

0903.00 0904.11 RVC(40) or CC

0904.12 RVC(40) or CTSH

0904.21 RVC(40) or CC

0904.22 RVC(40) or CTSH

0905.10 RVC(40) or CC

0905.20 RVC(40) or CTSH

0906.11 0906.19 RVC(40) or CC

0906.20 RVC(40) or CTSH

0907.10 RVC(40) or CC

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


0907.20 RVC(40) or CTSH

0908.11 RVC(40) or CC

0908.12 RVC(40) or CTSH

0908.21 RVC(40) or CC

0908.22 RVC(40) or CTSH

0908.31 RVC(40) or CC

0908.32 RVC(40) or CTSH

0909.21 RVC(40) or CC

0909.22 RVC(40) or CTSH

0909.31 RVC(40) or CC

0909.32 RVC(40) or CTSH

0909.61 RVC(40) or CC

0909.62 RVC(40) or CTSH

0910.11 RVC(40) or CC

0910.12 RVC(40) or CTSH

0910.20 - 0910.30 RVC(40) or CC

0910.91 RVC(40) or CTH

0910.99 RVC(40) or CTSH

Chapter 10 Cereals

10.01 - 10.08 CC

Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten

1101.00-1103.19 RVC(40) or CC

1103.20 RVC(40) or CTSH

1105.10 RVC(40) or CC

1105.20 RVC(40) or CTSH

11.06 RVC(40) or CC

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


1107.10 RVC(40) or CC

1107.20 RVC(40) or CTSH

11.08- 11.09 RVC(40) or CC

Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;

industrial or medicinal plants; straw and fodder

1201.10-1202.41 CC

1202.42 RVC(40) or CC

12.03 CC

12.04 RVC(40) or CC

12.05-12.07 CC


12.09 RVC(40) or CC

1210.10 CC

1210.20 CTSH

12.11-12.13 CC

12.14 RVC(40) or CC

Chapter 13 Lac; gums, resins and other vegetable saps and extracts

13.01 CC

1302.11 - 1302.20 RVC(40) or CC

1302.31 CC

1302.32 1302.39 RVC(40) or CC

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included

14.01 CC

14.04 RVC(40) or CC

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(1)

Heading

(2) Sub Heading


SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15 Animal or vegetable fats and oils and their cleavage products;

prepared edible fats; animal or vegetable waxes

15.01 - 15.06

RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining

1507.10 RVC(40) or CC

1507.90 RVC(40) or CTH

1508.10 RVC(40) or CC

1508.90 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining

15.09-15.10 RVC(40) or CC or no change in tariff classification is required provided that the good is produced by refining

15.11 RVC(40) or CC

1512.11 RVC(40) or CC


1512.21 RVC(40) or CC


15.13 RVC(40) or CC


1515.11 RVC(40) or CC


1515.21 RVC(40) or CC

1515.29-1522.00 RVC(40) or CC or no change in tariff classification is

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


required provided that the good is produced by refining

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

16.01-16.05 RVC(40) or CC

Chapter 17 Sugars and sugar confectionery

17.01 RVC(40) or CC

17.02-17.04 RVC(40) or CTH

Chapter 18 Cocoa and cocoa preparations

18.01-18.02 RVC(40) or CC

18.03-18.05 RVC(40) or CTH

1803.10-1806.20 RVC(40) or CTH

1806.31 RVC(40) or CTSH

1806.32 RVC(40) or CTH

1806.90 RVC(40) or CTSH

Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products

19.01-19.04 RVC(40) or CC


Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants

20.01-20.06 RVC(40) or CC


20.08-20.09 RVC(40) or CC

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(1)

Heading

(2) Sub Heading


Chapter 21 Miscellaneous edible preparations

21.01-21.02 RVC(40) or CC

2103.10 RVC(40) or CTH

2103.20 RVC(40) or CTSH

2103.30 RVC(40) or CTH

2103.90 RVC(40) or CTSH

2104.10 -2104.20 RVC(40) or CTSH


2106.10 -2106.90 RVC(40) or CTSH

Chapter 22 Beverages, spirits and vinegar

22.01-22.03 RVC(40) or CC

2204.10 RVC(40) or CTSH

2204.21 RVC(40) or CTSH except from subheading 2204.29

2204.29 RVC(40) or CTSH except from subheading 2204.21

2204.30 CTSH

22.05 - 22.07 RVC(40) or CTH

2208.20-2208.70 RVC(40) or CTH

2208.90 RVC(40) or CTSH


Chapter 23 Residues and waste from the food industries; prepared animal fodder

23.01 RVC(40) or CC


23.03 RVC(40) or CC

23.04 - 23.09 RVC(40) or CTH

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


Chapter 24 Tobacco and manufactured tobacco substitutes

24.01 RVC(40) or CC

24.02 - 24.03 RVC(40) or CTH

SECTION V

MINERAL PRODUCTS

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement

25.01 - 25.22 RVC(40) or CTH

2523.10

RVC(40) or CTH

2523.21 RVC(40) or CTSH except from subheadings 2523.29 through 2523.90

2523.29 RVC(40) or CTSH except from subheadings 2523.21,2523.30 through 2523.90

2523.30-2523.90 RVC(40) or CTH

25.24-25.30 RVC(40) or CTH

Chapter 26 Ores, slag and ash

26.01-26.18 RVC(40) or CTH

26.19-26.21 CTH

Chapter 27 Mineral fuels, mineral oils and products of their distillation;

bituminous substances; mineral waxes

27.01 - 27.06 RVC(40) or CTH

2707.10 RVC(40) or CTH or a change to subheading 2707.10 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction.


2707.30 RVC(40) or CTH or a change to subheading 2707.30 from any other subheading provided that the good

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


resulting from such a change is the product of a chemical reaction.





27.08 - 27.09 RVC(40) or CTH

27.10 RVC(40) or CTH or a change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation.

27.11 27.15 RVC(40) or CTH

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Section VI Note: Chemical Reaction Origin Rule Any good of Chapters 28 to 38 that is the product of a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in the territory of the Parties. Notwitstanding any of the line-by-line rules, the chemical reaction rule may be applied to any good classified in the above chapters. Note: For purposes of this section, a "chemical reaction" is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by

P.U. (A) 487

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(1)

Heading

(2) Sub Heading


forming new intramolecular bonds, or by altering the spatial arrangement of the molecule. The following are not considered to be chemical reactions for the purposes of determining whether a product is an originating good: dissolving in water or other solvents; (b)the elimination of solvents including solvent water; or (c)the addition or elimination of water of crystallization. Notwithstanding any of the line-by-line rules, the "chemical reaction" rule may be applied to any good classified in the above chapters, where applicable.

Purification Origin Rule For the purposes of Chapters 28 to 35 and Chapter 38, purification is considered to be origin conferring provided that one of the following criteria is satisfied: purification of a good resulting in the elimination of 80 percent based of the content of existing impurities; or the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: (i)pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances; (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-elements; (iv) specialized optical uses; (v) non toxic uses for health and safety; (vi) biotechnical use; (vii) carriers used in a separation process; or (viii) nuclear grade uses.

Mixtures and Blends Origin Rule For the purposes of Chapters 30 and 31, heading 3302, subheading 3502.20, headings 3506, 3507 and 3707, the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is considered to be origin conferring.

Change in Particle Size Origin Rule For the purposes of Chapters 30 and 31:

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(1)

Heading

(2) Sub Heading


the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing) resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring; or (b)the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin conferring.

Standards Materials Origin Rule For the purposes of Chapters 28 to32, 35 and 38, the production of standards materials is considered to be origin conferring. For the purposes of this rule "standards materials"(including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer.

Isomer Separation Origin Rule For the purposes of Chapters 28 t0 32 and 35, the isolation or separation of isomers from mixtures of isomers is to be considered origin conferring.

Separation prohibition A non-originating material/component will not be deemed to have satisfied all applicable requirements of these rules by reason of a change from one classification to another merely as the result of the separation of one or more individual materials or components from a man-made mixture unless the isolated material/component, itself, also underwent a chemical reaction.

2801.10 - 2801.30 RVC(40) or CTSH

28.02 28.03 RVC(40) or CTH

2804.10 - 2804.90 RVC(40) or CTSH


2806.10 - 2806.20 RVC(40) or CTSH

28.07 28.08 RVC(40) or CTH

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(1)

Heading

(2) Sub Heading


2809.10 - 2809.20 RVC(40) or CTSH


2811.11 - 2813.90 RVC(40) or CTH


2815.11 RVC(40) or CTSH, except from subheading 2815.12


2815.20- 2815.30 RVC(40) or CTSH

2816.10 - 2816.40 RVC(40) or CTSH


2818.10 - 2821.20 RVC(40) or CTSH

28.22 28.23 RVC(40) or CTH

28.24 28.44 RVC(40) or CTSH


2846.10 - 2846.90 RVC(40) or CTSH

28.47 28.48 RVC(40) or CTH

2849.10 - 2849.90 RVC(40) or CTSH


2852.10-2852.90 RVC(40) or CTSH


Chapter 29 Organic chemicals

2901.10 - 2907.29 RVC(40) or CTSH


2909.11-2910.90 RVC(40) or CTSH


2912.11-2912.60 RVC(40) or CTSH


2914.11-2918.99 RVC(40) or CTSH

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(1)

Heading

(2) Sub Heading



2920.11-2926.90 RVC(40) or CTSH

29.2729.28 RVC(40) or CTH

2929.10-2934.99 RVC(40) or CTSH


2936.21-2936.90 RVC(40) or CTSH

29.37 29.42 RVC(40) or CTH

Chapter 30 Pharmaceutical products

3001.20 - 3005.90 RVC(40) or CTSH

3006.10 - 3006.91 RVC(40) or CTSH

3006.92 CTSH

Chapter 31 Fertilisers

31.01 RVC(40) or CTSH

3102.10 - 3104.90 RVC(40) or CTSH

3105.10 RVC(40) or CC

3105.20 - 3105.90 RVC(40) or CTSH

Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments

and other colouring matter; paints and varnishes; putty and other mastics; inks

3201.10 - 3202.90 RVC(40) or CTSH


3204.11 - 3204.17 RVC(40) or CTSH

3204.19 RVC(40) or CTSH, except from subheadings 3204.11 through 3204.17

3204.20 - 3204.90 RVC(40) or CTSH


P.U. (A) 487

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(1)

Heading

(2) Sub Heading




3206.20-3209.90 RVC(40) or CTSH

32.10 32.11 RVC(40) or CTH

3212.10-3212.90 RVC(40) or CTSH


3214.10-3214.90 RVC(40) or CTSH


Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3301.12 3301.90 RVC(40) or CTSH


33.03 RVC(40) or CTH, except from subheading 3302.90

3304.10 3307.90 RVC(40) or CTSH

Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations,

artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster


3402.11-3402.20 RVC(40) or CTSH

3402.90 RVC(40) or CTH

3403.11-3405.90 RVC(40) or CTSH

34.06-34.07 RVC(40) or CTH

Chapter 35 Albuminoidal substances; modifiedstarches; glues; enzymes

3501.10 - 3502.90 RVC(40) or CTSH

35.03 35.04 RVC(40) or CTH

3505.10 - 3505.20 RVC(40) or CTSH

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(1)

Heading

(2) Sub Heading


3506.10 RVC(40) or CTSH, except from subheading 3501.90 or heading 3503

3506.91-3506.99 RVC(40) or CTSH


Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys;

certain combustible preparations

36.01 36.06 RVC(40) or CTH

Chapter 37 Photographic or cinematographic goods

37.01 37.06 RVC(40) or CTH

3707.10 - 3707.90 RVC(40) or CTSH

Chapter 38 Miscellaneous chemical products

3801.10 - 3801.90 RVC(40) or CTSH

38.02 38.05 RVC(40) or CTH

3806.10 - 3806.90 RVC(40) or CTSH


3808.50 - 3808.99 RVC(40) or CTSH provided that at least 50 per cent

by weight of the active ingredient or ingredients is originating

3809.10-3809.93 RVC(40) or CTSH

38.10 38.22 RVC(40) or CTH

3823.11 - 3824.90 RVC(40) or CTSH

38.2538.26 CTH

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Chapter 39 Plastics and articles thereof

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39.01 39.14 RVC(40) or CTH

39.15 CTH

3916.10-3918.90 RVC(40) or CTSH


3920.10-3921.90 RVC(40) or CTSH

39.22 39.25 RVC(40) or CTH

39.26 CTH

Chapter 40 Rubber and articles thereof

4001.10 CC

4001.21-4001.30 RVC(40) or CTSH

4002.11-4002.70 CTH

4002.80-4002.99 RVC(40) or CTH or CTSH provided that the regional

rubber content is no less than 40 per cent by weight of the total rubber content


40.04 CTH

40.05 40.14 RVC(40) or CTH

40.15 CTH

40.1640.17 RVC(40) or CTH

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Chapter 41 Raw hides and skins (other than furskins) and leather

41.0141.03 CTH

41.0441.06 RVC(40) or CTH or CTSH provided that the regional

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rubber content is no less than 40 per cent by weight of the total rubber content

41.0741.14 CTH

4115.10-4115.20 CTSH

Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags

and similar containers; articles of animal gut (other than silk-worm gut)


42.02 RVC(40) or CC

42.03 42.06 CTH

Chapter 43 Furskins and artificial fur; manufactures thereof

43.01 43.02 RVC(40) or CTH

4303.10 CTH

4303.90 RVC(40) or CTH

43.04 CTH

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR

OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44 Wood and articles of wood; wood charcoal

44.01 44.21 RVC(40) or CTH

Chapter 45 Cork and articles of cork

45.01 45.04 RVC(40) or CTH

Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and

wickerwork

46.01 46.02 RVC(40) or CTH

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SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;

PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

4701.00-4703.19 RVC(40) or CTH

4703.21 - 4703.29 RVC(40) or CTSH

4704.11 - 4704.19 RVC(40) or CTH

4704.21 - 4704.29 RVC(40) or CTSH

47.05 47.07 RVC(40) or CTH

Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

48.01 48.07 RVC(40) or CTH

4808.10 RVC(40) or CTH

4808.40 RVC(40) or CTH, except from heading 4804

4808.90 RVC(40) or CTH

48.09-4814 RVC(40) or CTH

4816 RVC(40) or CTH, except from heading 4809

4817-48.22 RVC(40) or CTH

4823.20 RVC(40) or CTH, except from subheading 4805.40

4823.40-4823.70 RVC(40) or CTH

Chapter 49 Printed books, newspapers, pictures and other products of the printing industry;

manuscripts, typescripts and plans

49.01 49.11 RVC(40) or CTH

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Chapter 50 Silk

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50.01 50.02

CC

50.03 50.06

CTH

50.07 CTH or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric

51.01 51.03 CC

51.04 CTH

51.05 CC

51.06 51.10 CTH

51.11 51.13 CTH or a change from fabric that is constructed but

not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

Chapter 52 Cotton

52.01 CC

52.02 CTH

52.03 CC

52.04 52.07 CTH



Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

5301.10 5301.29 CC

5301.30 CTSH

5302.10 CC

5302.90 CTSH

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5303.10 CC

5303.90 CTSH

53.05 53.08 CTH

53.09 53.11 CTH or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

Chapter 54 Man-made filaments; strip and the like of man-made textile materials

54.01 54.06 CC

54.0754.08 CTH or a change from fabric that is constructed but


Chapter 55 Man-made staple fibres

55.01 55.04 CC

55.05 CTH

55.06 55.07 CC

55.08 55.11 CTH



Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes

and cables and articles thereof

56.01 56.02 CC

56.03 CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

56.04 56.09 CC

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Chapter 57 Carpets and other textile floor coverings

57.01 57.03 CTH

57.04 CTH, except from heading 5602

57.05 CTH

Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

58.01 58.02

CC or a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

58.03 58.08 CC

58.09


58.10-58.11 CC

Chapter 59 Impregnated, coated, covered or laminated textile fabrics;

textile articles of a kind suitable for industrial use

59.01 59.11

CC

Chapter 60 Knitted or crocheted fabrics

60.01 60.06


Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted

61.01 61.17 CC

Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted

62.01 62.17 CC

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Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags

63.01 63.04 CC provided that where the starting material is fabric, the fabric was greige fabric that is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

63.05 63.06 CC

6307.10 CC, except from headings 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407, 5408, 5512 through 5516, 5603, 5801, 5802, 5806, 5903 or 6001 through 6006

6307.20 - 6307.90 CC provided that where the starting material is fabric, the fabric was greige fabric that is dyed or printed and finished in the territory of one or more of the Parties to render it directly usable

63.08 63.10 CTH

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND

ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64 Footwear, gaiters and the like; parts of such articles

64.01 64.05

CTH

64.06

CC

Chapter 65 Headgear and parts thereof

65.01 65.07

CTH

Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts

thereof

66.01 66.02

RVC(40) or CTH

66.03 RVC(40) or CC

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Chapter 67 Prepared feathers and down and articles made of feathers or of down;

artificial flowers; articles of human hair

67.01

RVC(40) or CTH

67.02 67.03

RVC(40) or CC

67.04

RVC(40) or CTH

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials

68.01 68.11 RVC(40) or CTH

6812.80-6812.91 RVC(40) or CTSH



6812.99 RVC(40) or CTSH

68.13 68.14 RVC(40) or CTH

6815.10 RVC(40) or CTSH

6815.20-6815.99 RVC(40) or CTH

Chapter 69 Ceramic products

69.01 69.07

RVC(40) or CTH

69.08

RVC(40) or CC

69.09 69.14

RVC(40) or CTH

Chapter 70 Glass and glassware

70.01 70.08 RVC(40) or CTH

7009.10 7009.92 RVC(40) or CTH

70.10 70.20 RVC(40) or CTH

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SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION

JEWELLERY; COIN

Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71.01 CC, except from heading 0307

7102.10 - 7102.21 RVC(40) or CC

7102.29 RVC(40) or CTSH

7102.31 RVC(40) or CC

7102.39 RVC(40) or CTSH

7103.10 RVC(40) or CC

7103.91 - 7103.99 RVC(40) or CTSH

7104.10 - 7104.20 RVC(40) or CTH

7104.90 RVC(40) or CTSH


71.06 71.07 RVC(40) or CC

7108.11-7108.12 RVC(40) or CC

7108.13 RVC(40) or CTSH

7108.20 RVC(40) or CC

71.09 71.11 RVC(40) or CC

71.12 CTH

71.13 71.18 RVC(40) or CTH

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Chapter 72

Iron and steel

72.01 72.03 RVC(40) or CTH

72.04 CTH

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72.05 72.06 RVC(40) or CTH



72.09 RVC(40) or CTH, except from headings 7208 or 7211

72.10 RVC(40) or CTH, except from headings 7208, 7209 or 7211


72.12 RVC(40) or CTH, except from headings 7208 through 7211







7219.11-7219.24 RVC(40) or CTH

7219.31-7219.90 RVC(40) or CTSH


72.21 72.25 RVC(40) or CTH





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Chapter 73 Articles of iron or steel

73.01 73.06 RVC(40) or CTH

73.07 RVC(40) or CC

73.08-73.20 RVC(40) or CTH

7321.11 - 7321.89 RVC(40) or CTSH

7321.90 RVC(40) or CTH

73.22 73.26 RVC(40) or CTH

Chapter 74 Copper and articles thereof

74.01 74.03 RVC(40) or CTH

74.04 CTH

74.05 74.07 RVC(40) or CTH


74.0974.18 RVC(40) or CTH

7419.10 RVC(40) or CTH

7419.91-7419.99 RVC(40) or CTSH

Chapter 75 Nickel and articles thereof

75.01 75.02 RVC(40) or CTH

75.03 CTH

75.04 75.06 RVC(40) or CTH

7507.11 - 7508.90 RVC(40) or CTSH

Chapter 76 Aluminium and articles thereof


76.02 CTH

76.03 76.04 RVC(40) or CTH

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76.06 76.13 RVC(40) or CTH

7614.10 RVC(40) or CTH



7616.10 RVC(40) or CTH

7616.91-7616.99 RVC(40) or CTSH

Chapter 78 Lead and articles thereof


78.02 CTH

78.04 78.06 RVC(40) or CTH

Chapter 79 Zinc and articles thereof


79.02 CTH

79.0379.07 RVC(40) or CTH

Chapter 80 Tin and articles thereof


80.02 CTH

80.03 80.07 RVC(40) or CTH

Chapter 81 Other base metals; cermets; articles thereof

8101.10 - 8101.96 RVC(40) or CTSH

8101.97 CTSH

8101.99 RVC(40) or CTSH

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8102.10-8102.96 RVC(40) or CTSH

8102.97 CTSH

8102.99 RVC(40) or CTSH

8103.20 RVC(40) or CTSH

8103.30 CTSH

8103.90 RVC(40) or CTSH

8104.11-8104.19 RVC(40) or CTSH

8104.20 CTSH

8104.30-8104.90 RVC(40) or CTSH

8105.20 RVC(40) or CTSH

8105.30 CTSH

8105.90 RVC(40) or CTSH


8107.20 RVC(40) or CTSH

8107.30 CTSH

8107.90 RVC(40) or CTSH

8108.20 RVC(40) or CTSH

8108.30 CTSH

8108.90 RVC(40) or CTSH

8109.20 RVC(40) or C

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