Malaysia legislation
Section 69
Section 69
The principal Act is amended by inserting after Part X the following Part:
“PART Xa
ORIGIN OF GOODS, AND PREFERENTIAL AND
NON-PREFERENTIAL TARIFF TREATMENT
Authorized body 99b. (1) The Minister may authorize any Government agency to perform the functions under sections 99e and 99h.
(2)
The authorization under subsection (1) shall be in writing and shall be subject to such terms and conditions as the Minister deems fit.
(3)
The Minister may revoke any authorization given under subsection (1) as the Minister deems fit.
(4)
Where a government agency ceases to be an authorized body under this section, that government agency shall surrender to the Minister all articles and documents received in relation to the authorization.
Issuing Authority 99c. (1) The Minister may, in consultation with the Minister charged with the responsibility for international trade and industry, appoint any body or Government agency as an issuing authority to issue a preferential or non-preferential certificate of origin if the Minister is satisfied that the body or Government agency meets the prescribed criteria subject to such terms and conditions as the Minister deems fit.
(2)
The Minister may revoke the appointment made under subsection (1) as the Minister deems fit.
Customs (Amendment)
(3)
Where a body or Government agency ceases to be an issuing authority under this section, that body or Government agency shall surrender to the Minister all articles and documents received in relation to the appointment.
Application for and issuance of preferential and non-preferential certificate of origin 99d. (1) A producer or an exporter may apply for a preferential and non-preferential certificate of origin to the issuing authority.
(2)
The issuing authority may, upon evaluating and determining the application for certificate of origin under subsection (1), approve the application and issue a certificate of origin subject to such terms and conditions as the authority deems fit, or refuse the application.
Registration for producing a declaration of origin 99e. (1) An importer, a producer or an exporter may apply to the authorized body for registration for the purpose of producing a declaration of origin.
(2)
Upon registration under subsection (1)—
(a)
an importer may produce a declaration of origin for the purposes of claiming the preferential tariff treatment under paragraph 99g(c); and
(b)
a producer or an exporter may produce a declaration of origin for the purposes of claiming the preferential tariff treatment under the relevant trade agreements.
Responsibility of importer, producer or exporter 99f. (1) In any declaration of goods imported or to be exported, the importer, producer or the exporter shall give the true and correct origin of the goods declared.
60
(2)
Any person who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both.
Claim for preferential tariff treatment 99g. An importer is eligible to claim for preferential tariff treatment if—
(a)
he has complied with the requirement of the origin of goods under the relevant orders made under section 11 pertaining to the relevant trade agreements;
(b)
he has been registered under section 99e, if applicable;
and
(c)
he has produced a declaration of origin or a preferential certificate of origin.
Verification of document and information 99h. (1) When there is reasonable doubt as to the authenticity of the document or to the accuracy of the information regarding the origin of the imported goods or goods to be exported or certain parts of the goods, the proper officer of customs or authorized body may make a verification as to the authenticity of the document and the accuracy of the information.
(2)
Pending the verification under subsection (1), the proper officer of customs may—
(a)
suspend the granting of the preferential tariff treatment;
and
(b)
release the goods to the importer subject to—
(i)
the payment of customs duty payable under the customs duty order made under section 11; or
Customs (Amendment)
(ii)
the payment of customs duty payable based on the preferential tariff treatment and if such preferential tariff treatment is less than the amount of customs duty payable under subparagraph (b)(i), a security for the difference being furnished.
(3)
Notwithstanding subsection (2), the proper officer of customs may detain the goods if—
(a)
the goods are prohibited goods; or
(b)
there is a reasonable cause to believe that any form of fraud, misrepresentation, false declaration or non-disclosure of material fact has taken place at the time of import.
(4)
Upon completion of the verification under subsection (1), the proper officer of customs shall—
(a)
in the case where the document is authentic or the information is accurate, return the security furnished under subparagraph (2)(b)(ii); and
(b)
in the case where the document is not authentic or the information is not accurate—
(i)
refuse to give the preferential tariff treatment;
and
(ii)
forfeit the security furnished under subparagraph (2)(b)(ii).
Revocation or suspension of certificate of origin 99i. (1) The issuing authority may revoke or suspend the certificate of origin issued under section 99d if—
(a)
any term or condition specified in the certificate of origin has been contravened; or
(b)
the issuing authority considers that the producer or exporter who has been issued with the certificate of origin is no longer a fit and proper person to hold the certificate.
62
(2)
Where the certificate of origin has been revoked or suspended under subsection (1), the producer or exporter shall be notified in writing of such revocation or suspension.
(3)
Any person who is dissatisfied with the decision under this section may, within thirty days from the date on which notice of the decision is given, appeal to the issuing authority.”.
Substitution of section 100a