Malaysia legislation
Section 2
Seksyen 2
Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Penubuhan Kawasan
Perdagangan Bebas antara ASEAN–Australia–New Zealand) 2025 [P.U. (A) 182/2025]
dipinda dalam Jadual Pertama—
(a)
dengan menggantikan Bahagian I dengan Bahagian yang berikut:
“BAHAGIAN I/PART I
RULES OF ORIGIN FOR THE AGREEMENT ESTABLISHING
In determining the origin of goods eligible for the preferential tariff concession pursuant to the Agreement Establishing the ASEAN–Australia–New Zealand Free
Trade Area (hereinafter referred to as “the Agreement”), the following Rules shall be applied:
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Article 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)
“back-to-back Proof of Origin” means a Proof of Origin issued by an intermediate Party’s Issuing Authority/Body, approved exporter, or exporter based on one or more Proof(s) of Origin issued by the first exporting Party;
(c)
“CIF” means the value of the good imported and includes the cost of freight and insurance up to the port or place of entry into the country of importation. The valuation shall be made in accordance with
Article VII of GATT 1994 and the Agreement on Customs Valuation;
(d)
“FOB” means the free-on-board value of the good, inclusive of the cost of transport to the port or site of final shipment abroad. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation;
(e)
“Generally Accepted Accounting Principles” means those principles recognised by consensus or with substantial authoritative support in 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 principles may encompass broad guidelines of general application as well as detailed standards, practices and procedures;
(f)
“good” means any merchandise, product, article or material;
(g)
“identical and interchangeable materials” means materials that are fungible 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
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distinguished from one another for origin purposes by virtue of any markings or mere visual examination;
(h)
“indirect material” means a good used in the production, testing, or inspection of a good but not physically incorporated into the good, or a good 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 or used to operate equipment and buildings;
(v)
gloves, glasses, footwear, clothing, safety equipment and supplies;
(vi)
equipment, devices and supplies used for testing or inspecting goods;
(vii)
catalysts and solvents; and
(viii)
any other goods 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;
(i)
“intermediate Party” means a Party, other than the exporting Party and the importing Party, through which goods are transported;
(j)
“material” means any matter or substance used or consumed in the production of goods or physically incorporated into a good or subjected to a process in the production of another good;
(k)
“non-originating good” or “non-originating material” means a good or material that does not qualify as originating under this Order;
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(l)
“originating good” or “originating material” means a good or material that qualifies as originating under this Order;
(m)
“packing materials and containers for transportation” means goods used to protect a good during its transportation, different from those containers or materials used for its retail sale;
(n)
“producer” means a person who grows, mines, harvests, farms, raises, breeds, extracts, gathers, collects, captures, fishes, traps, hunts, manufactures, produces, processes or assembles a good;
(o)
“production” means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling;
(p)
“Product-Specific Rules” are the rules in Annex 3B (Product-Specific
Rules) that specify that the materials used to produce a good have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a regional value content criterion or a combination of any of these criteria; and
(q)
“Proof of Origin” means a proof of origin as set out in Rule 1 of
Annex 3A (Operational Certification Procedures).
Article 2: Originating Goods