/akn/my/act/pua/2023/291

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 8

Quick answer

About this p.u. (a)

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 is Malaysia P.U. (A), cited as P.U. (A) 291 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Perdagangan Keutamaan di kalangan Negara-Negara

Anggota D-8) 2023.

(2)

Perintah ini mula berkuat kuasa pada 1 Oktober 2023.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“Anggota Pejanji” ertinya mana-mana negara yang merupakan pihak kepada

Perjanjian Perdagangan Keutamaan di kalangan Negara-Negara Anggota D-8;

“Negara-Negara Anggota D-8” ertinya negara Bangladesh, Indonesia, Iran,

Malaysia, Mesir, Nigeria, Pakistan dan Turkiye; dan

“Perjanjian

Perdagangan

Keutamaan”

ertinya perjanjian di kalangan

Negara-Negara Anggota D-8 yang ditandatangani di Bali, Indonesia pada 13 Mei 2006.

Seksyen 3

Duti import

(1)

Tertakluk kepada peruntukan Jadual Pertama, duti import hendaklah dilevi ke atas, dan dibayar oleh pengimport, berkenaan dengan barang-barang yang dinyatakan dalam Jadual Kedua, yang berasal dari Bangladesh, Indonesia, Iran, Mesir,

Nigeria, Pakistan dan Turkiye, mengikut kadar duti import yang dinyatakan dalam ruang (5) Jadual Kedua, yang diimport ke dalam Malaysia.

P.U. (A) 291 3

(2)

Jika kadar duti import dinyatakan dalam ruang (5) Jadual Kedua berkenaan dengan jenis barang-barang tertentu, maka kadar itu hendaklah dilevi ke atas dan hendaklah dibayar oleh pengimport sebagai ganti duti import penuh yang sepadan yang dikenakan di bawah Perintah Duti Kastam 2022 [P.U. (A) 114/2022]

hanya berkenaan dengan barang-barang dari jenis yang dibuktikan hingga memuaskan hati Ketua Pengarah sebagai telah berasal dari Bangladesh, Indonesia, Iran,

Mesir, Nigeria, Pakistan dan Turkiye.

(3)

Dalam hal barang-barang yang tertakluk kepada duti import yang diimport pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan dimaksudkan untuk kegunaan bukan komersial (kecuali kenderaan bermotor, minuman beralkohol, spirit, tembakau dan rokok) duti kastam pada kadar sama rata sepuluh peratus ad valorem hendaklah dilevi ke atas dan dibayar oleh pengimport itu berkenaan dengan barang-barang itu.

(4)

Berhubung dengan barang-barang yang tidak dinyatakan dalam

Jadual

Jadual Kedua, duti import hendaklah dilevi ke atas barang-barang itu mengikut kadar penuh yang dinyatakan dalam Perintah Duti Kastam 2022.

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.

Singkatan dan simbol 5.

Singkatan dan simbol yang digunakan dalam Jadual Kedua hendaklah mempunyai erti sebagaimana yang dinyatakan dalam Jadual Ketiga.

Rukun tafsiran Jadual 6.

Tafsiran Jadual Kedua kepada Perintah ini hendaklah mematuhi rukun tafsiran

Jadual

Jadual Pertama kepada Perintah Duti Kastam 2022.

P.U. (A) 291 4

Pembatalan 7.

Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Perdagangan

Keutamaan di kalangan Negara-Negara Anggota D-8) 2013 [P.U. (A) 328/2013]

dibatalkan.

P.U. (A) 291 5

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE PREFERENTIAL TRADE AGREEMENT AMONG

D-8 MEMBER STATES) ORDER 2023

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)

This order may be cited as the Customs Duties (Goods under the Preferential Trade Agreement among D-8 Member States) Order 2023.

(2)

This Order comes into operation on 1 October 2023.

Interpretation 2.

In this Order—

“Contracting Member” means any state which is a party to the Prefential Trade

Agreement among the D-8 Member States;

“D-8 Member States” means the countries of Bangladesh, Indonesia, Iran,

Malaysia, Egypt, Nigeria, Pakistan and Turkiye; and

“Preferential Trade Agreement” means an agreement among D-8 Member States signed at Bali, Indonesia on 13 May 2006.

Import duty 3.

(1)

Subject to the provision of the First Schedule, an import duty shall be levied on, and paid by the importer, in respect of goods specified in the Second Schedule, originating from Bangladesh, Indonesia, Iran, Egypt, Nigeria, Pakistan and Turkiye, at the rate of the import duty specified in column (5) of the Second Schedule, imported into Malaysia.

P.U. (A) 291 6

(2)

Where an import duty rate is specified in column

(5)

of the Second Schedule in respect of 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 2022 [P.U. (A) 114/2022] only in respect of goods of the class which are shown to the satisfaction of the Director General to have originated from Bangladesh, Indonesia, Iran, Egypt, Nigeria, Pakistan and Turkiye.

(3)

In the case of goods subject to import duty 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 beverages, spirits, tobacco and cigarettes)

a customs duty at a flat rate of ten per cent ad valorem shall be levied on and paid by the importer in respect of such goods.

(4)

In relation to goods not specified in the Second Schedule, an import duty shall be levied on such goods at the full rates specified in the Customs Duties Order 2022.

Interpretation of rates specified in Second Schedule 4.

Unless otherwise specified, the rates levied under subparagraph 3(1) shall be expressed as the percentage of the value of goods.

Abbreviations and symbols 5.

The abbreviations and symbols used in the Second Schedule shall have the meaning as specified in the Third Schedule.

Rules of interpretation of Schedule 6.

The interpretation of the Second Schedule to this Order shall comply with the rules for the interpretation of the First Schedule to the Customs Duties Order 2022.

Revocation 7.

The Customs Duties (Goods under the Preferential Trade Agreement among

D-8 Member States) Order 2013 [P.U. (A) 328/2013] is revoked.

P.U. (A) 291 7

Jadual

JADUAL PERTAMA/FIRST SCHEDULE

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

BAHAGIAN I/PART I

RULES OF ORIGIN

FOR THE PREFERENTIAL TRADE AGREEMENT (PTA)

AMONG THE D-8 MEMBER STATES

These Rules may be called the Rules of Origin under the Preferential Trade Agreement among D-8 Member States (hereinafter referred to as “D-8 PTA”), pursuant to Article 12

of D-8 PTA. These Rules shall be annexed to the D-8 PTA and form an integral part thereof.

Rule 1

Definitions

For the purposes of these Rules—

(a)

“CIF value” means the price actually paid or payable to the exporter for the goods when the goods are unloaded from the carrier, at the port of importation. The value includes the cost of the goods, insurance and freight necessary to deliver the goods to the named port of destination;

(b)

“Consignment” means goods which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a documents, by a single invoice;

(c)

“Customs Value” means the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, including other leviable charges and adjustment. In cases where the Customs value cannot be determined on

P.U. (A) 291 8

the basis of transaction value, it will be determined using one of the following methods:

(i)

the transaction value of identical goods;

(ii)

the transaction value of similar goods;

(iii)

the deductive value method;

(iv)

the computed value method; or

(v)

the fall-back method.

(d)

“Ex-Works Price” means the price paid or payable for the good to the manufacturer in the Contracting Member’s territory in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, excluding any internal taxes which are, or may be repaid when the good obtained is exported;

(e)

“Indirect Material” means a good used in the production, testing or inspection of a good but not physically incorporated into the goods, 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)

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 the goods;

(vii)

catalysts and solvents; and

P.U. (A) 291 9

(viii)

any other goods that are not incorporated into the goods but whose use in the production of the goods can reasonably be demonstrated to be part of that production;

(f)

“Materials” means ingredients, parts, components, subassembly and/or goods that were physically incorporated into other goods or were subject to a process in the production of other goods;

(g)

“Non-originating Material” used in production means any material whose country of origin is other than that of Contracting Members and any material whose origin cannot be determined;

(h)

“Originating Goods” means goods that qualify as originating in accordance with the provisions of Rules of Origin of D-8 PTA;

(i)

“Production” means methods of obtaining goods including manufacturing, producing, assembling, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing; and

(j)

“Territories” means territories of Contracting Members including territorial waters.

Rule 2

Origin Criteria

Products covered by the D-8 PTA imported into a Contracting Member’s territory from another Contracting Member’s territory which are consigned directly within the meaning of Rule 7, shall be eligible for preferential treatment if they conform to the origin requirements under any one of the following conditions:

(a)

products which are wholly obtained or produced as set out and defined in Rule 3; or

P.U. (A) 291 10

(b)

products not wholly obtained or produced provided that the said products are eligible under Rule 4.

Rule 3

Wholly Obtained or Produced Products

Within the meaning of Rule 2(a), the following shall be considered as wholly produced or obtained in a Contracting Member’s territory:

(a)

plant and plant products harvested, picked or gathered there;

(b)

live animals born and raised there;

(c)

products obtained from live animals referred to in paragraph (b) above;

(d)

products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted there;

(e)

minerals and other naturally occurring substances, not included in paragraphs (a) to (d) above, extracted or taken from its soil, waters, seabed or beneath their seabed;

(f)

goods taken from the waters, seabed or beneath the seabed outside the territorial waters of that Contracting Member; provided that that

Contracting Member has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law;

(g)

goods of sea fishing and other marine products taken from the high seas by vessels registered with a Contracting Member or entitled to fly the flag of that Contracting Member;

(h)

goods processed and/or made on board factory ships registered with a Contracting Member or entitled to fly the flag of that Contracting Member, exclusively from products referred to in paragraph (g) above;

(i)

used articles which no longer can perform their original purpose and are not capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes;

(j)

waste and scrap resulting from manufacturing operations conducted there;

and

P.U. (A) 291 11

(k)

goods obtained or produced in a Contracting Member’s territory solely from products referred to in paragraphs (a) to (j) above.

The terms "their vessels" and "their factory ships" in paragraph 1(g) and (h)

shall apply only to vessels and factory ships—

(a)

which are registered or recorded in a Contracting Member’s territory; or

(b)

which sail under the flag of a Contracting Member; or

(c)

which are owned to an extent of at least 50 per cent by nationals of a Contracting Member or by a company with its head office in one of

Contracting Members territories, of which the manager or managers,

Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Contracting

Member and of which, in addition to that, in the case of partnerships or limited companies, at least half of the capital belongs to that Contracting

Member or to public bodies or nationals of the said Contracting Member.

Rule 4

Not Wholly Produced or Obtained Products

For the purposes of Rule 2(b), a product shall be deemed to be originating if not less than 40 % of ex works price of its content originates from a Contracting Member.

For the purposes of calculating local value added content the following method shall apply:

Ex Works Price −Value of non-Originating Materials

Ex Works Price

× 100 ≥40%

The value of the non-originating materials shall be—

(i)

the CIF value at the time of importation of the materials; or

P.U. (A) 291 12

(ii)

the earliest ascertained price paid for the materials of undetermined origin in the territory of the Contracting Member where the working or processing takes place.

Rule 5

Cumulative Rule of Origin

Unless otherwise provided for, products which comply with origin requirements provided for in Rule 2 and which are used in the territory of a Contracting Member as materials for a finished product eligible for preferential treatment under the D-8 PTA shall be considered as products originating in the territory of a Contracting Member where working or processing of the finished product has taken place provided that the aggregate D-8 Contracting Members originating content on the final product is not less than 40%.

Rule 6

Minimal Operations and Processes

The following shall in any event be considered as insufficient working or processing to confer the status of origin, whether or not they comply with the requirements of

Rule 3, 4 or 5:

(a)

operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b)

simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (inkling the making-up of sets of articles), washing, painting, cutting;

(c)

changes of packing and breaking up and assembly of consignments;

(d)

simple cutting and slicing;

P.U. (A) 291 13

(e)

affixing of marks, labels or other like distinguishing signs on products or their packaging;

(f)

repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards and all other packing operations;

(g)

simple mixing of products whether or not of different kinds;

(h)

simple assembly of parts of products to constitute a complete product;

(i)

disassembly;

(j)

slaughter of animals;

(k)

mere dilution with water or another substance that does not materially alter the characteristics of the goods;

(l)

ironing or pressing of textiles;

(m)

husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(n)

operations to colour sugar or form sugar lumps; and

(o)

peeling, stoning and shelling, of fruits, nuts and vegetables.

Rule 7

Direct Consignment

The preferential treatment provided for under the D-8 PTA applies only to products, satisfying the requirements of these Rules which are transported directly among the Contracting Members. However, the products whose transport involves transit through one or more intermediate non-Contracting Member’s territory with or without transhipment or temporary storage shall also be eligible for preferential treatment provided that—

(a)

the transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements;

(b)

the products have not entered into trade or consumption there;

(c)

the products have not undergone any operation there other than unloading and reloading or any operation required keeping them in good condition;

and

(d)

evidence that the conditions set out in (a), (b) and (c) above have been complied with, such as Bill of Lading or a single transport document

P.U. (A) 291 14

covering the passage from the exporting country through the country of transit.

Rule 8

Treatment of Packing

Where for purposes of assessing customs duties, a Contracting Member treats products separately from their packing; it may also, in respect of its imports consigned from another Contracting Member, determine separately the origin of such packing.

Where paragraph (1) above is not applied, packing shall not be taken into account in determining the origin of the product.

Packing material and containers exclusively used for the transportation of a product shall not be taken into account in determining the origin of the product.

Rule 9

Accessories, Spare Parts and Tools

The origin of accessories, spare parts, tools and instructional or other information materials presented with the goods therewith shall not be taken into account in determining the origin of the goods, provided that such accessories, spare parts, tools and information materials are classified and customs duties collected with the goods by the importing Contracting Member.1

1 Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

P.U. (A) 291 15

Rule 10

Treatment of Indirect Materials

Unless otherwise provided, for the purpose of determining the origin of goods, the origin of indirect materials, or the materials used in its manufacture which do not remain in the goods or form part of the goods, shall not be taken into account.

Rule 11

Classification of Goods

For the purposes of these Rules, goods, materials and products shall be classified in accordance with the General Rules of Interpretation of Harmonized System.

Rule 12

Re-importation of Exported Goods

If originating goods exported from a Contracting Member are re-imported, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that—

(a)

the returning goods are the same as those exported; and

(b)

they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Rule 13

Exhibitions

Originating products, sent for exhibition outside a Contracting Member’s territory and sold after the exhibition for importation into a Contracting Member’s territory shall enjoy the preferential treatment under the D-8 PTA provided it is shown to the satisfaction of the Customs authorities that—

P.U. (A) 291 16

(a)

an exporter has consigned these products from a Contracting

Member’s territory to the country in which the exhibition is held and has exhibited them there;

(b)

the products have been sold or otherwise disposed of by that exporter to a person in a Contracting Member’s territory;

(c)

the products have been consigned during the exhibition or immediately thereafter in the country in which they were sent for exhibition; and

(d)

the products have not, since they were consigned for exhibition, been used for any purpose other than for demonstration at the exhibition.

A D-8 Certificate of Origin must be issued or made out in accordance with the provisions of D-8 PTA and submitted to the Customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

Rule 14

Prohibition

Any Contracting Member may, subject to notification to the D-8 Secretariat, prohibit importation of products containing any inputs originating from any non-Contracting

Member’s territory with which it does not want to have economic and commercial relations.

P.U. (A) 291 17

Rule 15

D-8 Certificate of Origin and Operational Certification Procedures

A claim that products shall be accepted as eligible for preferential treatment shall be supported by a D-8 Certificate of Origin issued by the Customs or the relevant competent authorities designated by the respective Governments of the exporting

Contracting Members and notified to the other Contracting Members in accordance with the Operational Certification Procedures, as set out in the Attachment.

The Attachment and its Appendix shall form an integral part of the D-8 Rules of

Origin.

Rule 16

Dispute Settlement

Any dispute that may arise among the Contracting Members regarding the implementation or interpretation of the provisions of the D-8 Rules of Origin, shall be dealt in accordance with Article 26 of the D-8 PTA.

In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Rule 17

Penalties

In accordance with national legislation, penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Rule 18

Free Zones

Contracting Members shall take all necessary steps to ensure that products traded under cover of a D-8 Certificate of Origin, which in the course of transport, use a free zone

P.U. (A) 291 18

situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

By means of an exemption to the provisions contained in paragraph 1, when products originating in a Contracting Member’s territory are imported into a free zone under cover of a D-8 Certificate of Origin and undergo treatment or processing, the authorities concerned shall issue a new D-8 Certificate of Origin at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Attachment and the D-8 Rules of Origin.

Rule 19

Goods in Transit and Storage

Goods which conform to the provisions of D-8 Rules of Origin and which on the date of entry into force of the D-8 PTA are either being transported or are being held in a Contracting Member’s territory in temporary storage, in bonded warehouses or in free zones, may be accepted as originating products subject to the submission, within four months from the date of entry into force of the D-8 PTA, to the customs authorities of the importing country of D-8 Certificate of Origin, drawn up retrospectively, and of any documents that provide supporting evidence of the conditions of transport.

Rule 20

Review and Modification

The D-8 Rules of Origin may be reviewed and modified as and when necessary upon request of a Contracting Member as per procedure under Article 30 of the D-8 PTA.

Notwithstanding paragraph 1 of this Rule, the Attachment and its Appendix shall be modified and reviewed in accordance with the provision of Article 14 of the Attachment.

P.U. (A) 291 19

BAHAGIAN II/PART II

OPERATIONAL CERTIFICATION PROCEDURES FOR THE RULES OF ORIGIN

UNDER THE PREFERENTIAL TRADE AGREEMENT (PTA)

AMONG THE D-8 MEMBER STATES

PART I

ISSUANCE OF D-8 CERTIFICATE OF ORIGIN

Article 1

General Requirements

Products originating in a Contracting Member’s territory shall, on importation into the other Contracting Member’s territory benefit from the D-8 Preferential Trade

Agreement (PTA) upon submission of a D-8 Certificate of Origin, a specimen of which is attached herewith.

Article 2

Procedure for the Issuance of a D-8 Certificate of Origin

A D-8 Certificate of Origin shall be issued by the Customs or the relevant competent authorities designated by the government of the exporting country, herein after referred to as issuing authority, on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative.

For this purpose, the exporter or his authorized representative shall fill out both the D-8 Certificate of Origin and the application form, specimens of which are attached herewith. The said form shall be completed in English language and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the Box 7 of the attached forms, which is reserved for this purpose without leaving any blank lines. Where the said box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

P.U. (A) 291 20 3.

The exporter applying for the issuance of a D-8 Certificate of Origin shall be prepared to submit at any time, at the request of the Customs or the competent authorities of the exporting country where the D-8 Certificate of Origin is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Attachment and

D-8 Rules of Origin.

A D-8 Certificate of Origin shall be issued by the Customs or the competent authorities of a Contracting Member if the products concerned can be considered as products originating in that Contracting Member’s territory and fulfil the other requirements of this Attachment and D-8 Rules of Origin. The origin state of the goods shall be indicated in Box 3 of the certificate.

The authorities issuing the D-8 Certificate of Origin shall take the necessary steps to verify the originating status of the products and the fulfilment of the other requirements of this Attachment and D-8 Rules of Origin. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products in Box 7 has been completed in such a manner as to exclude all possibility of fraudulent additions.

A D-8 Certificate of Origin shall be issued and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 3

D-8 Certificate of Origin Issued Retrospectively

A D-8 Certificate of Origin may exceptionally be issued after exportation but not later than six months from the date of shipment of the products to which it relates if—

(a)

it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

P.U. (A) 291 21

(b)

it is demonstrated to the satisfaction of the

Customs or the competent authorities that a D-8 Certificate of Origin was issued but was not accepted at importation for technical reasons.

For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the D-8 Certificate of Origin relates, and state the reasons for his request.

A D-8 Certificate of Origin may be issued retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

A D-8 Certificate of Origin issued retrospectively must be endorsed with the phrase “ISSUED RETROSPECTIVELY.”

The endorsement referred to in paragraph 4 shall be inserted in the Box 6

(Remarks) of the D-8 Certificate of Origin.

Article 4

Issuance of a Duplicate D-8 Certificate of Origin

In the event of theft, loss or destruction of a D-8 Certificate of Origin, the exporter may apply to the Customs or the competent authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

The duplicate issued in this way must be endorsed with the word “DUPLICATE.”

The endorsement referred to in paragraph 2 shall be inserted in the Box 6

(Remarks) of the duplicate D-8 Certificate of Origin.

The duplicate, which must bear the date of issue of the original D-8 Certificate of

Origin, shall take effect as from that date.

P.U. (A) 291 22

Article 5

Issuance of D-8 Certificate of Origin on the Basis of a D-8 Certificate of Origin

Issued or Made out Previously

When originating products are placed under the control of a customs office in a Contracting Member’s territory, it shall be possible to replace the original

D-8 Certificate of Origin by one or more D-8 Certificates of Origin for the purpose of sending all or some of these products elsewhere within that Contracting Member’s territory for the customs clearance of the products. In this case, the replacement

D-8 Certificate of Origin(s) shall be issued by the customs or the competent authorities under whose control the products are placed.

In case that all or part of the products originating in one of the Contracting

Members' territory which are imported or placed into the Customs Warehouses under the control of a customs office in a Contracting Member's territory are sent to another

Contracting Member’s territory, a new D-8 Certificate of Origin must be issued by the customs or the competent authorities under whose control the products are placed.

In this case, the origin state shall be indicated in Box 3 of the D-8 Certificate of Origin.

Article 6

Validity of D-8 Certificate of Origin

A D-8 Certificate of Origin shall be valid for six months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

A D-8 Certificate of Origin which is submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1

may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances which are beyond the control of the exporter.

P.U. (A) 291 23 3.

In other cases of belated presentation, the customs authorities of the importing country may accept the D-8 Certificate of Origin where the products have been submitted before the said final date.

Article 7

Submission of D-8 Certificate of Origin

A D-8 Certificate of Origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require the relevant document to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the D-8 PTA.

Article 8

Importation by Instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or heading Nos. 7308 and 9406 of the Harmonized System are imported by instalments, a single D-8 Certificate of Origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 9

Supporting Documents

The documents referred to in Article 2(3) of this Attachment used for the purpose of proving that products covered by a D-8 Certificate of Origin can be considered as products originating in one of the Contracting Members’ territory and fulfil the other requirements of this Attachment and D-8 Rules of Origin may consist inter alia of the following:

P.U. (A) 291 24

(a)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b)

documents proving the originating status of materials used, issued or made out in one of the Contracting Members’ territory where these documents are used in accordance with domestic law;

(c)

documents proving the working or processing of materials in one of the Contracting Member’s territory, issued or made out in that Contracting

Member’s territory, where these documents are used in accordance with domestic law;

(d)

D-8 Certificate of Origin proving the originating status of materials used, issued or made out in a Contracting Member’s territory in accordance with this Attachment and D-8 Rules of Origin.

Article 10

Preservation of D-8 Certificate of Origin and Supporting Documents

The exporter applying for the issue of a D-8 Certificate of Origin shall keep for at least three years the documents referred to in Article 2(3) of this Attachment.

The Customs or the competent authorities of the exporting country issuing a D-8 Certificate of Origin shall keep for at least three years the application form referred to in Article 2(2).

The customs authorities of the importing country shall keep for at least three years the D-8 Certificate of Origin submitted to them.

Article 11

Discrepancies and Formal Errors

The discovery of slight discrepancies between the statements made in the D-8 Certificate of Origin and those made in the documents submitted to the customs

P.U. (A) 291 25

office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the D-8 Certificate of Origin null and void if it is duly established by the customs authority of the importing country that this document does correspond to the products submitted.

Obvious formal errors such as typing errors on a D-8 Certificate of Origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

In case that products, which are not eligible for the preferential regime under the D-8 PTA, are listed in the D-8 Certificate of Origin, it shall not affect or delay the products which fulfil the conditions of this Attachment and D-8 Rules of Origin for granting preferential treatment and are listed in the same D-8 Certificate of Origin.

PART II

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 12

Mutual Assistance

Contracting Members shall provide each other with specimen signature(s) and impressions of stamps used by their Customs or the competent authorities for the issuance of D-8 Certificate of Origin and with the addresses and specimen of stamps of the Customs or competent authorities responsible for verifying those certificates.

In order to ensure the proper application of this Attachment and D-8 Rules of

Origin, the Contracting Members shall assist each other, through the competent Customs administrations and competent and duly authorized bodies, in checking the authenticity of the D-8 Certificate of Origin issued and the correctness of the information given in these documents.

P.U. (A) 291 26

Article 13

Verification of D-8 Certificate of Origin

Subsequent verifications of the issued D-8 Certificate of Origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Attachment and D-8 Rules of Origin.

For the purposes of implementing the provisions of paragraph 1, the Customs or the competent authorities of the importing country shall return the D-8 Certificate of

Origin and the invoice or a copy of these documents, to the Customs or the competent authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the D-8 Certificate of Origin is incorrect shall be forwarded in support of the request for verification.

The verification shall be carried out by the Customs or the competent authorities of the exporting country. For this purpose, the Customs or the competent authorities shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

If the Customs authorities of the importing country decided to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

The Customs or the competent authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in one of the Contracting Members’ territory and fulfil the other requirements of this Attachment and D-8 Rules of Origin.

P.U. (A) 291 27 6.

Where the cumulation provisions in accordance with Rule 5 of the D-8 Rules of

Origin were applied and in connection with Article 2(4) of this Attachment, the reply shall include a copy (copies) of the certificate(s) relied upon.

If, in cases of reasonable doubt, there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting Customs or the competent authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 14

Amendments

The provisions of this Attachment may be amended, as and when necessary, upon a request of any Contracting Members.

The Supervisory Committee may amend the provisions of this Attachment by consensus. In case consensus is not possible, the Supervisory Committee may amend the provisions of this Attachment by a two third majority.

Article 15

Appendix

Appendix to this Attachment shall form an integral part thereof.

P.U. (A) 291 28

CERTIFICATE OF ORIGIN

1. Exporter (Name, full address, country)

D-8 Certificate of Origin No A000.000- MY

See notes overleaf before completing this form.

2. Consignee (Name, full address, country of destination)

3. Contracting Member in which the products are considered as originating

4. Origin Criteria

(a)

Wholly Obtained/Produced (Rule 3)

(b)

Non-wholly produced/obtained (Rule 4)

(*) (insert X in the appropriate box).

5. Transport details

6. Remarks (*)

Cumulation applied with ...........................

(name of the country/countries)

No cumulation applied.

(*) (insert X in the appropriate box).

7. Item number, HS code, description of goods; Marks and numbers; Number and kind of packages(l)

8. Gross weight

(kg) or other measure (litres, m3, etc.)

9. Invoices number and date

10. Declaration by the Exporter

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

Place and date ...............................................................

(Signature)

11. Endorsement of the Customs or the Competent

Authorities

Declaration certified Export document (2)

Office of the Customs or the Competent Authority .....................

Issuing Contracting Member ........................

Place and date ...........................................................

Stamp

(Signature)

(1)

If goods are not packed indicate number of articles or state "in bulk " as appropriate.

(2)

Complete only where the regulations of the exporting country or territory require.

P.U. (A) 291 29

VERIFICATION REGARDING D-8 CERTIFICATE OF ORIGIN

Request for Verification, to

Result of Verification

Verification of the authenticity and accuracy of this certificate is requested.

(Place and date)

(Stamp)

(Signature)

Verification carried out shows that this certificate (1)

was issued by the customs or competent authorities indicated and that the information contained therein is accurate.

does not meet the requirements as to authenticity and accuracy (see remarks appended).

(Place and date)

(Stamp)

(Signature)

(*) Insert X in the appropriate box.

NOTES

Certificate must not contain erasures or words written over one another.

Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialed by the person who completed the certificate and endorsed by the Customs Administration or the competent authorities of the issuing Contracting Member.

No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

Goods must be described in accordance with commercial practice and with sufficient details to enable them to be identified.

(1)

Verification in accordance with Article 13 of the Operational Certification Procedures

P.U. (A) 291 30

Jadual

JADUAL KEDUA/SECOND SCHEDULE

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

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

Chapter 9

Coffee, tea, maté and spices

09.02

Tea, whether or not flavoured.

0902.30

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg:

0902.30.10 00

- - Leaves kg 5

0902.30.90 00

- - Other kg 5

0902.40

- Other black tea (fermented) and other partly fermented tea:

0902.40.10 00

- - Leaves kg 5

0902.40.90 00

- - Other kg 5

Chapter 15

Animal, vegetable or microbial fats and oils and their cleavage products;

prepared edible fats; animal or vegetable waxes

15.04

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

1504.10

- Fish-liver oils and their fractions:

1504.10.90 00

- - Other kg 10

Chapter 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

16.01 1601.00

Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.

1601.00.10 00

- In airtight containers for retail sale kg 10

16.04

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

1604.20

- Other prepared or preserved fish:

- - Other:

P.U. (A) 291 31

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

1604.20.91 00

- - -

In airtight containers for retail sale kg 0

Chapter 18

Cocoa and cocoa preparations

18.03

Cocoa paste, whether or not defatted.

1803.10.00 00

- Not defatted kg 10

1803.20.00 00

- Wholly or partly defatted kg 10

18.06

Chocolate and other food preparations containing cocoa.

1806.10.00 00

- Cocoa powder, containing added sugar or other sweetening matter kg 10

1806.20

- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:

1806.20.10 00

- - Chocolate confectionery in blocks, slabs or bars kg 10

1806.20.90 00

- - Other kg 10

Chapter 20

Preparations of vegetables, fruits, nuts or other parts of plants

20.05

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

2005.40.00 00

- Peas (Pisum sativum)

kg 0

20.08

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

- Nuts, ground-nuts and other seeds, whether or not mixed together:

2008.19

- - Other, including mixtures:

2008.19.10 00

- - -

Cashew nuts kg 0

- - -

Other:

P.U. (A) 291 32

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

2008.19.99 00

- - -

- Other kg 0

2008.93

- - Cranberries

(Vaccinium macrocarpon,

Vaccinium oxycoccos);

lingonberries

(Vaccinium vitis-idaea):

2008.93.10 00

- - -

Containing added sugar or other sweetening matter or spirit kg 0

2008.93.90 00

- - -

Other kg 0

2008.97

- - Mixtures:

2008.97.90 00

- - -

Other kg 0

2008.99

- - Other:

2008.99.10 00

- - -

Lychees kg 0

2008.99.20 00

- - -

Longans kg 0

2008.99.40 00

- - -

Other, containing added sugar or other sweetening matter or spirit kg 0

2008.99.90 00

- - -

Other kg 0 20.09

Fruit or nut juices (including grape must and coconut water)

and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

- Pineapple juice:

2009.41.00 00

- - Of a Brix value not exceeding 20

kg 15

Chapter 21

Miscellaneous edible preparations

21.01

Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.12

- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:

2101.12.10 00

- - -

Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats kg 10

P.U. (A) 291 33

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

2101.20

- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté:

2101.20.30 00

- - Preparations of tea consisting of a mixture of tea, milk powder and sugar kg 10

21.02

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

2102.10.00 00

- Active yeasts kg 10

21.03

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.10.00 00

- Soya sauce kg 10

2103.20.00 00

- Tomato ketchup and other tomato sauces kg 10

2103.90

- Other:

- - Sauces and preparation therefor:

2103.90.11 00

- - -

Chilli sauce kg 10

2103.90.12 00

- - -

Fish sauce kg 10

2103.90.13 00

- - -

Other sauces kg 10

21.06

Food preparations not elsewhere specified or included.

2106.10.00 00

- Protein concentrates and textured protein substances kg 10

2106.90

- Other:

- - Autolysed yeast extracts:

2106.90.41 00

- - -

In powder form kg 15

2106.90.49 00

- - -

Other kg 15

- - Other:

2106.90.95 00

- - -

Seri kaya kg 10

2106.90.99 00

- - -

Other kg 10

P.U. (A) 291 34

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

Chapter 28

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

28.49

Carbides, whether or not chemically defined.

2849.10.00 00

- Of calcium kg 15

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

33.04

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

- Other:

3304.91.00 00

- - Powders, whether or not compressed kg 0

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

35.05

Dextrins and other modified starches

(for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.

3505.20.00 00

- Glues kg 15

Chapter 39

Plastics and articles thereof

39.20

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

- Of cellulose or its chemical derivatives:

3920.71

- - Of regenerated cellulose:

- - -

Other:

3920.71.91 00

- - -

- Printed sheets kg 15

P.U. (A) 291 35

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

39.23

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

- Sacks and bags (including cones):

3923.29

- - Of other plastics:

3923.29.10 00

- - -

Aseptic bags whether or not reinforced with aluminium foil (other than retort pouches), of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland kg 15

3923.29.90 00

- - -

Other kg 15 39.25

Builders' ware or plastics, not elsewhere specified or included.

3925.20.00 00

- Doors, windows and their frames and thresholds for doors kg 15

39.26

Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

3926.90

- Other:

3926.90.10 00

- - Floats for fishing nets kg 15

- - Hygenic, medical and surgical articles:

3926.90.32 00

- - -

Plastic moulds with denture imprints kg 15

3926.90.39 00

- - -

Other kg 15

- - Safety and protective devices:

3926.90.41 00

- - -

Police shields kg 15

3926.90.44 00

- - -

Life saving cushions for the protection of persons falling from heights kg 15

3926.90.49 00

- - -

Other kg 15

- - Articles for industrial uses:

3926.90.53 00

- - -

Transmission or conveyor belts or belting kg 15

3926.90.55 00

- - -

Plastic J-hooks or bunch blocks for detonators kg 15

3926.90.59 00

- - -

Other kg 15

3926.90.60 00

- - Poultry feeders kg 15

- - Cards for jewellery or small objects of personal adornment; beads; shoe lasts:

3926.90.81 00

- - -

Shoe lasts kg 15

3926.90.89 00

- - -

Other kg 15

- - Other:

P.U. (A) 291 36

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

3926.90.91 00

- - -

Of a kind used for grain storage kg 15

3926.90.92 00

- - -

Empty capsules of a kind suitable for pharmaceutical use kg 15

3926.90.93 00

- - -

Buckles, adjusters, hooks and cord stoppers kg 15

3926.90.99 00

- - -

Other kg 15

Chapter 40

Rubber and articles thereof

40.03 4003.00.00 00

Reclaimed rubber in primary forms or in plates, sheets or strip.

kg 15

40.05

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

4005.20.00 00

- Solutions; dispersions other than those of subheading 4005.10

kg 25

40.07 4007.00.00 00

Vulcanised rubber thread and cord.

kg 10

40.08

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

- Of cellular rubber:

4008.11

- - Plates, sheets and strip:

4008.11.90 00

- - -

Other kg 25

40.12

Retreaded or used pneumatic tyres of rubber;

solid or cushion tyres, tyre treads and tyre flaps, of rubber.

4012.90

- Other:

- - Replaceable tyre treads:

4012.90.71 00

- - -

Of a width not exceeding 450 mm kg 25

4012.90.72 00

- - -

Of a width exceeding 450 mm kg 25

40.13

Inner tubes, of rubber.

4013.10

- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:

P.U. (A) 291 37

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

- - Of a kind used on motor cars (including station wagons and racing cars):

4013.10.11 00

- - -

Suitable for fitting to tyres of a width not exceeding 450 mm u 25

4013.10.19 00

- - -

Suitable for fitting to tyres of a width exceeding 450 mm u 25

4013.20.00 00

- Of a kind used on bicycles u 25

4013.90

- Other:

- - Of a kind used on machinery of heading 84.29 or 84.30:

4013.90.11 00

- - -

Suitable for fitting to tyres of a width not exceeding 450 mm u 25

4013.90.19 00

- - -

Suitable for fitting to tyres of a width exceeding 450 mm u 25

4013.90.20 00

- - Of a kind used on motorcycles u 25

- - Of a kind used on other vehicles of

Chapter 87:

4013.90.31 00

- - -

Suitable for fitting to tyres of a width not exceeding 450 mm u 25

4013.90.39 00

- - -

Suitable for fitting to tyres of a width exceeding 450 mm u 25

40.14

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.

4014.10.00 00

- Sheath contraceptives kg 25

40.16

Other articles of vulcanised rubber other than hard rubber.

- Other:

4016.99

- - Other:

4016.99.30 00

- - -

Rubber bands kg 25

Chapter 42

Articles of leather; saddlery and harness; travels goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

42.05

Other articles of leather or of composition leather.

4205.00.10 00

- Boot laces; mats kg 0

4205.00.20 00

- Industrial safety belts and harnesses kg 0

P.U. (A) 291 38

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

4205.00.30 00

- Leather strings or chords of a kind used for jewellery or articles of personal adornment kg 0

4205.00.90 00

- Other kg 0

Chapter 44

Wood and articles of wood; wood charcoal

44.01

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles;

sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:

4401.11.00 00

- - Coniferous kg 15

4401.12.00 00

- - Non-coniferous kg 15

- Wood in chips or particles:

4401.21.00 00

- - Coniferous kg 15

4401.22.00 00

- - Non-coniferous kg 15

- Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:

4401.31.00 00

- - Wood pellets kg 15

4401.32.00 00

- - Wood briquettes kg 15

4401.39.00 00

- - Other kg 15

- Sawdust and wood waste and scrap, not agglomerated:

4401.41.00 00

- - Sawdust kg 15

4401.49.00 00

- - Other kg 15

44.02

Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

4402.10.00 00

- Of bamboo kg 15

4402.20

- Of shell or nut:

4402.20.10 00

- - Of coconut shell kg 15

4402.20.90 00

- - Other kg 15

4402.90.00 00

- Other kg 15

P.U. (A) 291 39

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

44.04

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.

4404.10.00 00

- Coniferous kg 15

4404.20

- Non-coniferous:

4404.20.10 00

- - Chipwood kg 15

44.05

Wood wool; wood flour.

4405.00.10 00

- Wood wool kg 15

44.13 4413.00.00 00

Densified wood, in blocks, plates, strips or profile shapes.

kg 15

44.14

Wooden frames for paintings, photographs, mirrors or similar objects.

4414.10.00 00

- Of tropical wood kg 15

4414.90.00 00

- Other kg 15

44.15

Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.

4415.10.00 00

- Cases, boxes, crates, drums and similar packings; cable-drums u 15

4415.20.00 00

- Pallets, box pallets and other load boards; pallet collars u 15

44.17

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

4417.00.10 00

- Boot or shoe lasts kg 15

4417.00.90 00

- Other kg 15 44.18

Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.

- Windows, French-windows and their frames:

P.U. (A) 291 40

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

4418.11.00 00

- - Of tropical wood kg 15

4418.19.00 00

- - Other kg 15

- Doors and their frames and thresholds:

4418.21.00 00

- - Of tropical wood kg 15

4418.29.00 00

- - Other kg 15

4418.40.00 00

- Shuttering for concrete constructional work kg 15

4418.50.00 00

- Shingles and shakes kg 15

- Assembled flooring panels:

4418.73

- - Of bamboo or with at least the top layer

(wear layer) of bamboo:

4418.73.10 00

- - -

For mosaic floors kg 15

4418.73.20 00

- - -

Other, of multilayer of bamboo kg 15

4418.73.90 00

- - -

Other kg 15

4418.74.00 00

- - Other, for mosaic floors kg 15

4418.75.00 00

- - Other, multilayer kg 15

4418.79.00 00

- - Other kg 15

- Engineered structural timber products:

4418.81

- - Glue-laminated timber (glulam):

4418.81.90 00

- - -

Other kg 15

4418.82.00 00

- - Cross-laminated timber (CLT or X-lam)

kg 15

4418.89.00 00

- - Other kg 15

- Other:

4418.92.00 00

- - Cellular wood panels kg 15

44.19

Tableware and kitchenware, of wood.

- Of bamboo:

4419.11.00 00

- - Bread boards, chopping boards and similar boards kg 15

4419.12.00 00

- - Chopsticks kg 15

4419.19.00 00

- - Other kg 15

4419.20.00 00

- Of tropical wood kg 15

4419.90.00 00

- Other kg 15

44.20

Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.

4420.90

- Other:

P.U. (A) 291 41

(1)

Heading

(2)

Subheading

(3)

Description

(4)

Unit of

Quantity

(5)

Rate of Import

Duty by %

under D8-PTA

2023 and subsequent years

4420.90.90 00

- - Other kg 15

44.21

Jadual

JADUAL KETIGA/THIRD SCHEDULE

[Perenggan 5/Paragraph 5]

SINGKATAN DAN SIMBOL/ABBREVIATIONS AND SYMBOLS

AC alternating current m3(*)

cubic metre(s) at a pressure of 1013 bar and a 1013 mbar and a temperature of 15oC.

ASTM

American Society for Testing

Materials

Becquerel μCi

Microcurie oC degree(s) Celsius mm millimetre(s)

cc cubic centimetre(s)

mN millinewton(s)

cg centigram(s)

MPa megapascal(s)

cm centimetre(s)

N newton(s)

cm2

square centimetre(s)

No.

Number cm3

cubic centimetre(s)

o-ortho-cN centinewton(s)

p-para-DC direct current

Ringgit Malaysia g gram(s)

RON

Research Octane Number

Hertz stk stick(s)

IR infra-red t tonne(s)

kcal kilocalorie(s)

u(pack)

packs kg kilogram(s)

u pieces/items kgf kilogram force 2u

Pairs kN kilonewton(s)

12u

Dozens kPa kilopascal(s)

100u hundred of pieces/items kV kilovolt(s)

1,000u thousand of pieces/items kVA kilovolts-ampere(s)

UV ultra-violet kvar kilovolts-ampere(s)-reactive

V volts kW kilowatt(s)

vol.

Volume 1,000 kWh 1,000 kilowatt hour

W watt(s)

l litre(s)

w.i.t.h.

whichever is the higher m metre(s)

percent m-meta-xo x degree(s)

square metre(s)

Year m3

cubic metre(s)

g.v.w gross vehicle weight

P.U. (A) 291 71

Dibuat 26 September 2023

Made 26 September 2023

[SULITKE.HT(96)515/11-15 Klt.2; MOF.TAX(S)700-12/2/61(17); PN(PU2)338/JLD.71]

ANWAR BIN IBRAHIM

Menteri Kewangan/

Minister of Finance

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]

[To be laid before the Dewan Rakyat pursuant to subsection 11(2) of the Customs Act 1967]

Common questions

What is PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023?: PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 is Malaysia P.U. (A), cited as P.U. (A) 291 2023, currently marked in force and first recorded in 2023.
Is PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 still in force?: Yes — PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 is currently in force.
When did PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 take effect?: PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 was first recorded in 2023.
How many schedules does PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 have?: PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 contains 5 schedules.
Where can I read the official version of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023?: The official text of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERDAGANGAN KEUTAMAAN DI KALANGAN NEGARA-NEGARA ANGGOTA D-8) 2023 is published at lom.agc.gov.my.