PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERKONGSIAN EKONOMI KOMPREHENSIF ANTARA KERAJAAN NEGARA-NEGARA ANGGOTA ASEAN DAN JEPUN) (PINDAAN) 2023

Komprehensif antara Kerajaan Negara-Negara Anggota ASEAN dan Jepun) 2020

[P.U. (A) 191/2020] dipinda dalam Jadual Pertama dengan menggantikan Appendix “B”

dengan Appendix “B” yang berikut:

3

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE AGREEMENT ON COMPREHENSIVE

ECONOMIC PARTNERSHIP AMONG THE GOVERNMENT OF THE MEMBER

STATES OF THE ASEAN AND JAPAN) (AMENDMENT) ORDER 2023

For the purposes of the product specific rules set out in this Annex, the term:

This Annex is based on the Harmonized System as amended on 1 January 2017.

5 3.

For the purposes of subparagraph 1(b) of Article 28 of the Agreement, the following shall apply:

01

Coffee, whether or not roasted or decaffeinated;

coffee husks and skins; coffee substitutes containing coffee in any proportion

- Coffee, not roasted:

11

-- Not decaffeinated

03 0903.00

Mate

22

-- Crushed or ground

05

Vanilla

11

-- Cinnamon (Cinnamomum zeylanicum Blume)

07

Cloves (whole fruit, cloves and stems)

12

-- Crushed or ground

01 1101.00

Wheat or meslin flour

20

- Of sago or of roots or tubers of heading 07.14

CC except from chapter 7

08

Starches; inulin

03 1503.00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

10

- Crude oil

09

Olive oil and its fractions, whether or not refined, but not chemically modified

10

- Virgin

11

Palm oil and its fractions, whether or not refined, but not chemically modified

11

-- Crude oil

20 1520.00

01 1601.00

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

CC except from chapter 1 or 2

10

- Homogenised preparations

CC except from chapter 1 or 2

04

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

- Fish, whole or in pieces, but not minced:

11

-- Salmon

CC except from chapter 3

05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

10

- Crab

CC except from chapter 3

- Shrimps and prawns:

01

Cane or beet sugar and chemically pure sucrose, in solid form

CC except from chapter 12

20

- Maple sugar and maple syrup

04

Sugar confectionery (including white chocolate), not containing cocoa

10

- Chewing gum, whether or not sugar-coated

01 1801.00

02

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

10

- Crispbread

02

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

CC except from chapter 7

91

-- Citrus fruit

CC except from chapter 8

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:

11

-- Ground-nuts

CC except from chapter 12

09

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

21

01

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate ; 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:

11

-- Extracts, essences and concentrates

03

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

10

- Soya sauce

06

Food preparations not elsewhere specified or included

10

- Protein concentrates and textured protein substances

01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

91

-- Non-alcoholic beer

03 2203.00

Beer made from malt

30

- Whiskies

RVC 40% or CTH except from heading 22.07

09 2209.00

Vinegar and substitutes for vinegar obtained from acetic acid

23

Residues and waste from the food industries;

prepared animal fodder

07 2307.00

01

Unmanufactured tobacco; tobacco refuse

10

- Tobacco, not stemmed/stripped

02

01 2501.00

Salt (including table salt and denatured salt)

and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water

Section VI Products of the chemical or allied industries 29

Organic chemicals

05

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

18

Description of goods

Product specific rules

Chapter

Heading

Subheading

- Other polyhydric alcohols:

44

-- D-glucitol (sorbitol)

CTH except from heading 17.02

06

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

- Cyclanic, cyclenic or cycloterpenic:

11

-- Menthol

CC except from chapter 33

18

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

14

-- Citric acid

CC except from chapter 17 or 23

40

00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37,

38 or 29.39

CTH except from heading 17.02 35

Albuminoidal substances; modified starches;

glues; enzymes

02

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives

- Egg albumin:

11

-- Dried

CC except from chapter 4

03 3503.00

Gelatin

(including gelatin in rectangular

(including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01

09

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included

10

- With a basis of amylaceous substances

CTH except from heading 11.08 or 35.05

24

Prepared binders for foundry moulds or cores;

chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included

60

- Sorbitol other than that of subheading 2905.44

CTH except from heading 17.02

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)

41

Raw hides and skins (other than furskins) and leather

42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers;

articles of animal gut (other than silk-worm gut)

43

Furskins and artificial fur; manufactures thereof

02

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03

10

- Articles of apparel and clothing accessories

CTH except from heading 43.02

04 4304.00

Artificial fur and articles thereof

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 44

05 4405.00

Wood wool; wood flour

01

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)

- Mats, matting and screens of vegetable materials:

21

-- Of bamboo

CC except from igusa of subheading 1401.90

01 5001.00

01

01 5201.00

01

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

08

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 55

02

Artificial filament tow

02

Felt, whether or not impregnated, coated, covered or laminated

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties

07

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics

08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties 58

Special woven fabrics; tufted textile fabrics;

lace; tapestries; trimmings; embroidery

CC, provided that, where non-originating materials of heading

29

Description of goods

Product specific rules

Chapter

Heading

Subheading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

01

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations

CC, except from heading 50.07, 51.11

through 51.13, 52.08

through 52.12, 53.09

through 53.11, 54.07,

08, or 55.12

through 55.16

02

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon

CTH, except from heading 50.07, 51.11

through 51.13, 52.08

through 52.12, 53.09

through 53.11, 54.07,

08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties

03

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02

CC, except from heading 50.07, 51.11

through 51.13, 52.08

through 52.12, 53.09

through 53.11, 54.07,

08, or 55.12

04

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut

30

Description of goods

Product specific rules

Chapter

Heading

Subheading to shape through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties

05 5905.00

Textile wall coverings

08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties

11

Textile products and articles, for technical uses, specified in Note 7 to this Chapter

CC, except from heading 50.07, 51.11

through 51.13, 52.08

through 52.12, 53.09

through 53.11, 54.07,

08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

31

Description of goods

Product specific rules

Chapter

Heading

Subheading 52.04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun entirely in one or more of the Parties 60

Knitted or crocheted fabrics

CC, provided that, where non-originating materials of heading 50.04 through 50.06,

06 through 51.10,

04 through 52.07,

06 through 53.08,

01 through 54.06, or 55.08 through 55.11

are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;

or

No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of chapter 60

is knitted or crocheted entirely in one or more of the Parties 61

Articles of apparel and clothing accessories, knitted or crocheted

CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,

12 through 55.16 or chapter 60 are used, each of the non-originating materials is knitted or

32

Description of goods

Product specific rules

Chapter

Heading

Subheading crocheted entirely in one or more of the

Parties 62

Articles of apparel and clothing accessories, not knitted or crocheted

01

Men's or boys' overcoats, car-coats, capes, cloaks, anoraks

(including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03

CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,

12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven entirely in one or more of the Parties

05

Men's or boys' shirts

03, 59.03, 59.06 or 59.07

11

Track suits, ski suits and swimwear; other garments

12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven, or

33

Description of goods

Product specific rules

Chapter

Heading

Subheading knitted or crocheted entirely in one or more of the Parties

13

Handkerchiefs

CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,

12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven entirely in one or more of the Parties

15

01

Blankets and travelling rugs

CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,

12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven, or knitted or crocheted entirely in one or more of the Parties

02

Bed linen, table linen, toilet linen and kitchen linen

06

Other headgear, whether or not lined or trimmed

18

Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles;

statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter

10

- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares

15

02

Ferro-alloys

40

- Angles, shapes and sections

25

03 7303.00

Tubes, pipes and hollow profiles, of cast iron

11

-- Welded, of stainless steel

09 or 72.11

07

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel

- Cast fittings:

21

-- Flanges

08

Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters,

38

Description of goods

Product specific rules

Chapter

Heading

Subheading balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

10

- Bridges and bridge-sections

14

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel

11

-- Roller chain

18

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel

- Threaded articles:

11

-- Coach screws

20

Springs and leaves for springs, of iron or steel

20

- Helical springs

25

Other cast articles of iron or steel

11

-- Grinding balls and similar articles for mills

07

Spark-ignition reciprocating or rotary internal combustion piston engines

- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:

31

-- Of a cylinder capacity not exceeding 50 cc

08

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

20

- Engines of a kind used for the propulsion of vehicles of Chapter 87

15

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

20

- Of a kind used for persons, in motor vehicles

73

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72

30

- Parts and accessories of the machines of heading 84.71

RVC 40% or CTH except from heading 85.42 85

Electrical machinery and equipment and parts

41

Description of goods

Product specific rules

Chapter

Heading

Subheading thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

23

Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

- Semiconductor media:

51

-- Solid-state non-volatile storage devices

RVC 40% or CTH except from heading 85.42

39

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode

(LED) lamps

50

- Light-emitting diode (LED) lamps

RVC 40% or CTH except from heading 85.42

43

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

70

- Other machines and apparatus

RVC 40% or CTH except from heading 85.42

Section XVII Vehicles, aircraft, vessels and associated transport equipment 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

01

Tractors (other than tractors of heading 87.09)

20

- Road tractors for semi-trailers

11

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

10

- Of motorcycles (including mopeds)

- Other:

13

Watch straps, watch bands and watch bracelets, and parts thereof

90

- Other

Section XX Miscellaneous manufactured articles 94

Furniture;

bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like;

prefabricated buildings

01

Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof

30

- Swivel seats with variable height adjustment

03

Other furniture and parts thereof