PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA

Q: Is PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA– NEW ZEALAND) (PINDAAN) 2026 still in force?

Yes — PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA– NEW ZEALAND) (PINDAAN) 2026 is currently in force.

Q: Where can I read the official version of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA– NEW ZEALAND) (PINDAAN) 2026?

The official text of PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA– NEW ZEALAND) (PINDAAN) 2026 is published at lom.agc.gov.my.

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Duti Kastam (Barang-Barang di bawah

Perjanjian

Penubuhan

Kawasan

Perdagangan

Bebas antara

ASEAN–Australia–New Zealand) (Pindaan) 2026.

(2)

Perintah ini mula berkuat kuasa pada 1 Jun 2026.

Pindaan Jadual Pertama

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:

3

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

4

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;

5

(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

Seksyen 1

For the purposes of this Order, a good shall be treated as an originating good if it is either:

(a)

wholly produced or obtained in a Party as provided in Article 3

(Goods Wholly Produced or Obtained);

(b)

not wholly produced or obtained in a Party provided that the good has satisfied the requirements of Article 4

(Goods Not Wholly Produced or Obtained); or

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(c)

produced in a Party exclusively from originating materials from one or more of the Parties, and it meets all other applicable requirements of this Order.

Seksyen 2

A good which complies with the origin requirements of paragraph 1

will retain its eligibility for preferential tariff treatment if exported to a Party and subsequently re-exported to another Party.

Article 3: Goods Wholly Produced or Obtained

For the purposes of Article 2.1(a) (Originating Goods), the following goods shall be considered as wholly produced or obtained in a Party:

(a)

plants and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked, or gathered in a Party;1

(b)

live animals born and raised in a Party;

(c)

goods obtained from live animals in a Party;

(d)

goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a Party;

(e)

minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Party;

(f)

goods of sea-fishing and other marine goods taken from the high seas, in accordance with international law2, by any vessel registered or recorded with a Party and entitled to fly the flag of that Party;

1 For the purposes of this Article, “in a Party” means the land, territorial sea, Exclusive Economic Zone,

Continental Shelf over which a Party exercises sovereignty, sovereign rights or jurisdiction, as the case may be, in accordance with international law.

For the avoidance of doubt, nothing contained in the above definition shall be construed as conferring recognition or acceptance by one Party of the outstanding maritime and territorial claims made by any other

Party, nor shall be taken as pre-judging the determination of such claims.

2 “International law” refers to generally accepted international law such as the United Nations Convention on the Law of the Sea.

7

(g)

goods produced on board any factory ship registered or recorded with a Party and entitled to fly the flag of that Party from the goods referred to in subparagraph (f);

(h)

goods taken by a Party, or a person of a Party, from the seabed or beneath the seabed beyond the Exclusive Economic Zone and adjacent

Continental Shelf of that Party and beyond areas over which third parties exercise jurisdiction under exploitation rights granted in accordance with international law;3

(i)

goods which are:

(i)

waste and scrap derived from production and consumption in a

Party provided that such goods are fit only for the recovery of raw materials; or

(ii)

used goods collected in a Party provided that such goods are fit only for the recovery of raw materials; and

(j)

goods produced or obtained in a Party solely from products referred to in subparagraphs (a) to (i) or from their derivatives.

Article 4: Goods Not Wholly Produced or Obtained

Seksyen 1

For the purposes of

Article 2.1(b)

(Originating

Goods), a good shall qualify as an originating good of a Party if it satisfies all applicable requirements of Annex 3B (Product-Specific Rules).

Seksyen 2

Where Annex 3B (Product-Specific Rules) provides a choice of rule between a regional value content-based rule of origin, a change in tariff classification-based rule of origin, a specific process of production, or a combination of any of these, a Party shall permit the producer or exporter of the good to decide which rule to use in determining if the good is an originating good.

3 “International law” refers to generally accepted international law such as the United Nations Convention on the Law of the Sea.

8

Article 5: Calculation of Regional Value Content

Seksyen 1

For the purposes of Article 4 (Goods Not Wholly Produced or Obtained), the formula for calculating the regional value content will be either:

(a)

Direct Formula

AANZFTA

Material

Cost

+ Labour

Cost

+ Overhead

Cost

+ Profit + Other

Costs

×100%

or

(b)

Indirect/Build-Down Formula

FOB −

Value of Non-Originating Materials

×100%

where:

(i)

AANZFTA Material Cost is the value of originating materials, parts or produce that are acquired or self-produced by the producer in the production of the good;

(ii)

Labour Cost includes wages, remuneration and other employee benefits;

(iii)

Overhead Cost is the total overhead expense;

(iv)

Other Costs are the costs incurred in placing the good in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees and service charges;

9

(v)

FOB is the free-on-board value of the goods as defined in Article 1

(Definitions); and

(vi)

Value of Non-Originating Materials is the CIF value at the time of importation or the earliest ascertained price paid for all non-originating materials, parts or produce that are acquired by the producer in the production of the good. Non-originating materials include materials of undetermined origin but do not include a material that is self-produced.

Seksyen 2

The value of goods under this Order shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

Article 6: Cumulative Rules of Origin

Seksyen 1

Unless otherwise provided in this Agreement, goods and materials which comply with the origin requirements provided in Article 2 (Originating

Goods), and which are used in another Party as materials in the production of another good or material, shall be considered as originating in the Party where working or processing of the finished good or material has taken place.

Seksyen 2

In addition to paragraph 1, the Participating Parties shall extend the application of cumulation referred to in paragraph 1 to all production undertaken on, and value-added to, non-originating materials in any

Participating Party, which are used in another Participating Party as materials in the production of another good or material. Such production undertaken on, or value added to, a non-originating material in the territory of one or more of the Participating Parties shall contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a Participating Party, regardless of whether that production or value added was sufficient to confer originating status to the material itself.

Seksyen 3

The Participating Parties shall implement paragraph 2 180 days after the date of entry into force of the Second Protocol.

Seksyen 4

For the purposes of this Article, “Participating Party” means:

(a)

a Party that does not make a notification under paragraph 5; or

10

(b)

a Party that has withdrawn its notification in accordance with paragraph 6.

Seksyen 5

Paragraph 2 shall not apply to a Party4 if that Party notifies the other Parties in writing through the FTA Joint Committee of its intention to not implement paragraph 2 (and is therefore a “non-Participating Party”

for the purposes of this Article) within 120 days after the date of entry into force of the Second Protocol.

Seksyen 6

A Party that has made a notification under paragraph 5 may at any time notify the other Parties in writing through the FTA Joint Committee of its withdrawal of the notification. 180 days after the date of a Party’s notification of withdrawal, paragraph 2 shall apply with respect to that Party.

Seksyen 7

For greater certainty, for the purposes of paragraph 2:

(a)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a Participating Party;

(b)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a non-Participating Party; and

(c)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of another non-Participating Party.

4 For greater certainty, a Party for whom the Second Protocol has not entered into force may also make a notification under this Paragraph.

11

Article 7: Minimal Operations and Processes

Where a claim for origin is based solely on regional value content, the operations or processes listed below, undertaken by themselves or in combination with each other, are considered to be minimal and shall not be taken into account in determining whether or not a good is originating:

(a)

ensuring preservation of goods in good condition for the purposes of transport or storage;

(b)

facilitating shipment or transportation;

(c)

packaging5 or presenting goods for transportation or sale;

(d)

simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling and uncoiling and other similar operations;

(e)

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

(f)

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

Article 8: De Minimis

Seksyen 1

A good that does not satisfy a change in tariff classification requirement pursuant to Annex 3B (Product-Specific Rules) will nonetheless be an originating good if:

(a)

(i)

for a good, other than that provided for in Chapters 50

to 63 of the HS Code, the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good;

5 This excludes encapsulation which is termed “packaging” by the electronics industry.

12

(ii)

for a good provided for in Chapters 50 to 63 of the

HS Code, the weight of all non-originating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good, or the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the

FOB value of the good; and

(b)

the good meets all other applicable criteria of this Order.

Seksyen 2

The value of such materials shall, however, be included in the value of non-originating materials for any applicable regional value content requirement.

Article 9:

Accessories,

Spare

Parts,

Tools and

Instructional or Other Information Materials

Seksyen 1

For the purposes of determining the origin of a good, accessories, spare parts, tools and instructional or other information materials presented with the good shall be considered part of that good and shall be disregarded in determining whether all the non-originating materials used in the production of the originating good have undergone the applicable change in tariff classification, provided that:

(a)

the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and

(b)

the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.

Seksyen 2

Notwithstanding paragraph 1, if the good is subject to a regional value content requirement, the value of the accessories, spare parts, tools and instructional or other information materials presented with the good shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

13

Seksyen 3

Paragraphs 1 and 2 do not apply where accessories, spare parts, tools and instructional or other information materials presented with the good have been added solely for the purpose of artificially raising the regional value content of that good, provided it is proven subsequently by the importing Party that they are not sold therewith.

Article 10: Identical and Interchangeable Materials

The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of Generally Accepted Accounting Principles of stock control applicable, or inventory management practice, in the exporting

Party.

Article 11: Treatment of Packing Materials and Containers

Seksyen 1

Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the origin of any good.

Seksyen 2

Packing materials and containers in which a good is packaged for retail sale, when classified together with that good, shall not be taken into account in determining whether all of the non-originating materials used in the production of the good have met the applicable change in tariff classification requirements for the good.

Seksyen 3

If a good is subject to a regional value content requirement, the value of the packing materials and containers in which the good is packaged for retail sale shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

Article 12: Indirect Materials

An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in the accounting records of the producer of the good.

14

Article 13: Recording of Costs

For the purposes of this Order, all costs shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the Party in which the goods are produced.

Article 14: Direct Consignment, Transit and Transshipment

An originating good shall retain its originating status as determined under

Article 2 (Originating Goods) if the following conditions have been met:

(a)

the good has been transported to the importing Party without passing through any non-Party; or

(b)

the good has transited through one or more non-Parties, provided that:

(i)

the good has not undergone subsequent production or any other operation outside the territories of the Parties other than unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party; and

(ii)

the good has not entered into commerce or free circulation in the non-Party.

Article 15: Proof of Origin

A claim that goods are eligible for preferential tariff treatment shall be supported by a Proof of Origin in accordance with Annex 3A (Annex on

Operational Certification Procedures).

Article 16: Denial of Preferential Tariff Treatment

The Customs Authority of the importing Party may deny a claim for preferential tariff treatment when:

(a)

the good does not qualify as an originating good; or

15

(b)

the importer, exporter or producer fails to comply with any of the relevant requirements of this Order.

Article 17: Review and Appeal

The importing Party shall grant the right of appeal in matters relating to the eligibility for preferential tariff treatment to producers, exporters or importers of goods traded or to be traded between the Parties, in accordance with its laws, regulations and administrative practices.

Article 18: Sub-Committee on Rules of Origin

Seksyen 1

For the purpose of the effective and uniform implementation of this Order, the Parties hereby establish a Sub-Committee on Rules of Origin

(the “ROO Sub-Committee”). The functions of the ROO Sub-Committee shall include:

(a)

monitoring of the implementation and administration of this

Order;

(b)

discussion of any issue that may arise in the course of implementation, including any matters that may have been referred to the ROO Sub-Committee by the Committee on Trade in Goods established pursuant to Article 19 (Committee on

Trade in Goods) of Chapter 2 (Trade in Goods) or the FTA Joint

Committee;

(c)

discussion of any proposed modifications of the rules of origin under this Order; and

(d)

consultations on issues relating to rules of origin and administrative co-operation.

Seksyen 2

The ROO Sub-Committee shall consist of representatives of the Parties.

It shall meet from time to time as mutually determined by the Parties.

16

Article 19: Consultations, Review and Modification

Seksyen 1

The Parties shall consult regularly to ensure that this Order is administered effectively, uniformly and consistently in order to achieve the spirit and objectives of this Agreement.

Seksyen 2

The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, may adopt revisions to the:

(a)

List of Data Requirements for inclusion in the Application for a Certificate of Origin and the Certificate of Origin, as set out in APPENDIX B1 (List of Data Requirements); and

(b)

Minimum Data Requirements for Declaration of Origin, as set out in APPENDIX B2 (Minimum Data Requirements-Declaration of Origin).

Seksyen 3

The List of Data Requirements and the Minimum Data Requirements for Declaration of Origin, and any subsequent revisions, adopted in accordance with Paragraph 2 shall be promptly published and shall come into effect on the date determined by the Parties through the FTA Joint Committee and on the basis of a report from the ROO Sub-Committee, through the Committee on Trade in Goods.

Seksyen 4

The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, shall adopt the transposition of Annex 3B (Product-Specific Rules) that is in the nomenclature of the revised HS Code following periodic amendments to the HS Code.

Such transposition shall be carried out without impairing the existing commitments and shall be completed in a timely manner. The Parties shall promptly publish the transposition of Annex 3B (Product-Specific Rules)

in the nomenclature of the revised HS Code.

Seksyen 5

This Order may be reviewed and modified in accordance with Article 6

(Amendments) of Chapter 21 (Final Provisions) as and when necessary, upon request of a Party, and subject to the agreement of the Parties, and may be open to such reviews and modifications as may be agreed upon by the FTA Joint Committee.

17

Article 20: Electronic System for Origin Information Exchange

The Parties may develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Order in a manner jointly determined by the relevant Parties.”;

(b)

dengan menggantikan Bahagian II dengan Bahagian yang berikut:

“BAHAGIAN II/PART II

ANNEX 3A: OPERATIONAL CERTIFICATION PROCEDURES

FOR THE RULES OF ORIGIN OF THE AGREEMENT ESTABLISHING

For the purpose of implementing the Rules of Origin, the following operational procedures on the issuance and verification of Proofs of Origin and other related administrative matters shall be observed by each Party:

PROOF OF ORIGIN

Rule 1

Seksyen 1

Any of the following shall be considered as a Proof of Origin:

(a)

a Certificate of Origin issued by an Issuing Authority/Body in accordance with this Annex;

(b)

a Declaration of Origin by an approved exporter in accordance with paragraph 1(a) of Rule 14; or

(c)

a Declaration of Origin by an exporter or producer in accordance with paragraph 1(b) of Rule 14, based on available information that the good is originating.

Seksyen 2

Australia, Brunei Darussalam, Indonesia, Malaysia, New Zealand, the Philippines, Singapore, Thailand and Viet Nam shall implement paragraph 1(c) no later than 10 years after their respective dates of entry

18

into force of the Second Protocol. Cambodia, Lao PDR and Myanmar shall implement paragraph 1(c) no later than 20 years after their respective dates of entry into force of the Second Protocol.

Seksyen 3

Notwithstanding paragraph 2, a Party may extend its transition period, by up to a maximum of 10 years, in which to implement paragraph 1(c), by notifying the Committee on Trade in Goods of that decision.

Seksyen 4

The Parties shall commence a review of this Rule on the date of entry into force of the Second Protocol for all Parties. This review will consider the introduction of Declaration of Origin by an importer as a Proof of Origin.

Seksyen 5

A Proof of Origin shall:

(a)

be in hardcopy, or any other medium, including electronic format as notified by an importing Party;

(b)

specify that the good is originating and meets the requirements of this Annex; and

(c)

contain at least the information set out in APPENDIX B1

(List of Data Requirements) or APPENDIX B2 (Minimum Data

Requirements – Declaration of Origin), as applicable.

Seksyen 6

Each Party shall provide that a Proof of Origin remains valid for 12 months from the date on which it is issued or completed.

AUTHORITIES

Rule 2

The Certificate of Origin shall be issued by an Issuing Authority/Body of the exporting Party. Details of the Issuing Authorities/Bodies shall be notified by each Party, through the ASEAN Secretariat, prior to the entry into force of this

Agreement. Any subsequent changes shall be promptly notified by each Party, through the ASEAN Secretariat.

19

Rule 3

Seksyen 1

The Issuing Authorities/Bodies shall provide the names, addresses, specimen signatures and specimens of the impressions of official seals of their respective Issuing Authorities/Bodies to the other Parties, through the ASEAN

Secretariat. The Issuing Authorities/Bodies shall submit electronically to the

ASEAN Secretariat the above information and specimens for dissemination to the other Parties. Any subsequent changes shall be promptly notified through the ASEAN Secretariat.

Seksyen 2

Any Certificate of Origin issued by a person not included in the list may not be honoured by the Customs Authority of the importing Party.

Rule 4

For the purpose of determining originating status, the

Issuing

Authorities/Bodies shall have the right to call for supporting documentary evidence or other relevant information to carry out any check considered appropriate in accordance with respective laws, regulations and administrative practices.

APPLICATIONS

Rule 5

Seksyen 1

The manufacturer, producer, or exporter of the good or its authorised representative shall apply in writing or by electronic means to an Issuing

Authority/Body, in accordance with the exporting Party’s laws, regulations and the Issuing Authority’s/Body’s procedures, requesting a pre-exportation examination of the origin of the good to be exported.

Seksyen 2

The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in issuing a Certificate of Origin for the good to be exported thereafter.

Seksyen 3

Pre-exportation examination need not apply to a good for which, by its nature, origin can be easily determined.

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Rule 6

The manufacturer, producer, or exporter of the good or its authorised representative shall apply for the Certificate of Origin by providing appropriate supporting documents and other relevant information, proving that the good to be exported qualifies as originating.

PRE-EXPORTATION EXAMINATION

Rule 7

The Issuing Authority/Body shall, to the best of its competence and ability, carry out proper examination, in accordance with the laws and regulations of the exporting Party or the procedures of the Issuing Authority/Body, upon each application for the Certificate of Origin to ensure that:

(a)

the application and the Certificate of Origin are duly completed and signed by the authorised signatory;

(b)

the good is an originating good in accordance with Article 2

(Originating Goods) of Chapter 3 (Rules of Origin);

(c)

other statements in the Certificate of Origin correspond to appropriate supporting documents and other relevant information; and

(d)

the information in APPENDIX B1 (List of Data Requirements)

is provided for the goods being exported.

ISSUANCE OF CERTIFICATE OF ORIGIN

Rule 8

Seksyen 1

The format of the Certificate of Origin (APPENDIX A) is to be determined by the Parties and it must contain the data requirements listed in

APPENDIX B1 (List of Data Requirements).

Seksyen 2

The Certificate of Origin shall comprise one original and two copies.

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Seksyen 3

The Certificate of Origin shall:

(a)

be in hardcopy, or any other medium, including electronic format as notified by an importing Party;

(b)

bear a unique reference number separately given by each place or office of issuance;

(c)

be in the English language; and

(d)

bear an authorised signature and official seal of the Issuing

Authority/Body. The signature and official seal may be applied electronically.

Seksyen 4

The original Certificate of Origin shall be forwarded by the exporter to the importer for submission to the Customs Authority of the importing

Party. Copies shall be retained by the Issuing Authority/Body and the exporter.

Seksyen 5

Multiple goods declared on the same Certificate of Origin shall be allowed, provided that each good is originating in its own right.

Rule 9

To implement Article 2 (Originating Goods) of Chapter 3 (Rules of Origin), a Proof of Origin shall specify the relevant origin conferring criteria.

Rule 10

In circumstances where a Certificate of Origin contains incorrect information, the appropriate Issuing Authority/Body of the exporting Party may:

(a)

issue a new Certificate of Origin within 12 months from the date of the original Certificate of Origin and invalidate the original

Certificate of Origin. The Certificate of Origin that is re-issued shall be valid for no longer than 12 months; or

(b)

make modifications to the Certificate of Origin by striking out the errors and making any additions or corrections. Any modifications shall be approved by a person authorised to sign the Certificate of Origin

22

and certified by the appropriate

Issuing

Authority/Body.

The modified Certificate of Origin shall retain its validity.

Rule 11

Seksyen 1

Where a Certificate of Origin has not been issued prior to or at the time of shipment due to involuntary errors or omissions or other valid causes, or has been issued as a replacement of a Certificate of Origin containing incorrect information, a Certificate of Origin may be issued retroactively, but no later than 12 months from the date of shipment, bearing the words

“ISSUED RETROACTIVELY”.

Seksyen 2

Subject to Rule 1, an intermediate Party’s Issuing Authority/Body, approved exporter or exporter shall issue a back-to-back Proof of Origin, provided that:

(a)

one or more valid original Proof(s) of Origin or a certified true copy of a Certificate of Origin is presented;

(b)

the period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original

Proof(s) of Origin;

(c)

for partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original

Proof(s) of Origin;

(d)

for consolidated export shipments, notwithstanding subparagraph (b), the back-to-back Proof of Origin shall be issued by the intermediate Party and presented to the final importing Party within the validity period of the earliest expiry date of the original Proof(s) of Origin;

(e)

the intermediate Party shall ensure that the total quantity of goods re-exported under the partial or consolidated export shipments does not exceed the total quantity of goods of the original Proof(s) of Origin from the first exporting Party when approving the back-to-back Proof of Origin;

23

(f)

the consignment which is to be re-exported using the back-to-back Proof of Origin does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, consolidation or splitting up of the consignment, or labelling only as required by the laws, regulations, procedures, administrative decisions, and policies of the importing Party or any other operations necessary to preserve them in good condition or to transport them to the importing Party;

(g)

the back-to-back Proof of Origin contains relevant information from the original Proof(s) of Origin in accordance with

APPENDIX B1 (List of Data Requirements) and APPENDIX B2

(Minimum Data Requirements – Declaration of Origin); and

(h)

the verification procedures in Rules 19 and 20 shall also apply to the back-to-back Proof of Origin.

Rule 12

In the event of theft, loss or destruction of a Certificate of Origin, the manufacturer, producer, exporter or its authorised representative may apply to the Issuing Authority/Body of the exporting Party for a certified true copy of the original Certificate of Origin. The copy shall:

(a)

be made on the basis of the export documents in their possession;

(b)

bear the words “CERTIFIED TRUE COPY”;

(c)

contain the same Certificate of Origin reference number and date of issuance of the original Certificate of Origin; and

(d)

be issued no later than 12 months from the date of issuance of the original Certificate of Origin.

24

THIRD COUNTRY INVOICING

Rule 13

Seksyen 1

An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that the sales invoice was issued by a company located in a third country other than the AANZFTA exporting or importing country, provided that the good meets the requirements in Chapter 3 (Rules of Origin).

Seksyen 2

The words “SUBJECT OF THIRD COUNTRY INVOICE (name of the first company issuing the third country invoice)” shall appear on the Certificate of

Origin.

DECLARATION OF ORIGIN

Rule 14

Seksyen 1

A Declaration of Origin referred to in Rule 1 may be completed by:

(a)

an approved exporter within the meaning of Rule 15; or

(b)

an exporter or a producer of the good, subject to paragraphs 2

and 3 of Rule 1.

Seksyen 2

A Declaration of Origin shall:

(a)

be completed in accordance with

APPENDIX

B2

(Minimum Data Requirements – Declaration of Origin);

(b)

be in the English language;

(c)

bear the name and signature of the certifying person; and

(d)

bear the date on which the Declaration of Origin was completed.

25

APPROVED EXPORTER

Rule 15

Seksyen 1

Each Party shall provide for the authorisation of an exporter who exports goods under this Agreement as an approved exporter, in accordance with its laws and regulations. An exporter seeking such authorisation must apply in writing or electronically and must offer to the satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the goods for which a Declaration of Origin is completed. The competent authority of an exporting Party may grant the status of approved exporter subject to any conditions which it considers appropriate, including the following:

(a)

that the exporter is duly registered in accordance with the laws and regulations of the exporting Party;

(b)

that the exporter knows and understands the rules of origin as set out in this Annex;

(c)

that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting

Party;

(d)

that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting

Party;

(e)

that the exporter, in the case of a trader, is able to obtain a declaration by the producer confirming the originating status of the good for which the Declaration of Origin is completed by an approved exporter and the readiness of the producer to co-operate in verification in accordance with Rules 19 and 20

and meet all requirements of this Annex; and

(f)

that the exporter has a well-maintained bookkeeping and record-keeping system, in accordance with the laws and regulations of the exporting Party.

26

Seksyen 2

The competent authority of an exporting Party shall:

(a)

make its approved exporter procedures and requirements public and easily available;

(b)

grant the approved exporter authorisation in writing or electronically;

(c)

provide the approved exporter an authorisation code which must be included in the Declaration of Origin; and

(d)

promptly include the information on the authorisation granted in the approved exporter database referred to in Paragraph 3.

Seksyen 3

The ASEAN Secretariat shall be the custodian of the approved exporter database, which can be accessed online by the Parties.

Seksyen 4

An approved exporter shall have the following obligations:

(a)

to allow the competent authority of an exporting Party access to the records referred to in Rule 25 and premises for the purposes of monitoring the use of an authorisation;

(b)

to complete Declarations of Origin only for goods for which the approved exporter has been allowed to do so by the competent authority of an exporting Party and for which it has all appropriate documents proving the originating status of the goods concerned at the time of completing the declaration;

(c)

to take full responsibility for all Declarations of Origin completed, including any misuse; and

(d)

to promptly inform the competent authority of an exporting

Party of any changes related to the information referred to in subparagraph (b).

Seksyen 5

Each Party shall promptly include the following information on its approved exporters in the approved exporter database:

27

(a)

the legal name and address of the exporter;

(b)

the approved exporter authorisation code;

(c)

the issuance date and, if applicable, the expiry date of its approved exporter authorisation; and

(d)

a list of goods subject to the authorisation, at least at the

HS Chapter level.

Any change in the items referred to in subparagraphs (a) to (d), or withdrawals or suspensions of authorisations, shall be promptly included in the approved exporter database.

Seksyen 6

Notwithstanding paragraph 5, no Party shall be required to provide the information referred to in that paragraph to the approved exporter database if it has established its own secure website, containing the above information, that is accessible to the Parties.

Seksyen 7

The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the Declarations of Origin completed by an approved exporter, and withdraw the authorisation where the conditions referred to in paragraph 1 are not met.

Seksyen 8

An approved exporter shall be prepared to submit at any time, on request of the customs authorities of the importing Party, all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfilment of the other requirements of this Annex.

CLAIM FOR PREFERENTIAL TARIFF TREATMENT

Rule 16

Seksyen 1

An importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating good on the basis of a Proof of Origin.

28

Seksyen 2

Unless otherwise provided in Chapter 3 (Rules of Origin), an importing Party shall provide that, for the purposes of claiming preferential tariff treatment, the importer shall:

(a)

make a declaration in its customs declaration that the good qualifies as an originating good;

(b)

have a valid Proof of Origin in its possession at the time the declaration referred to in subparagraph (a) is made; and

(c)

provide an original or a certified true copy of the Proof of Origin to the importing Party, if required by the importing Party, at the time of import declaration.

Seksyen 3

Notwithstanding paragraphs 1 and 2, the importing Party may not require a Proof of Origin for the purposes of claiming preferential tariff treatment if:

(a)

the customs value of the importation does not exceed US$200 or the equivalent amount in the importing Party’s currency or any higher amount as the importing Party may establish based on its laws, regulations or administrative practices; or

(b)

it is a good for which the importing Party has waived the requirement, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party’s laws and regulations governing claims for preferential tariff treatment under this Agreement.

Seksyen 4

The Customs Authority of the importing Party may require, where appropriate, the importer to submit supporting evidence that a good qualifies as an originating good, in accordance with the requirements of Chapter 3 (Rules of Origin).

Seksyen 5

The importer shall demonstrate that the requirements referred to in Article 14 (Direct Consignment, Transit and Transhipment) of Chapter 3

(Rules of Origin) have been met and provide such evidence on request of

29

the Customs Authority of the importing Party.

Rule 17

The following time limits for the presentation of the Proof of Origin shall be observed:

(a)

the Proof of Origin shall be valid for a period of 12 months from the date of issue and must be submitted to the Customs Authority of the importing Party within that period;

(b)

where the Proof of Origin is submitted to the Customs Authority of the importing Party after the expiration of the time limit for its submission, such Proof of Origin shall still be accepted, subject to the importing

Party’s laws, regulations or administrative practices, when failure to observe the time limit results from force majeure or other valid causes beyond the control of the importer and/or exporter; and

(c)

the Customs Authority of the importing Party may accept such Proof of

Origin, provided that the goods have been imported before the expiration of the time limit of that Proof of Origin.

POST-IMPORTATION CLAIMS FOR PREFERENTIAL TARIFF TREATMENT

Rule 18

Seksyen 1

Each Party shall, subject to its laws and regulations, provide that where a good would have qualified as an originating good when it was imported into that Party, the importer of the good may, within a period specified by its laws and regulations, and after the date on which the good was imported, apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good not having been granted preferential tariff treatment, on presentation of the following to the Customs Authority of that Party:

(a)

a Proof of Origin and other evidence that the good qualifies as an originating good; and

30

(b)

such other documentation in relation to the importation as the Customs Authority may require to satisfactorily evidence the preferential tariff treatment claimed.

Seksyen 2

Notwithstanding paragraph 1, each

Party may require, in accordance with its laws and regulations, that the importer notify the

Customs Authority of that Party of its intention to claim preferential tariff treatment at the time of importation.

ORIGIN VERIFICATION

Rule 19

Seksyen 1

The Customs Authority of the importing Party may verify the eligibility of a good for preferential tariff treatment in accordance with its laws, regulations or administrative practices.

Seksyen 2

If the Customs Authority of the importing Party has reasonable doubts as to the authenticity or accuracy of the information included in the Proof of Origin or other documentary evidence, it may:

(a)

institute retroactive checking measures to establish the validity of the Proof of Origin or other documentary evidence of origin;

(b)

request information from the relevant importer of a good for which preferential tariff treatment was claimed; and

(c)

issue written requests to the Issuing Authority/Body of the exporting Party for information from the exporter or producer.6

Seksyen 3

A request for information in accordance with paragraph 2(a)

shall not preclude the use of the verification visit provided for in Rule 20.

Seksyen 4

The recipient of a request for information under paragraph 2

shall provide the information requested within 90 days from the date the written request is made.

6 The Customs Authority of the importing Party may also issue written requests directly to the approved exporter, exporter or producer in Australia or New Zealand.

31

Seksyen 5

The Customs Authority of the importing Party shall provide written advice as to whether the goods are eligible for preferential tariff treatment to all the relevant parties within 60 days from receipt of information necessary to make a decision.

VERIFICATION VISIT

Rule 20

Seksyen 1

If the Customs Authority of the importing Party wishes to undertake a verification visit, it shall issue a written request to the Issuing

Authority/Body of the exporting Party at least 30 days in advance of the proposed verification visit.7

Seksyen 2

If the Issuing Authority/Body of the exporting Party is not a government agency, the Customs Authority of the importing Party shall notify the Customs Authority of the exporting Party of the written request to undertake the verification visit.

Seksyen 3

The written request referred to in paragraphs 1 and 2

shall at a minimum include:

(a)

the identity of the Customs Authority issuing the request;

(b)

the name of the exporter or the producer of the exporting Party whose good is subject to the verification visit;

(c)

the date the written request is made;

(d)

the proposed date and place of the visit;

(e)

the objective and scope of the proposed visit, including specific reference to the good subject to the verification; and

7 The Customs Authority of the importing Party may also issue a written request to undertake a verification visit directly to the approved exporter, exporter or producer in Australia or New Zealand.

32

(f)

the names and titles of the officials of the Customs Authority or other relevant authorities of the importing Party who will participate in the visit.

Seksyen 4

The Issuing Authority/Body of the exporting Party shall notify the exporter or producer of the intended verification visit by the Customs

Authority or other relevant authorities of the importing

Party and request the exporter or producer to:

(a)

permit the Customs Authority or other relevant authorities of the importing Party to visit their premises or factory; and

(b)

provide information relating to the origin of the good.

Seksyen 5

The Issuing Authority/Body shall advise the exporter or producer that, should they fail to respond by a specified date, preferential tariff treatment may be denied.

Seksyen 6

The Issuing Authority/Body of the exporting Party shall advise the Customs Authority of the importing Party within 30 days of the date of the written request from the Customs Authority of the importing Party whether the exporter or producer has agreed to the request for a verification visit.

Seksyen 7

The

Customs

Authority of the importing

Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer.

Seksyen 8

The Customs Authority of the importing Party shall complete any action to verify eligibility for preferential tariff treatment and make a decision within 150 days of the date of the request to the Issuing

Authority/Body under paragraph 1. The Customs Authority of the importing

Party shall provide written advice as to whether goods are eligible for preferential tariff treatment to the relevant parties within ten days of the decision being made.

Seksyen 9

Parties shall maintain the confidentiality of information classified as confidential collected in the process of verification and shall protect that information from disclosure that could prejudice the competitive position

33

of the person who provided the information. The information classified as confidential may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.8

SUSPENSION OF PREFERENTIAL TARIFF TREATMENT

Rule 21

Seksyen 1

The

Customs

Authority of the importing

Party may suspend preferential tariff treatment to a good that is the subject of an origin verification action under this Annex for the duration of that action or any part thereof.

Seksyen 2

The importing Party may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

Seksyen 3

In the event that a determination is made by the Customs Authority of the importing Party that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.

Rule 22

When the destination of any goods exported to a specified Party is changed after their export from the exporting Party, but before clearance by the importing Party, the exporter, manufacturer, producer or its authorised representative shall apply in writing to the Issuing Authority/Body for a new

Certificate of Origin for the goods changing destination. The application shall include the original Certificate of Origin relating to the goods.

Rule 23

For the purpose of implementing Article 14 (b) (Direct Consignment,

Transit and Transshipment) of Chapter 3 (Rules of Origin) where

8 This paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of

transportation is effected through the territory of any non-Party, relevant documents and evidence shall be provided upon request by the Customs

Authority of the importing Party, which may include:

Seksyen 1

Each Party shall require that the Issuing Authority/Body, manufacturer, producer, exporter, importer and their authorised representatives maintain for a period of not less than three years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that the good for which a claim for preferential tariff treatment was made qualifies for preferential tariff treatment. Such records may be in electronic form.

35

Seksyen 2

Information relating to the validity of the Proof of Origin shall be furnished upon request of the importing Party by an official or person authorised to sign the Proof of Origin and certified by the appropriate Issuing

Authority/Body, exporter or producer.

Seksyen 3

Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Proofs of Origin purposes only.9

ACTION AGAINST FRAUDULENT ACTS

Rule 26

When it is suspected that fraudulent acts in connection with a Proof of Origin have been committed, the government authorities concerned shall co-operate in the action to be taken in the Party concerned against the persons involved, in accordance with the Party’s laws and regulations.

GOODS IN TRANSPORT OR STORAGE

Rule 27

Originating goods which are in the process of being transported from the exporting Party to the importing Party, or which are in temporary storage in a bonded area in the importing Party, should be accorded preferential tariff treatment if they are imported into the importing Party on or after the date of entry into force of this

Agreement, subject to the submission of a Certificate of Origin issued retroactively to the Customs Authority of the importing Party and subject to laws, regulations or administrative practices of the importing Party.

9 This Paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of

SETTLEMENT OF DISPUTES

Rule 2810

Seksyen 1

In the case of a dispute concerning origin determination, classification of goods or other matters, the government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Parties for information.

Seksyen 2

If no settlement can be reached bilaterally, the dispute may be referred to the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin).”;

(c)

dengan menggantikan Appendix “A” dengan Appendix yang berikut:

“APPENDIX A

Seksyen 1

Goods Consigned from (Exporter’s name, address and country)

Certificate No. Form AANZ

AGREEMENT ESTABLISHING THE ASEAN

– AUSTRALIA–NEW ZEALAND FREE

TRADE AREA (AANZFTA)

CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

Issued in ……………………………

(Country)

(see Overleaf Notes)

Seksyen 2

Goods Consigned to (Importer’s/ Consignee’s name, address, country)

Seksyen 3

Means of transport and route (if known)

Shipment Date:

Vessel’s name/Aircraft etc.:

Port of Discharge:

Seksyen 4

For Official Use

 Preferential Treatment Given Under AANZFTA

 Preferential Treatment Not Given (Please state reason/s)

………………………………………………………………………

Signature of Authorised Signatory of the Importing Country

10 This Rule is without prejudice to a Party’s rights under Chapter 20 (Consultations and Dispute Settlement).

37

Seksyen 5

Item number

Seksyen 6

Marks and numbers on packages

Seksyen 7

Number and kind of packages;

description of goods including HS

Code (6 digits) and brand name (if applicable). Name of company issuing third party invoice (if applicable)

Seksyen 8

Origin

Conferring

Criterion

(see Overleaf

Seksyen 9

Notes)

Quantity (Gross weight or other measurement), and value (FOB) where RVC is applied (see Overleaf Notes)

Seksyen 10

Invoice number(s)

and date of invoice(s)

Seksyen 11

Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in

………………………………………………………………………..

(country)

and that they comply with the rules of origin, as provided in

Chapter 3 of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area for the goods exported to

………………………………………………………………………..

(importing country)

…………………………………………………………......................

Seksyen 12

Place and date, name, signature and company of authorised signatory

On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area.

…………………………………………………………….................

.

Place and date, signature and stamp of Authorised Issuing

Seksyen 13

Authority/ Body

 Back-to-back Certificate of Origin  Subject of third country invoice  Issued retroactively

 De Minimis  Accumulation

OVERLEAF NOTES

Seksyen 1

Countries which accept this form for the purpose of preferential treatment under the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area (the Agreement):

Australia

Brunei Darussalam

Cambodia

Indonesia

Lao PDR

Malaysia

Myanmar

New Zealand

Philippines

Singapore

Thailand

Viet Nam

(herein after individually referred to as a Party)

Seksyen 2

CONDITIONS: To be eligible for the preferential treatment under the AANZFTA, goods must:

a.

Fall within a description of products eligible for concessions in the importing Party;

38

b.

Comply with all relevant provisions of Chapter 3 (Rules of Origin) of the Agreement.

Seksyen 3

EXPORTER AND CONSIGNEE: Details of the exporter of the goods (including name, address and country) and consignee (name and address) must be provided in Box 1 and Box 2, respectively.

Seksyen 4

DESCRIPTION OF GOODS: The description of each good in Box 7 must include the Harmonized Commodity Description and Coding

System (HS) subheading at the 6-digit level of the exported product, and if applicable, product name and brand name. This information should be sufficiently detailed to enable the products to be identified by the customs officer examining them.

Seksyen 5

ORIGIN CRITERIA: For the goods that meet the origin criteria, the exporter should indicate in Box8of this Form, the origin criteria met, in the manner shown in the following table:

Seksyen 6

EACH GOOD CLAIMING PREFERENTIAL TARIFF TREATMENT MUST QUALIFY IN ITS OWN RIGHT: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are exported.

Seksyen 7

FOB VALUE: For Consignments to all Parties where the origin criteria includes a Regional Value Content requirement:

• An exporter from an ASEAN Member State must provide in Box 9 the FOB value of the goods

• An exporter from Australia or New Zealand can complete either Box 9 or provide a separate “Exporter Declaration” stating the FOB value of the goods.

The FOB value is not required for consignments where the origin criteria does not include a Regional Value Content requirement.

Seksyen 8

INVOICES: Indicate the invoice number and date for each item. The invoice should be the one issued for the importation of the good into the importing Party.

Seksyen 9

SUBJECT OF THIRD COUNTRY INVOICE: In cases where invoices used for the importation are issued in a third country, in accordance with Rule 13 of the Operational Certification Procedures, the “SUBJECT OF THIRD COUNTRY INVOICE” box in Box 13 should be ticked

(✓). The name of the first company issuing the third country invoice should be provided in Box 7 or, if there is insufficient space, on a continuation sheet. Box 10 should indicate either the sales invoice issued by the trader in a third country, or exporter’s invoice, or the manufacturer’s invoice.

Seksyen 10

BACK-TO-BACK CERTIFICATE OF ORIGIN: In the case of a back-to-back certificate of origin issued in accordance with paragraph 2

of Rule 11 of the Operational Certification Procedures, the “Back-to-back certificate of origin” in Box 13 should be ticked (√), and the original Proof(s) of Origin reference number, date of issuance, Country of Origin shall be indicated in box 7. If applicable, the approved exporter authorisation code of the first exporting Party shall also be indicated in box 7.

Seksyen 11

CERTIFIED TRUE COPY: In case of a certified true copy, the words “CERTIFIED TRUE COPY” should be written or stamped on Box 12

of the Certificate with the date of issuance of the copy in accordance with Rule 12 of the Operational Certification Procedures.

Seksyen 12

FOR OFFICIAL USE: The Customs Authority of the Importing Party must indicate () in the relevant boxes in Box4 whether or not preferential tariff treatment is accorded.

Seksyen 13

BOX 13: The items in Box 13 should be ticked (), as appropriate, in those cases where such items are relevant to the goods covered by the Certificate.

Seksyen 14

ISSUED RETROACTIVELY: Where a Certificate of Origin is issued retroactively in accordance with paragraph 1 of Rule 11 of the

Operational Certification Procedure (OCP), the “ISSUED RETROACTIVELY” box in Box 13 should be ticked.

Circumstances of production or manufacture in the country named in Box11of this form:

Insert in Box 8

(a)

Goods wholly produced or obtained satisfying Article 2.1(a) of Chapter 3 of the Agreement

WO

(b)

Goods produced entirely satisfying Article 2.1(c) of Chapter 3 of the Agreement

PE

(c)

Not wholly produced or obtained in a Party, provided that the goods satisfy Article 4 of

Chapter 3 of the Agreement as amended by the Second Protocol i.e., if the good is specified in Annex 3B, all the product specific requirements listed have been met:

- Change in Tariff Classification

CTC

- Regional Value Content

RVC

- Regional Value Content + Change in Tariff Classification

“e.g. CTSH + RVC 35%”

- Other, including a Specific Manufacturing or Processing Operation

Other

39

Continuation Sheet

ORIGINAL

Certificate No.

Form AANZ

Seksyen 5

Item number

Seksyen 6

Marks and numbers on packages

Seksyen 7

Number and kind of packages; description of goods including HS

Code (6 digits) and brand name

(if applicable). Name of company issuing third party invoice

(if applicable)

Seksyen 8

Origin

Conferring

Criterion

(see

Seksyen 9

Overleaf Notes)

(Gross weight or other measurement), and value

(FOB)

where

RVC is applied (see

Seksyen 10

Overleaf Notes)

Seksyen 11

Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in

………………………………………………………………………..

(country)

and that they comply with the rules of origin, as provided in

Chapter 3 of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area for the goods exported to

………………………………………………………………………..

(importing country)

…………………………………………………………......................

Seksyen 12

Place and date, name, signature and company of authorised signatory

On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area.

……………………………………………………………..................

Place and date, signature and stamp of Authorised Issuing

Authority/ Body

”;

40

(d)

dengan memotong Appendix “A1”;

(e)

dengan menggantikan Appendix “A2” dengan Appendix yang berikut:

“APPENDIX B1

LIST OF DATA REQUIREMENTS

11In the case of goods exported from and imported by Cambodia and Myanmar, the FOB value shall be included in the Certificate of Origin or the back-to-back Certificate of Origin for all goods, irrespective of the origin criteria used, for two (2) years from the date of entry into force of the First Protocol or an earlier date as endorsed by the Committee on Trade in Goods.

The FOB value, where required to be included in the back-to-back Certificate of Origin, shall be the FOB value of the goods exported from the intermediate Party.

In the case of Australia and New Zealand, a Certificate of Origin or back-to-back Certificate of Origin which does not state the FOB value, in cases where this would otherwise be required, shall be accompanied by a declaration made by the exporter stating the FOB value of each good described in the Certificate of Origin.

Seksyen 1

Exporter details

Seksyen 2

The name and address and contact details of the exporter

(a

Certificate of

(i)

Consignee name and address

(ii)

Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading

(iii)

Port of Discharge, if known

Seksyen 3

Origin can only apply to a single shipment of goods)

(i)

Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name

(ii)

The relevant origin conferring criteria

(iii)

FOB value when the regional value content origin criteria is used11

41

APPENDIX B2

MINIMUM DATA REQUIREMENTS – DECLARATION OF ORIGIN

The minimum data to be included in a Declaration of Origin are:

Seksyen 1

the exporter’s name and address;

Seksyen 2

the producer’s name and address, if known;

Seksyen 3

the importer’s or consignee’s name and address;

Seksyen 4

a description of the goods and the HS Code of the goods (six-digit level);

Seksyen 5

in the case of an approved exporter, the authorisation code or identification code of the exporter or producer;

Seksyen 6

the unique reference number;

Seksyen 7

the origin conferring criterion;

Seksyen 8

certification by an authorised signatory that the goods specified in the Declaration of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin);

Seksyen 9

the country of origin;

Seksyen 4

Certification by

Issuing

Authority/Body

Certification by the

Issuing

Authority/Body that the goods specified in the Certificate of Origin meet all the relevant requirements of Chapter 3

(Rules of Origin) based on the evidence provided

Seksyen 5

Certificate of Origin number A unique number assigned to the

Certificate of Origin by the Issuing

Authority/Body

42

Seksyen 10

the FOB value, if the regional value content origin conferring criterion is used;

Seksyen 11

the quantity of the goods;

Seksyen 12

in the case of a back-to-back Declaration of Origin, the original

Proof of Origin reference number, date of issuance, country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party.”; dan

(f)

dengan menggantikan perkataan “ANNEX 2” dengan perkataan “ANNEX 3B”.

Dibuat 14 Mei 2026

[SULIT KE.HT(96)515/11-14 Klt.8; MOF.TAX(S)700-12/3/3 JLD.2; PN(PU2)338/JLD.82]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

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

43

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE AGREEMENT ESTABLISHING

THE ASEAN–AUSTRALIA–NEW ZEALAND FREE TRADE AREA)

(AMENDMENT) ORDER 2026

(a)

a Proof of Origin;

(b)

an invoice;

(c)

transport documents;

(d)

a packing list; and

(e)

in the case of storage, storage or customs documents.

MINOR DISCREPANCIES AND ERRORS

Rule 24

The Customs Authority of an importing Party shall disregard minor discrepancies or errors, such as slight discrepancies between documents, omissions of information, typing errors or protrusions from the designated field, provided that these minor discrepancies or errors do not create doubt as to the originating status of the good.

RECORD KEEPING

Rule 25

(1)

This order may be cited as the Customs Duties (Goods under the Agreement

Establishing the ASEAN–Australia–New Zealand Free Trade Area) (Amendment)

Order 2026.

(2)

This Order comes into operation on 1 June 2026.

Amendment of First Schedule 2.

The

Customs

Duties

(Goods under the

Agreement

Establishing the ASEAN–Australia–New Zealand Free Trade Area) Order 2025 [P.U. (A) 182/2025]

is amended in the First Schedule—

(a)

by substituting for Part I the following Part:

“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:

44

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

45

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;

46

(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

Seksyen 1

For the purposes of this Order, a good shall be treated as an originating good if it is either:

(a)

wholly produced or obtained in a Party as provided in Article 3

(Goods Wholly Produced or Obtained);

(b)

not wholly produced or obtained in a Party provided that the good has satisfied the requirements of Article 4

(Goods Not Wholly Produced or Obtained); or

(c)

produced in a Party exclusively from originating materials from one or more of the Parties,

47

and it meets all other applicable requirements of this Order.

Seksyen 2

A good which complies with the origin requirements of paragraph 1

will retain its eligibility for preferential tariff treatment if exported to a Party and subsequently re-exported to another Party.

Article 3: Goods Wholly Produced or Obtained

For the purposes of Article 2.1(a) (Originating Goods), the following goods shall be considered as wholly produced or obtained in a Party:

(a)

plants and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi and live plants, grown, harvested, picked, or gathered in a Party;1

(b)

live animals born and raised in a Party;

(c)

goods obtained from live animals in a Party;

(d)

goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering, or capturing in a Party;

(e)

minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Party;

(f)

goods of sea-fishing and other marine goods taken from the high seas, in accordance with international law2, by any vessel registered or recorded with a Party and entitled to fly the flag of that Party;

1 For the purposes of this Article, “in a Party” means the land, territorial sea, Exclusive Economic Zone,

Continental Shelf over which a Party exercises sovereignty, sovereign rights or jurisdiction, as the case may be, in accordance with international law.

For the avoidance of doubt, nothing contained in the above definition shall be construed as conferring recognition or acceptance by one Party of the outstanding maritime and territorial claims made by any other

Party, nor shall be taken as pre-judging the determination of such claims.

2 “International law” refers to generally accepted international law such as the United Nations Convention on the Law of the Sea.

48

(g)

goods produced on board any factory ship registered or recorded with a Party and entitled to fly the flag of that Party from the goods referred to in subparagraph (f);

(h)

goods taken by a Party, or a person of a Party, from the seabed or beneath the seabed beyond the Exclusive Economic Zone and adjacent

Continental Shelf of that Party and beyond areas over which third parties exercise jurisdiction under exploitation rights granted in accordance with international law;3

(i)

goods which are:

(i)

waste and scrap derived from production and consumption in a

Party provided that such goods are fit only for the recovery of raw materials; or

(ii)

used goods collected in a Party provided that such goods are fit only for the recovery of raw materials; and

(j)

goods produced or obtained in a Party solely from products referred to in subparagraphs (a) to (i) or from their derivatives.

Article 4: Goods Not Wholly Produced or Obtained

Seksyen 1

For the purposes of

Article 2.1(b)

(Originating

Goods), a good shall qualify as an originating good of a Party if it satisfies all applicable requirements of Annex 3B (Product-Specific Rules).

Seksyen 2

Where Annex 3B (Product-Specific Rules) provides a choice of rule between a regional value content-based rule of origin, a change in tariff classification-based rule of origin, a specific process of production, or a combination of any of these, a Party shall permit the producer or exporter of the good to decide which rule to use in determining if the good is an originating good.

3 “International law” refers to generally accepted international law such as the United Nations Convention on the Law of the Sea.

49

Article 5: Calculation of Regional Value Content

Seksyen 1

For the purposes of Article 4 (Goods Not Wholly Produced or Obtained), the formula for calculating the regional value content will be either:

(a)

Direct Formula

AANZFTA

Material

Cost

+ Labour

Cost

+ Overhead

Cost

+ Profit + Other

Costs

×100%

or

(b)

Indirect/Build-Down Formula

FOB −

Value of Non-Originating Materials

×100%

where:

(i)

AANZFTA Material Cost is the value of originating materials, parts or produce that are acquired or self-produced by the producer in the production of the good;

(ii)

Labour Cost includes wages, remuneration and other employee benefits;

(iii)

Overhead Cost is the total overhead expense;

(iv)

Other Costs are the costs incurred in placing the good in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees and service charges;

50

(v)

FOB is the free-on-board value of the goods as defined in Article 1

(Definitions); and

(vi)

Value of Non-Originating Materials is the CIF value at the time of importation or the earliest ascertained price paid for all non-originating materials, parts or produce that are acquired by the producer in the production of the good. Non-originating materials include materials of undetermined origin but do not include a material that is self-produced.

Seksyen 2

The value of goods under this Order shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

Article 6: Cumulative Rules of Origin

Seksyen 1

Unless otherwise provided in this Agreement, goods and materials which comply with the origin requirements provided in Article 2 (Originating

Goods), and which are used in another Party as materials in the production of another good or material, shall be considered as originating in the Party where working or processing of the finished good or material has taken place.

Seksyen 2

In addition to paragraph 1, the Participating Parties shall extend the application of cumulation referred to in paragraph 1 to all production undertaken on, and value-added to, non-originating materials in any Participating Party, which are used in another Participating Party as materials in the production of another good or material.

Such production undertaken on, or value added to, a non-originating material in the territory of one or more of the

Participating

Parties shall contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a Participating Party, regardless of whether that production or value added was sufficient to confer originating status to the material itself.

Seksyen 3

The Participating Parties shall implement paragraph 2 180 days after the date of entry into force of the Second Protocol.

Seksyen 4

For the purposes of this Article, “Participating Party” means:

51

(a)

a Party that does not make a notification under paragraph 5; or

(b)

a Party that has withdrawn its notification in accordance with paragraph 6.

Seksyen 5

Paragraph 2 shall not apply to a Party4 if that Party notifies the other Parties in writing through the FTA Joint Committee of its intention to not implement paragraph 2 (and is therefore a “non-Participating Party”

for the purposes of this Article) within 120 days after the date of entry into force of the Second Protocol.

Seksyen 6

A Party that has made a notification under paragraph 5 may at any time notify the other Parties in writing through the FTA Joint Committee of its withdrawal of the notification. 180 days after the date of a Party’s notification of withdrawal, paragraph 2 shall apply with respect to that Party.

Seksyen 7

For greater certainty, for the purposes of paragraph 2:

(a)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a Participating Party;

(b)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a non-Participating Party; and

(c)

production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of

4 For greater certainty, a Party for whom the Second Protocol has not entered into force may also make a notification under this Paragraph.

52

determining the origin of a good or material finished in the territory of another non-Participating Party.

Article 7: Minimal Operations and Processes

Where a claim for origin is based solely on regional value content, the operations or processes listed below, undertaken by themselves or in combination with each other, are considered to be minimal and shall not be taken into account in determining whether or not a good is originating:

(a)

ensuring preservation of goods in good condition for the purposes of transport or storage;

(b)

facilitating shipment or transportation;

(c)

packaging5 or presenting goods for transportation or sale;

(d)

simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling and uncoiling and other similar operations;

(e)

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

(f)

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

Article 8: De Minimis

Seksyen 1

A good that does not satisfy a change in tariff classification requirement pursuant to Annex 3B (Product-Specific Rules) will nonetheless be an originating good if:

(a)

(i)

for a good, other than that provided for in Chapters 50

to 63 of the HS Code, the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good;

5 This excludes encapsulation which is termed “packaging” by the electronics industry.

53

(ii)

for a good provided for in Chapters 50 to 63 of the

HS Code, the weight of all non-originating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good, or the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the

FOB value of the good; and

(b)

the good meets all other applicable criteria of this Order.

Seksyen 2

The value of such materials shall, however, be included in the value of non-originating materials for any applicable regional value content requirement.

Article 9:

Accessories,

Spare

Parts,

Tools and

Instructional or Other Information Materials

Seksyen 1

For the purposes of determining the origin of a good, accessories, spare parts, tools and instructional or other information materials presented with the good shall be considered part of that good and shall be disregarded in determining whether all the non-originating materials used in the production of the originating good have undergone the applicable change in tariff classification, provided that:

(a)

the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and

(b)

the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.

Seksyen 2

Notwithstanding paragraph 1, if the good is subject to a regional value content requirement, the value of the accessories, spare parts, tools and instructional or other information materials presented with the good shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

54

Seksyen 3

Paragraphs 1 and 2 do not apply where accessories, spare parts, tools and instructional or other information materials presented with the good have been added solely for the purpose of artificially raising the regional value content of that good, provided it is proven subsequently by the importing Party that they are not sold therewith.

Article 10: Identical and Interchangeable Materials

The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of Generally Accepted Accounting Principles of stock control applicable, or inventory management practice, in the exporting

Party.

Article 11: Treatment of Packing Materials and Containers

Seksyen 1

Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the origin of any good.

Seksyen 2

Packing materials and containers in which a good is packaged for retail sale, when classified together with that good, shall not be taken into account in determining whether all of the non-originating materials used in the production of the good have met the applicable change in tariff classification requirements for the good.

Seksyen 3

If a good is subject to a regional value content requirement, the value of the packing materials and containers in which the good is packaged for retail sale shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

Article 12: Indirect Materials

An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in the accounting records of the producer of the good.

55

Article 13: Recording of Costs

For the purposes of this Order, all costs shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the Party in which the goods are produced.

Article 14: Direct Consignment, Transit and Transshipment

An originating good shall retain its originating status as determined under

Article 2 (Originating Goods) if the following conditions have been met:

(a)

the good has been transported to the importing Party without passing through any non-Party; or

(b)

the good has transited through one or more non-Parties, provided that:

(i)

the good has not undergone subsequent production or any other operation outside the territories of the Parties other than unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party; and

(ii)

the good has not entered into commerce or free circulation in the non-Party.

Article 15: Proof of Origin

A claim that goods are eligible for preferential tariff treatment shall be supported by a Proof of Origin in accordance with Annex 3A (Annex on

Operational Certification Procedures).

Article 16: Denial of Preferential Tariff Treatment

The Customs Authority of the importing Party may deny a claim for preferential tariff treatment when:

(a)

the good does not qualify as an originating good; or

(b)

the importer, exporter or producer fails to comply with any of the relevant requirements of this Order.

56

Article 17: Review and Appeal

The importing Party shall grant the right of appeal in matters relating to the eligibility for preferential tariff treatment to producers, exporters or importers of goods traded or to be traded between the Parties, in accordance with its laws, regulations and administrative practices.

Article 18: Sub-Committee on Rules of Origin

Seksyen 1

For the purpose of the effective and uniform implementation of this Order, the Parties hereby establish a Sub-Committee on Rules of Origin

(the “ROO Sub-Committee”). The functions of the ROO Sub-Committee shall include:

(a)

monitoring of the implementation and administration of this Order;

(b)

discussion of any issue that may arise in the course of implementation, including any matters that may have been referred to the ROO Sub-Committee by the Committee on Trade in Goods established pursuant to Article 19 (Committee on

Trade in Goods) of Chapter 2 (Trade in Goods) or the FTA Joint

Committee;

(c)

discussion of any proposed modifications of the rules of origin under this Order; and

(d)

consultations on issues relating to rules of origin and administrative co-operation.

Seksyen 2

The ROO Sub-Committee shall consist of representatives of the Parties.

It shall meet from time to time as mutually determined by the Parties.

57

Article 19: Consultations, Review and Modification

Seksyen 1

The Parties shall consult regularly to ensure that this Order is administered effectively, uniformly and consistently in order to achieve the spirit and objectives of this Agreement.

Seksyen 2

The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, may adopt revisions to the:

(a)

List of Data Requirements for inclusion in the Application for a Certificate of Origin and the Certificate of Origin, as set out in APPENDIX B1 (List of Data Requirements); and

(b)

Minimum Data Requirements for Declaration of Origin, as set out in APPENDIX B2 (Minimum Data Requirements-Declaration of Origin).

Seksyen 3

The List of Data Requirements and the Minimum Data Requirements for

Declaration of

Origin, and any subsequent revisions, adopted in accordance with Paragraph 2 shall be promptly published and shall come into effect on the date determined by the Parties through the FTA Joint Committee and on the basis of a report from the ROO Sub-Committee, through the Committee on Trade in Goods.

Seksyen 4

The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, shall adopt the transposition of Annex 3B (Product-Specific Rules) that is in the nomenclature of the revised HS Code following periodic amendments to the HS Code.

Such transposition shall be carried out without impairing the existing commitments and shall be completed in a timely manner.

The Parties shall promptly publish the transposition of Annex 3B

(Product-Specific Rules) in the nomenclature of the revised HS Code.

Seksyen 5

This Order may be reviewed and modified in accordance with Article 6

(Amendments) of Chapter 21 (Final Provisions) as and when necessary, upon request of a Party, and subject to the agreement of the Parties, and may be open to such reviews and modifications as may be agreed upon by the FTA Joint Committee.

58

Article 20: Electronic System for Origin Information Exchange

The Parties may develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Order in a manner jointly determined by the relevant Parties.”;

(b)

by substituting for Part II the following Part:

“BAHAGIAN II/PART II

ANNEX 3A: OPERATIONAL CERTIFICATION PROCEDURES

FOR THE RULES OF ORIGIN OF THE AGREEMENT ESTABLISHING

For the purpose of implementing the Rules of Origin, the following operational procedures on the issuance and verification of Proofs of Origin and other related administrative matters shall be observed by each Party:

PROOF OF ORIGIN

Rule 1

Seksyen 1

Any of the following shall be considered as a Proof of Origin:

(a)

a Certificate of Origin issued by an Issuing Authority/Body in accordance with this Annex;

(b)

a Declaration of Origin by an approved exporter in accordance with paragraph 1(a) of Rule 14; or

(c)

a Declaration of Origin by an exporter or producer in accordance with paragraph 1(b) of Rule 14, based on available information that the good is originating.

Seksyen 2

Australia, Brunei Darussalam, Indonesia, Malaysia, New Zealand, the Philippines, Singapore, Thailand and Viet Nam shall implement paragraph 1(c) no later than 10 years after their respective dates of entry into force of the Second Protocol. Cambodia, Lao PDR and Myanmar

59

shall implement paragraph 1(c) no later than 20 years after their respective dates of entry into force of the Second Protocol.

Seksyen 3

Notwithstanding paragraph 2, a Party may extend its transition period, by up to a maximum of 10 years, in which to implement paragraph 1(c), by notifying the Committee on Trade in Goods of that decision.

Seksyen 4

The Parties shall commence a review of this Rule on the date of entry into force of the Second Protocol for all Parties. This review will consider the introduction of Declaration of Origin by an importer as a Proof of Origin.

Seksyen 5

A Proof of Origin shall:

(a)

be in hardcopy, or any other medium, including electronic format as notified by an importing Party;

(b)

specify that the good is originating and meets the requirements of this Annex; and

(c)

contain at least the information set out in APPENDIX B1

(List of Data Requirements) or APPENDIX B2 (Minimum Data

Requirements – Declaration of Origin), as applicable.

Seksyen 6

Each Party shall provide that a Proof of Origin remains valid for 12 months from the date on which it is issued or completed.

AUTHORITIES

Rule 2

The Certificate of Origin shall be issued by an Issuing Authority/Body of the exporting Party. Details of the Issuing Authorities/Bodies shall be notified by each Party, through the ASEAN Secretariat, prior to the entry into force of this

Agreement. Any subsequent changes shall be promptly notified by each Party, through the ASEAN Secretariat.

Rule 3

Seksyen 1

The Issuing Authorities/Bodies shall provide the names, addresses, specimen signatures and specimens of the impressions of official seals of their

60

respective Issuing Authorities/Bodies to the other Parties, through the ASEAN

Secretariat. The Issuing Authorities/Bodies shall submit electronically to the

ASEAN Secretariat the above information and specimens for dissemination to the other Parties. Any subsequent changes shall be promptly notified through the ASEAN Secretariat.

Seksyen 2

Any Certificate of Origin issued by a person not included in the list may not be honoured by the Customs Authority of the importing Party.

Rule 4

For the purpose of determining originating status, the

Issuing

Authorities/Bodies shall have the right to call for supporting documentary evidence or other relevant information to carry out any check considered appropriate in accordance with respective laws, regulations and administrative practices.

APPLICATIONS

Rule 5

Seksyen 1

The manufacturer, producer, or exporter of the good or its authorised representative shall apply in writing or by electronic means to an Issuing

Authority/Body, in accordance with the exporting Party’s laws, regulations and the Issuing Authority’s/Body’s procedures, requesting a pre-exportation examination of the origin of the good to be exported.

Seksyen 2

The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in issuing a Certificate of Origin for the good to be exported thereafter.

Seksyen 3

Pre-exportation examination need not apply to a good for which, by its nature, origin can be easily determined.

Rule 6

The manufacturer, producer, or exporter of the good or its authorised representative shall apply for the Certificate of Origin by providing appropriate supporting documents and other relevant information, proving that the good to be exported qualifies as originating.

61

PRE-EXPORTATION EXAMINATION

Rule 7

The Issuing Authority/Body shall, to the best of its competence and ability, carry out proper examination, in accordance with the laws and regulations of the exporting Party or the procedures of the Issuing Authority/Body, upon each application for the Certificate of Origin to ensure that:

(a)

the application and the Certificate of Origin are duly completed and signed by the authorised signatory;

(b)

the good is an originating good in accordance with Article 2

(Originating Goods) of Chapter 3 (Rules of Origin);

(c)

other statements in the Certificate of Origin correspond to appropriate supporting documents and other relevant information; and

(d)

the information in APPENDIX B1 (List of Data Requirements)

is provided for the goods being exported.

ISSUANCE OF CERTIFICATE OF ORIGIN

Rule 8

Seksyen 1

The format of the Certificate of Origin (APPENDIX A) is to be determined by the Parties and it must contain the data requirements listed in

APPENDIX B1 (List of Data Requirements).

Seksyen 2

The Certificate of Origin shall comprise one original and two copies.

Seksyen 3

The Certificate of Origin shall:

(a)

be in hardcopy, or any other medium, including electronic format as notified by an importing Party;

(b)

bear a unique reference number separately given by each place or office of issuance;

(c)

be in the English language; and

62

(d)

bear an authorised signature and official seal of the Issuing

Authority/Body. The signature and official seal may be applied electronically.

Seksyen 4

The original Certificate of Origin shall be forwarded by the exporter to the importer for submission to the Customs Authority of the importing

Party. Copies shall be retained by the Issuing Authority/Body and the exporter.

Seksyen 5

Multiple goods declared on the same Certificate of Origin shall be allowed, provided that each good is originating in its own right.

Rule 9

To implement Article 2 (Originating Goods) of Chapter 3 (Rules of Origin), a Proof of Origin shall specify the relevant origin conferring criteria.

Rule 10

In circumstances where a Certificate of Origin contains incorrect information, the appropriate Issuing Authority/Body of the exporting Party may:

(a)

issue a new Certificate of Origin within 12 months from the date of the original Certificate of Origin and invalidate the original

Certificate of Origin. The Certificate of Origin that is re-issued shall be valid for no longer than 12 months; or

(b)

make modifications to the Certificate of Origin by striking out the errors and making any additions or corrections. Any modifications shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate

Issuing

Authority/Body.

The modified Certificate of Origin shall retain its validity.

Rule 11

Seksyen 1

Where a Certificate of Origin has not been issued prior to or at the time of shipment due to involuntary errors or omissions or other valid causes, or has been issued as a replacement of a Certificate of Origin containing incorrect information, a Certificate of Origin may be issued retroactively, but no later than 12

months from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.

63

Seksyen 2

Subject to Rule 1, an intermediate Party’s Issuing Authority/Body, approved exporter or exporter shall issue a back-to-back Proof of Origin, provided that:

(a)

one or more valid original Proof(s) of Origin or a certified true copy of a Certificate of Origin is presented;

(b)

the period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original

Proof(s) of Origin;

(c)

for partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original

Proof(s) of Origin;

(d)

for consolidated export shipments, notwithstanding subparagraph (b), the back-to-back Proof of Origin shall be issued by the intermediate Party and presented to the final importing Party within the validity period of the earliest expiry date of the original Proof(s) of Origin;

(e)

the intermediate Party shall ensure that the total quantity of goods re-exported under the partial or consolidated export shipments does not exceed the total quantity of goods of the original Proof(s) of Origin from the first exporting Party when approving the back-to-back Proof of Origin;

(f)

the consignment which is to be re-exported using the back-to-back Proof of Origin does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, consolidation or splitting up of the consignment, or labelling only as required by the laws, regulations, procedures, administrative decisions, and policies of the importing Party or any other operations necessary to preserve them in good condition or to transport them to the importing Party;

(g)

the back-to-back Proof of Origin contains relevant information from the original Proof(s) of Origin in accordance with

64

APPENDIX B1 (List of Data Requirements) and APPENDIX B2

(Minimum Data Requirements – Declaration of Origin); and

(h)

the verification procedures in Rules 19 and 20 shall also apply to the back-to-back Proof of Origin.

Rule 12

In the event of theft, loss or destruction of a Certificate of Origin, the manufacturer, producer, exporter or its authorised representative may apply to the Issuing Authority/Body of the exporting Party for a certified true copy of the original Certificate of Origin. The copy shall:

(a)

be made on the basis of the export documents in their possession;

(b)

bear the words “CERTIFIED TRUE COPY”;

(c)

contain the same Certificate of Origin reference number and date of issuance of the original Certificate of Origin; and

(d)

be issued no later than 12 months from the date of issuance of the original Certificate of Origin.

THIRD COUNTRY INVOICING

Rule 13

Seksyen 1

An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that the sales invoice was issued by a company located in a third country other than the AANZFTA exporting or importing country, provided that the good meets the requirements in Chapter 3 (Rules of Origin).

Seksyen 2

The words “SUBJECT OF THIRD COUNTRY INVOICE (name of the first company issuing the third country invoice)” shall appear on the Certificate of

Origin.

65

DECLARATION OF ORIGIN

Rule 14

Seksyen 1

A Declaration of Origin referred to in Rule 1 may be completed by:

(a)

an approved exporter within the meaning of Rule 15; or

(b)

an exporter or a producer of the good, subject to paragraphs 2

and 3 of Rule 1.

Seksyen 2

A Declaration of Origin shall:

(a)

be completed in accordance with

APPENDIX

B2

(Minimum Data Requirements – Declaration of Origin);

(b)

be in the English language;

(c)

bear the name and signature of the certifying person; and

(d)

bear the date on which the Declaration of Origin was completed.

APPROVED EXPORTER

Rule 15

Seksyen 1

Each Party shall provide for the authorisation of an exporter who exports goods under this Agreement as an approved exporter, in accordance with its laws and regulations. An exporter seeking such authorisation must apply in writing or electronically and must offer to the satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the goods for which a Declaration of Origin is completed. The competent authority of an exporting Party may grant the status of approved exporter subject to any conditions which it considers appropriate, including the following:

(a)

that the exporter is duly registered in accordance with the laws and regulations of the exporting Party;

66

(b)

that the exporter knows and understands the rules of origin as set out in this Annex;

(c)

that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting

Party;

(d)

that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting

Party;

(e)

that the exporter, in the case of a trader, is able to obtain a declaration by the producer confirming the originating status of the good for which the Declaration of Origin is completed by an approved exporter and the readiness of the producer to co-operate in verification in accordance with Rules 19 and 20

and meet all requirements of this Annex; and

(f)

that the exporter has a well-maintained bookkeeping and record-keeping system, in accordance with the laws and regulations of the exporting Party.

Seksyen 2

The competent authority of an exporting Party shall:

(a)

make its approved exporter procedures and requirements public and easily available;

(b)

grant the approved exporter authorisation in writing or electronically;

(c)

provide the approved exporter an authorisation code which must be included in the Declaration of Origin; and

(d)

promptly include the information on the authorisation granted in the approved exporter database referred to in Paragraph 3.

Seksyen 3

The ASEAN Secretariat shall be the custodian of the approved exporter database, which can be accessed online by the Parties.

67

Seksyen 4

An approved exporter shall have the following obligations:

(a)

to allow the competent authority of an exporting Party access to the records referred to in Rule 25 and premises for the purposes of monitoring the use of an authorisation;

(b)

to complete Declarations of Origin only for goods for which the approved exporter has been allowed to do so by the competent authority of an exporting Party and for which it has all appropriate documents proving the originating status of the goods concerned at the time of completing the declaration;

(c)

to take full responsibility for all Declarations of Origin completed, including any misuse; and

(d)

to promptly inform the competent authority of an exporting

Party of any changes related to the information referred to in subparagraph (b).

Seksyen 5

Each Party shall promptly include the following information on its approved exporters in the approved exporter database:

(a)

the legal name and address of the exporter;

(b)

the approved exporter authorisation code;

(c)

the issuance date and, if applicable, the expiry date of its approved exporter authorisation; and

(d)

a list of goods subject to the authorisation, at least at the

HS Chapter level.

Any change in the items referred to in subparagraphs (a) to (d), or withdrawals or suspensions of authorisations, shall be promptly included in the approved exporter database.

Seksyen 6

Notwithstanding paragraph 5, no Party shall be required to provide the information referred to in that paragraph to the approved exporter

68

database if it has established its own secure website, containing the above information, that is accessible to the Parties.

Seksyen 7

The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the Declarations of Origin completed by an approved exporter, and withdraw the authorisation where the conditions referred to in paragraph 1 are not met.

Seksyen 8

An approved exporter shall be prepared to submit at any time, on request of the customs authorities of the importing Party, all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfilment of the other requirements of this Annex.

CLAIM FOR PREFERENTIAL TARIFF TREATMENT

Rule 16

Seksyen 1

An importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating good on the basis of a Proof of Origin.

Seksyen 2

Unless otherwise provided in Chapter 3 (Rules of Origin), an importing Party shall provide that, for the purposes of claiming preferential tariff treatment, the importer shall:

(a)

make a declaration in its customs declaration that the good qualifies as an originating good;

(b)

have a valid Proof of Origin in its possession at the time the declaration referred to in subparagraph (a) is made; and

(c)

provide an original or a certified true copy of the Proof of Origin to the importing Party, if required by the importing Party, at the time of import declaration.

Seksyen 3

Notwithstanding paragraphs 1 and 2, the importing Party may not require a Proof of Origin for the purposes of claiming preferential tariff treatment if:

69

(a)

the customs value of the importation does not exceed US$200 or the equivalent amount in the importing Party’s currency or any higher amount as the importing Party may establish based on its laws, regulations or administrative practices; or

(b)

it is a good for which the importing Party has waived the requirement, provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party’s laws and regulations governing claims for preferential tariff treatment under this Agreement.

Seksyen 4

The Customs Authority of the importing Party may require, where appropriate, the importer to submit supporting evidence that a good qualifies as an originating good, in accordance with the requirements of Chapter 3 (Rules of Origin).

Seksyen 5

The importer shall demonstrate that the requirements referred to in Article 14 (Direct Consignment, Transit and Transhipment) of Chapter 3

(Rules of

Origin)

have been met and provide such evidence on request of the Customs Authority of the importing Party.

Rule 17

The following time limits for the presentation of the Proof of Origin shall be observed:

(a)

the Proof of Origin shall be valid for a period of 12 months from the date of issue and must be submitted to the Customs Authority of the importing Party within that period;

(b)

where the Proof of Origin is submitted to the Customs Authority of the importing Party after the expiration of the time limit for its submission, such Proof of Origin shall still be accepted, subject to the importing

Party’s laws, regulations or administrative practices, when failure to observe the time limit results from force majeure or other valid causes beyond the control of the importer and/or exporter; and

70

(c)

the Customs Authority of the importing Party may accept such Proof of

Origin, provided that the goods have been imported before the expiration of the time limit of that Proof of Origin.

POST-IMPORTATION CLAIMS FOR PREFERENTIAL TARIFF TREATMENT

Rule 18

Seksyen 1

Each Party shall, subject to its laws and regulations, provide that where a good would have qualified as an originating good when it was imported into that Party, the importer of the good may, within a period specified by its laws and regulations, and after the date on which the good was imported, apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good not having been granted preferential tariff treatment, on presentation of the following to the Customs Authority of that Party:

(a)

a Proof of Origin and other evidence that the good qualifies as an originating good; and

(b)

such other documentation in relation to the importation as the Customs Authority may require to satisfactorily evidence the preferential tariff treatment claimed.

Seksyen 2

Notwithstanding paragraph 1, each

Party may require, in accordance with its laws and regulations, that the importer notify the

Customs Authority of that Party of its intention to claim preferential tariff treatment at the time of importation.

ORIGIN VERIFICATION

Rule 19

Seksyen 1

The Customs Authority of the importing Party may verify the eligibility of a good for preferential tariff treatment in accordance with its laws, regulations or administrative practices.

Seksyen 2

If the Customs Authority of the importing Party has reasonable doubts as to the authenticity or accuracy of the information included in the Proof of Origin or other documentary evidence, it may:

71

(a)

institute retroactive checking measures to establish the validity of the Proof of Origin or other documentary evidence of origin;

(b)

request information from the relevant importer of a good for which preferential tariff treatment was claimed; and

(c)

issue written requests to the Issuing Authority/Body of the exporting Party for information from the exporter or producer.6

Seksyen 3

A request for information in accordance with paragraph 2(a)

shall not preclude the use of the verification visit provided for in Rule 20.

Seksyen 4

The recipient of a request for information under paragraph 2

shall provide the information requested within 90 days from the date the written request is made.

Seksyen 5

The Customs Authority of the importing Party shall provide written advice as to whether the goods are eligible for preferential tariff treatment to all the relevant parties within 60 days from receipt of information necessary to make a decision.

VERIFICATION VISIT

Rule 20

Seksyen 1

If the Customs Authority of the importing Party wishes to undertake a verification visit, it shall issue a written request to the Issuing

Authority/Body of the exporting Party at least 30 days in advance of the proposed verification visit.7

Seksyen 2

If the Issuing Authority/Body of the exporting Party is not a government agency, the Customs Authority of the importing Party shall notify the Customs Authority of the exporting Party of the written request to undertake the verification visit.

6 The Customs Authority of the importing Party may also issue written requests directly to the approved exporter, exporter or producer in Australia or New Zealand.

7 The Customs Authority of the importing Party may also issue a written request to undertake a verification visit directly to the approved exporter, exporter or producer in Australia or New Zealand.

72

Seksyen 3

The written request referred to in paragraphs 1 and 2 shall at a minimum include:

(a)

the identity of the Customs Authority issuing the request;

(b)

the name of the exporter or the producer of the exporting Party whose good is subject to the verification visit;

(c)

the date the written request is made;

(d)

the proposed date and place of the visit;

(e)

the objective and scope of the proposed visit, including specific reference to the good subject to the verification; and

(f)

the names and titles of the officials of the Customs Authority or other relevant authorities of the importing Party who will participate in the visit.

Seksyen 4

The Issuing Authority/Body of the exporting Party shall notify the exporter or producer of the intended verification visit by the Customs

Authority or other relevant authorities of the importing

Party and request the exporter or producer to:

(a)

permit the Customs Authority or other relevant authorities of the importing Party to visit their premises or factory; and

(b)

provide information relating to the origin of the good.

Seksyen 5

The Issuing Authority/Body shall advise the exporter or producer that, should they fail to respond by a specified date, preferential tariff treatment may be denied.

Seksyen 6

The Issuing Authority/Body of the exporting Party shall advise the Customs Authority of the importing Party within 30 days of the date of the written request from the Customs Authority of the importing Party whether the exporter or producer has agreed to the request for a verification visit.

73

Seksyen 7

The

Customs

Authority of the importing

Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer.

Seksyen 8

The Customs Authority of the importing Party shall complete any action to verify eligibility for preferential tariff treatment and make a decision within 150 days of the date of the request to the Issuing

Authority/Body under paragraph 1. The Customs Authority of the importing

Party shall provide written advice as to whether goods are eligible for preferential tariff treatment to the relevant parties within ten days of the decision being made.

Seksyen 9

Parties shall maintain the confidentiality of information classified as confidential collected in the process of verification and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The information classified as confidential may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.8

SUSPENSION OF PREFERENTIAL TARIFF TREATMENT

Rule 21

Seksyen 1

The

Customs

Authority of the importing

Party may suspend preferential tariff treatment to a good that is the subject of an origin verification action under this Annex for the duration of that action or any part thereof.

Seksyen 2

The importing Party may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

Seksyen 3

In the event that a determination is made by the Customs Authority of the importing Party that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.

8 This paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of

Rule 22

When the destination of any goods exported to a specified Party is changed after their export from the exporting Party, but before clearance by the importing Party, the exporter, manufacturer, producer or its authorised representative shall apply in writing to the Issuing Authority/Body for a new

Certificate of Origin for the goods changing destination. The application shall include the original Certificate of Origin relating to the goods.

Rule 23

For the purpose of implementing Article 14 (b) (Direct Consignment,

Transit and Transshipment) of Chapter 3 (Rules of Origin) where transportation is effected through the territory of any non-Party, relevant documents and evidence shall be provided upon request by the Customs

Authority of the importing Party, which may include:

(a)

a Proof of Origin;

(b)

an invoice;

(c)

transport documents;

(d)

a packing list; and

(e)

in the case of storage, storage or customs documents.

MINOR DISCREPANCIES AND ERRORS

Rule 24

The Customs Authority of an importing Party shall disregard minor discrepancies or errors, such as slight discrepancies between documents, omissions of information, typing errors or protrusions from the designated field, provided that these minor discrepancies or errors do not create doubt as to the originating status of the good.

75

RECORD KEEPING

Rule 25

Seksyen 1

Each Party shall require that the Issuing Authority/Body, manufacturer, producer, exporter, importer and their authorised representatives maintain for a period of not less than three years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that the good for which a claim for preferential tariff treatment was made qualifies for preferential tariff treatment. Such records may be in electronic form.

Seksyen 2

Information relating to the validity of the Proof of Origin shall be furnished upon request of the importing Party by an official or person authorised to sign the Proof of Origin and certified by the appropriate Issuing

Authority/Body, exporter or producer.

Seksyen 3

Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Proofs of Origin purposes only.9

ACTION AGAINST FRAUDULENT ACTS

Rule 26

When it is suspected that fraudulent acts in connection with a Proof of Origin have been committed, the government authorities concerned shall co-operate in the action to be taken in the Party concerned against the persons involved, in accordance with the Party’s laws and regulations.

GOODS IN TRANSPORT OR STORAGE

Rule 27

Originating goods which are in the process of being transported from the exporting Party to the importing Party, or which are in temporary storage in a bonded area in the importing Party, should be accorded

9 This Paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of

preferential tariff treatment if they are imported into the importing Party on or after the date of entry into force of this

Agreement, subject to the submission of a Certificate of Origin issued retroactively to the Customs Authority of the importing Party and subject to laws, regulations or administrative practices of the importing Party.

SETTLEMENT OF DISPUTES

Rule 2810

Seksyen 1

In the case of a dispute concerning origin determination, classification of goods or other matters, the government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Parties for information.

Seksyen 2

If no settlement can be reached bilaterally, the dispute may be referred to the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin).”;

(c)

by substituting for Appendix “A” the following Appendix:

“APPENDIX A

Seksyen 1

Goods Consigned from (Exporter’s name, address and country)

Certificate No. Form AANZ

AGREEMENT ESTABLISHING THE ASEAN

– AUSTRALIA–NEW ZEALAND FREE

TRADE AREA (AANZFTA)

CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

Issued in ……………………………

(Country)

(see Overleaf Notes)

Seksyen 2

Goods Consigned to (Importer’s/ Consignee’s name, address, country)

10 This Rule is without prejudice to a Party’s rights under Chapter 20 (Consultations and Dispute Settlement).

77

Seksyen 3

Means of transport and route (if known)

Shipment Date:

Vessel’s name/Aircraft etc.:

Port of Discharge:

Seksyen 4

For Official Use

 Preferential Treatment Given Under AANZFTA

 Preferential Treatment Not Given (Please state reason/s)

………………………………………………………………………

Seksyen 5

Signature of Authorised Signatory of the Importing Country

Seksyen 6

Marks and numbers on packages

Seksyen 7

Number and kind of packages;

description of goods including HS

Code (6 digits) and brand name (if applicable). Name of company issuing third party invoice (if applicable)

Seksyen 8

Origin

Conferring

Criterion

(see Overleaf

Seksyen 9

Notes)

Quantity (Gross weight or other measurement), and value (FOB) where RVC is applied (see Overleaf Notes)

Seksyen 10

Invoice number(s)

and date of invoice(s)

Seksyen 11

Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in

………………………………………………………………………..

(country)

and that they comply with the rules of origin, as provided in

Chapter 3 of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area for the goods exported to

………………………………………………………………………..

(importing country)

…………………………………………………………......................

Seksyen 12

Place and date, name, signature and company of authorised signatory

On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area.

…………………………………………………………….................

.

Place and date, signature and stamp of Authorised Issuing

Seksyen 13

Authority/ Body

 Back-to-back Certificate of Origin  Subject of third country invoice  Issued retroactively

 De Minimis  Accumulation

78

OVERLEAF NOTES

Seksyen 1

Countries which accept this form for the purpose of preferential treatment under the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area (the Agreement):

Australia

Brunei Darussalam

Cambodia

Indonesia

Lao PDR

Malaysia

Myanmar

New Zealand

Philippines

Singapore

Thailand

Viet Nam

(herein after individually referred to as a Party)

Seksyen 2

CONDITIONS: To be eligible for the preferential treatment under the AANZFTA, goods must:

a.

Fall within a description of products eligible for concessions in the importing Party;

b.

Comply with all relevant provisions of Chapter 3 (Rules of Origin) of the Agreement.

Seksyen 3

EXPORTER AND CONSIGNEE: Details of the exporter of the goods (including name, address and country) and consignee (name and address) must be provided in Box 1 and Box 2, respectively.

Seksyen 4

DESCRIPTION OF GOODS: The description of each good in Box 7 must include the Harmonized Commodity Description and Coding

System (HS) subheading at the 6-digit level of the exported product, and if applicable, product name and brand name. This information should be sufficiently detailed to enable the products to be identified by the customs officer examining them.

Seksyen 5

ORIGIN CRITERIA: For the goods that meet the origin criteria, the exporter should indicate in Box8of this Form, the origin criteria met, in the manner shown in the following table:

Seksyen 6

EACH GOOD CLAIMING PREFERENTIAL TARIFF TREATMENT MUST QUALIFY IN ITS OWN RIGHT: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are exported.

Seksyen 7

FOB VALUE: For Consignments to all Parties where the origin criteria includes a Regional Value Content requirement:

• An exporter from an ASEAN Member State must provide in Box 9 the FOB value of the goods

• An exporter from Australia or New Zealand can complete either Box 9 or provide a separate “Exporter Declaration” stating the FOB value of the goods.

The FOB value is not required for consignments where the origin criteria does not include a Regional Value Content requirement.

Seksyen 8

INVOICES: Indicate the invoice number and date for each item. The invoice should be the one issued for the importation of the good into the importing Party.

Seksyen 9

SUBJECT OF THIRD COUNTRY INVOICE: In cases where invoices used for the importation are issued in a third country, in accordance with Rule 13 of the Operational Certification Procedures, the “SUBJECT OF THIRD COUNTRY INVOICE” box in Box 13 should be ticked

(✓). The name of the first company issuing the third country invoice should be provided in Box 7 or, if there is insufficient space, on a continuation sheet. Box 10 should indicate either the sales invoice issued by the trader in a third country, or exporter’s invoice, or the manufacturer’s invoice.

Seksyen 10

BACK-TO-BACK CERTIFICATE OF ORIGIN: In the case of a back-to-back certificate of origin issued in accordance with paragraph 2

of Rule 11 of the Operational Certification Procedures, the “Back-to-back certificate of origin” in Box 13 should be ticked (√), and the original Proof(s) of Origin reference number, date of issuance, Country of Origin shall be indicated in box 7. If applicable, the approved exporter authorisation code of the first exporting Party shall also be indicated in box 7.

Seksyen 11

CERTIFIED TRUE COPY: In case of a certified true copy, the words “CERTIFIED TRUE COPY” should be written or stamped on Box 12

of the Certificate with the date of issuance of the copy in accordance with Rule 12 of the Operational Certification Procedures.

Seksyen 12

FOR OFFICIAL USE: The Customs Authority of the Importing Party must indicate () in the relevant boxes in Box4 whether or not preferential tariff treatment is accorded.

Circumstances of production or manufacture in the country named in Box11of this form:

(d)

Goods wholly produced or obtained satisfying Article 2.1(a) of Chapter 3 of the Agreement

WO

(e)

Goods produced entirely satisfying Article 2.1(c) of Chapter 3 of the Agreement

PE

(f)

Not wholly produced or obtained in a Party, provided that the goods satisfy Article 4 of

Chapter 3 of the Agreement as amended by the Second Protocol i.e., if the good is specified in Annex 3B, all the product specific requirements listed have been met:

- Change in Tariff Classification

CTC

- Regional Value Content

RVC

- Regional Value Content + Change in Tariff Classification

“e.g. CTSH + RVC 35%”

- Other, including a Specific Manufacturing or Processing Operation

Other

79

Seksyen 13

Insert in Box 8

BOX 13: The items in Box 13 should be ticked (), as appropriate, in those cases where such items are relevant to the goods covered by the Certificate.

Seksyen 14

ISSUED RETROACTIVELY: Where a Certificate of Origin is issued retroactively in accordance with paragraph 1 of Rule 11 of the

Operational Certification Procedure (OCP), the “ISSUED RETROACTIVELY” box in Box 13 should be ticked.

80

Continuation Sheet

ORIGINAL

Certificate No.

Form AANZ

Seksyen 5

Item number

Seksyen 6

Marks and numbers on packages

Seksyen 7

Number and kind of packages; description of goods including

HS

Code (6 digits) and brand name

(if applicable).

Seksyen 8

Name of company issuing third party invoice (if applicable)

Conferring

Criterion

(see

Seksyen 9

Overleaf Notes)

(Gross weight or other measurement), and value

(FOB)

where

RVC is applied (see

Seksyen 10

Overleaf Notes)

and date of invoice(s)

Seksyen 11

Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in

………………………………………………………………………..

(country)

and that they comply with the rules of origin, as provided in Chapter 3 of the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area for the goods exported to

………………………………………………………………………..

(importing country)

………………………………………………………….....................

.

Seksyen 12

Place and date, name, signature and company of authorised signatory

On the basis of control carried out, it is hereby certified that the information herein is correct and that the goods described comply with the origin requirements specified in the Agreement Establishing the ASEAN-Australia-New

Zealand Free Trade Area.

…………………………………………………………….................

.

Place and date, signature and stamp of Authorised Issuing

Authority/ Body

”;

81

(d)

by deleting Appendix “A1”;

(e)

by substituting for Appendix “A2” the following Appendices:

“APPENDIX B1

LIST OF DATA REQUIREMENTS

11In the case of goods exported from and imported by Cambodia and Myanmar, the FOB value shall be included in the Certificate of Origin or the back-to-back Certificate of Origin for all goods, irrespective of the origin criteria used, for two (2) years from the date of entry into force of the First Protocol or an earlier date as endorsed by the Committee on Trade in Goods.

The FOB value, where required to be included in the back-to-back Certificate of Origin, shall be the FOB value of the goods exported from the intermediate Party.

In the case of Australia and New Zealand, a Certificate of Origin or back-to-back Certificate of Origin which does not state the FOB value, in cases where this would otherwise be required, shall be accompanied by a declaration made by the exporter stating the FOB value of each good described in the Certificate of Origin.

Seksyen 1

Exporter details

Seksyen 2

The name and address and contact details of the exporter

(a

Certificate of

(i)

Consignee name and address

(ii)

Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading

(iii)

Port of Discharge, if known

Seksyen 3

Origin can only apply to a single shipment of goods)

(i)

Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name

(ii)

The relevant origin conferring criteria

(iii)

FOB value when the regional value content origin criteria is used11

82

APPENDIX B2

MINIMUM DATA REQUIREMENTS – DECLARATION OF ORIGIN

The minimum data to be included in a Declaration of Origin are:

Seksyen 1

the exporter’s name and address;

Seksyen 2

the producer’s name and address, if known;

Seksyen 3

the importer’s or consignee’s name and address;

Seksyen 4

a description of the goods and the HS Code of the goods (six-digit level);

Seksyen 5

in the case of an approved exporter, the authorisation code or identification code of the exporter or producer;

Seksyen 6

the unique reference number;

Seksyen 7

the origin conferring criterion;

Seksyen 8

certification by an authorised signatory that the goods specified in the Declaration of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin);

Seksyen 9

the country of origin;

Seksyen 10

the FOB value, if the regional value content origin conferring criterion is used;

Seksyen 4

Certification by

Issuing

Authority/Body

Certification by the

Issuing

Authority/Body that the goods specified in the Certificate of Origin meet all the relevant requirements of Chapter 3

(Rules of Origin) based on the evidence provided

Seksyen 5

Certificate of Origin number A unique number assigned to the

Certificate of Origin by the Issuing

Authority/Body

83

Seksyen 11

the quantity of the goods;

Seksyen 12

in the case of a back-to-back Declaration of Origin, the original

Proof of Origin reference number, date of issuance, country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party.”; and

(f)

by substituting for the words “ANNEX 2” the words “ANNEX 3B”.

Made 14 May 2026

[SULIT KE.HT(96)515/11-14 Klt.8; MOF.TAX(S)700-12/3/3 JLD.2; PN(PU2)338/JLD.82]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

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

PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PENUBUHAN KAWASAN PERDAGANGAN BEBAS ANTARA ASEAN–AUSTRALIA– NEW ZEALAND) (PINDAAN) 2026

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