The Certificate of Origin (CO) is a document to certify the place of growth, production or manufacture of goods. It is required when exporting to specific countries, when requested by the consignee for customs clearance, or when it’s stipulated in a letter of credit.
The CO identifies goods and contains a certification by a government authority, or other empowered body, that the goods in question originate in a specific country. Certificates of Origin can be broadly classified into types, namely Preferential Certificates of Origin and Non-Preferential Certificates of Origin.
The issuance and acceptance of Certificates of Origin is governed by the International Convention on the Simplification and Harmonisation of Customs Procedures.
The criteria used in determining the origin of goods namely:
Manufacturers, exporters or traders must be registered with Suruhanjaya Syarikat Malaysia (Companies Commission of Malaysia)
Products that are:
Manufactured in Malaysia and use 100% local content; or
Manufactured in Malaysia through a transformation process which changes the tariff code classification at six (6) digit level; or
Manufactured in Malaysia and contains at least 25% local content