A Certificate of Origin (CO) is the document that proves where your goods were made, and for Malaysian exporters it is often the difference between your buyer paying full duty or paying nothing at all. Getting the right type, from the right authority, with clean paperwork, decides whether your shipment clears smoothly at the other end. This guide walks through both CO types, the issuing bodies, the 2025 rule change for US-bound exports, the online process, costs, and the mistakes that get applications rejected.
Last reviewed: June 2026. Reflects the MITI rule effective 6 May 2025 for US-bound NPCOs.
Key takeaways
- Two CO types exist: Preferential (PCO) for FTA duty savings and Non-Preferential (NPCO) for general trade and letters of credit.
- Malaysia has 17 free trade agreements, and trade with all FTA partners reached RM2.005 trillion in 2025, about 65.5% of total trade (MITI) — most of it eligible for a PCO.
- PCOs are applied for through the ePCO system (operated by DagangNet); MITI charges no fee for the cost analysis or the certificate.
- From 6 May 2025, MITI became the sole issuer of NPCOs for exports to the United States (MITI press statement).
- Each FTA has its own form: Form D (ATIGA), Form E (ASEAN-China), Form AK (ASEAN-Korea), Form AANZ, Form RCEP, Form CPTPP, and more.
What is a Certificate of Origin in Malaysia, and why do exporters need one?
"A document to prove the origin status of a product... acts as an import document to the customs of importing country in order for a product to enjoy tariff concession." — Ministry of Investment, Trade and Industry (MITI), on the Preferential Certificate of Origin
That tariff concession is the whole point of a PCO. For the other type, the Non-Preferential CO, the Malaysian International Chamber of Commerce and Industry describes it as "a document to certify the place of growth, production or manufacture of goods," which may be needed for customs clearance or when specified in a letter of credit (MICCI).
The commercial stakes are large. In 2025, Malaysia's trade with FTA partner countries reached RM2.005 trillion, accounting for 65.5% of total trade, with exports to FTA countries of RM1.067 trillion (MITI). Every one of those FTA shipments can potentially carry a Preferential CO that lowers your buyer's landed cost and makes your quote more competitive.
Preferential vs Non-Preferential CO: which one do you need?
The choice is driven by the destination and the FTA in force, not by preference. A PCO is the one with real money attached: it lets your buyer "pay lower customs duty or total removal of customs duty when you export your goods under a Free Trade Agreement or Scheme of Preferences" (MITI). An NPCO carries no tariff benefit but is still mandatory in many cases, especially when a letter of credit names it as a required document.
| Feature | Preferential CO (PCO) | Non-Preferential CO (NPCO) |
|---|---|---|
| Purpose | Claim reduced or zero duty under an FTA | Prove origin for general trade or a letter of credit |
| Issuing authority | MITI (via the ePCO system) | MITI, or chambers/associations authorised by MITI (e.g. MICCI, FMM) |
| Form | FTA-specific (Form D, E, AK, AANZ, RCEP, CPTPP, etc.) | Standard NPCO form |
| Applied via | ePCO system (online) | myTRADELINK / MITI, or the authorised chamber |
| Typical fee | No MITI charge for CA or CO issuance | Chamber form and authentication fees apply (e.g. MICCI RM15-RM20 per pad) |
Which CO form matches which free trade agreement?
Malaysia operates Preferential CO schemes across its 17 FTAs, each with a designated form code (MITI):
Malaysia PCO form codes by agreement
- ATIGA (ASEAN) — Form D (electronic e-Form D via the ASEAN Single Window)
- ASEAN-China (ACFTA) — Form E
- ASEAN-Korea (AKFTA) — Form AK
- ASEAN-Japan (AJCEP) — Form AJ
- ASEAN-India (AIFTA) — Form AI
- ASEAN-Australia-New Zealand (AANZFTA) — Form AANZ
- ASEAN-Hong Kong (AHKFTA) — Form AHKFTA
- RCEP — Form RCEP | CPTPP — Form CPTPP
- Bilateral — Form MJEPA (Japan), MNZFTA (New Zealand), MICECA (India), MCFTA (Chile), MAFTA (Australia), MTFTA (Turkey), MPCEPA (Pakistan)
- GSP — Form A (Generalised System of Preferences)
For goods shipped to a country covered by more than one agreement — Japan, for example, sits under RCEP, CPTPP, MJEPA, and AJCEP — the applicable duty can differ by form. Comparing the rate under each available FTA before you lodge the CO is exactly where an experienced forwarder saves a client money on the export quote.
How do you apply for a Preferential CO in Malaysia?
The process runs across two approval stages — a Cost Analysis, then the certificate itself — set out in these steps (myTRADELINK):
- Register as a company registered with the Companies Commission of Malaysia (SSM) on the ePCO system.
- Stage 1 — Cost Analysis (CA): submit raw-material purchase invoices, product samples or photographs, a production flow chart, and a valid manufacturing licence. Processing time is 5 working days.
- Stage 2 — Certificate of Origin: once the CA is approved, submit the completed CO form with the sales invoice, bill of lading, and Customs export declaration (Borang K2). Processing time is 24 hours during a working day.
- Endorsement: the CO is electronically affixed or manually endorsed depending on the scheme; Form D is transmitted as an e-Form D through the ASEAN Single Window.
On cost, myTRADELINK is explicit: "There is no charge imposed by MITI for the approval of CA and the issuance of CO" (myTRADELINK). The ePCO system itself is operated by DagangNet Technologies Sdn Bhd at the official ePCO portal (MITI).
How do you get a Non-Preferential CO?
To qualify for an NPCO, MICCI requires that the product meets one of three rules-of-origin conditions: it is "manufactured in Malaysia and use 100% local materials"; or "manufactured in Malaysia through a transformation process which alters the tariff code classification at six (6) digit level"; or "manufactured in Malaysia and contains at least 25% local materials" (MICCI). The underlying rules-of-origin framework is set by the Royal Malaysian Customs Department (Customs ROO FAQ), and each FTA applies its own variant of these criteria.
The endorsement document set for a MICCI NPCO is the original CO form (two signed and stamped copies), a signed commercial invoice and packing list, the Customs export declaration (Borang K2), the bill of lading or airway bill, and a checklist (MICCI). Importantly, MICCI "will only accept applications for endorsement of NPCO for shipments within a month after the date of export" — miss that window and you cannot certify the shipment retroactively.
What changed for exports to the United States in 2025?
The Malaysian Plastics Manufacturers Association, reproducing the MITI announcement, states: "Effective 6 May 2025, the Ministry of Investment, Trade and Industry (MITI) will directly issue Non-Preferential Certificates of Origin (NPCO) for exports to the United States. Issuance by business councils, chambers, or associations has ceased" (MPMA, citing MITI). The full policy is set out in MITI's own press statement (MITI, 5 May 2025).
The move was made to tighten controls on origin and address the risk of goods being transshipped through Malaysia to the US to circumvent tariffs. For any business shipping to the US, the practical effect is clear: route NPCO applications directly to a MITI office, and build extra lead time into your schedule, because the certificate must be in order before the vessel sails. If you previously relied on a chamber for US-bound COs, that channel no longer applies.
Why do CO applications get rejected, and how do you avoid it?
The most common, avoidable problems we see on Malaysian export documentation are:
- Origin not actually met. Goods must satisfy the specific rule of origin — a tariff-shift at six-digit HS level, a regional value content threshold, or a wholly-obtained test. Assuming Malaysian assembly automatically qualifies is the classic error. Get the HS code right first, because the origin rule attaches to it.
- Document mismatch. The CO, commercial invoice, packing list, bill of lading, and K2 must agree on consignee, description, quantity, and value. Any discrepancy invites a query or rejection at destination.
- Wrong form for the destination. A Form E will not work for a Korea shipment that needs Form AK. The form must match the FTA being claimed.
- Late application. MICCI only endorses NPCOs within one month of export; PCOs hinge on a valid, current Cost Analysis. Apply early.
This is where DNE Forwarding's first-party experience matters. We handle 1,000+ containers a month and maintain 99%+ documentation compliance across 25+ years of customs and forwarding work in Port Klang — so origin documentation is checked against the rules before a shipment leaves, not after it is held at the destination port.
How does the CO fit into the wider export process?
A CO is never a standalone task — it depends on the export declaration, the transport document, and an accurate HS classification. For the full sequence, see our guide on how to export goods from Malaysia, and on the import side, how Malaysian buyers use RCEP, CPTPP and FTAs to pay zero duty — the mirror image of the PCO you issue as an exporter. You will find more importer and exporter guides in our logistics resources library.
Frequently asked questions
What is the difference between a Preferential and a Non-Preferential Certificate of Origin?
A Preferential CO (PCO) lets your buyer claim reduced or zero duty under a free trade agreement, using an FTA-specific form such as Form D or Form E. A Non-Preferential CO (NPCO) carries no tariff benefit but proves Malaysian origin for general trade or a letter of credit.
How much does a Certificate of Origin cost in Malaysia?
MITI imposes no charge for the Cost Analysis or the issuance of a Preferential CO through the ePCO system (myTRADELINK). For a Non-Preferential CO from an authorised chamber such as MICCI, form and authentication fees apply, for example RM15 to RM20 per pad of 100 CO forms in Peninsular Malaysia and RM5 to RM10 per copy for document authentication.
How long does it take to get a Certificate of Origin?
On the ePCO system the Cost Analysis takes about 5 working days, and the certificate itself is issued within 24 hours during a working day once the CA is approved (myTRADELINK). NPCOs from a chamber such as MICCI are endorsed within about 3 working days of a complete application.
Who issues Certificates of Origin in Malaysia?
MITI issues Preferential COs and, since 6 May 2025, is the sole issuer of Non-Preferential COs for exports to the United States. For other destinations, NPCOs may be issued by chambers and associations authorised by MITI, such as MICCI and the FMM.
Which Certificate of Origin form do I use for an FTA shipment?
Use the form designated for that agreement: Form D for ATIGA (ASEAN), Form E for the ASEAN-China FTA, Form AK for ASEAN-Korea, Form AANZ for ASEAN-Australia-New Zealand, Form RCEP for RCEP, and Form CPTPP for the CPTPP. Using the wrong form invalidates the duty claim.
Can DNE Forwarding handle my export documentation and Certificate of Origin?
Yes. DNE Forwarding handles customs declarations, origin documentation, and freight for Malaysian exporters and importers, processing 1,000+ containers a month with 99%+ documentation compliance. Message us on WhatsApp with your destination and product and we will confirm the right CO type and form.
Sources
- Ministry of Investment, Trade and Industry (MITI) — Preferential Certificate of Origin (PCO) and Malaysia's Free Trade Agreements
- myTRADELINK / MITI — Certificate of Origin application (CA & CO process)
- MICCI — Certificate of Origin (NPCO) guide, rules of origin & fees
- Royal Malaysian Customs Department — FAQ on Rules of Origin (ROO)
- MITI press statement, 5 May 2025 — Tightening controls on CO issuance for US exports; reproduced by MPMA