Quick answer
A Certificate of Origin certifies where goods were produced. Malaysia issues two kinds. A Preferential CO (PCO) — Form D for ASEAN, Form E for the ASEAN–China FTA, and the equivalent forms under Malaysia's other free trade agreements — lets your buyer claim reduced or zero import duty, and is issued by the Ministry of Investment, Trade and Industry (MITI) through the ePCO system. A Non-Preferential CO (NPCO) simply states the country of origin, and is issued by a chamber of commerce authorised by MITI. Before a PCO can be issued, MITI must first approve a Cost Analysis for the product — officially within five working days — after which the PCO itself is processed within 24 working hours.
Last reviewed： · Reviewed by：ONEKEY BIZ compliance team
01
Overview
Whether your buyer pays full import duty or zero duty usually comes down to one document. Under Malaysia's free trade agreements — ATIGA within ASEAN, ACFTA with China, AANZFTA, RCEP and the rest — a shipment that meets the agreement's rules of origin can enter the destination country at a preferential tariff, but only if it travels with the correct Certificate of Origin.
The work that decides the outcome happens before the form is filled in. Each agreement has its own origin rule for each product: wholly obtained, a regional value content threshold (commonly 40%), or a change in tariff classification. MITI tests this through the Cost Analysis, which must be approved for the product before any PCO can be issued for it. Get the HS code or the costing wrong and the CO is either refused, or worse, accepted and then rejected by the importing customs authority months later.
Form D has also been through a period of change: Malaysia reverted to hardcopy issuance from 14 January 2026, and electronic transmission of e-Form D to and from all ASEAN member states was fully restored on 6 April 2026. We confirm the current form and transmission route for your destination before submitting, so the shipment is not held at the other end.
Who needs this
- Exporters shipping to ASEAN, China or other FTA partners
- Manufacturers applying for a Cost Analysis for the first time
- Trading companies whose buyer has asked for Form D or Form E
- Exporters who need a non-preferential CO for banking or customs
02
Documents you need to prepare
Company
- SSM company registration and business licence
- Exporter registration details
- Manufacturer's letter of authorisation if you are trading on someone else's manufacture
Product & costing
- Product description, HS code and specification
- Bill of materials with origin of each input
- Manufacturing cost breakdown (for the Cost Analysis)
- Production process flow
Shipment
- Commercial invoice and packing list
- Bill of lading or air waybill
- Destination country and the FTA form required
- A Cost Analysis must be approved for the product before a preferential CO can be issued for it.
- The origin rule differs by agreement and by product — the same goods can qualify under one FTA and fail another.
- Non-preferential COs are issued by MITI-authorised chambers of commerce, not by MITI itself.
03
How to get it done with ONEKEY BIZ
- 1Route & rule check Day 1
We confirm whether you need a preferential or non-preferential CO, and the origin rule that applies to your HS code.
- 2Cost Analysis Week 1–2
Bill of materials and costing compiled and submitted to MITI for the product.
- 3CA approval Per MITI
MITI reviews the Cost Analysis — officially within five working days.
- 4CO application Per shipment
Shipment documents submitted through ePCO, or to the authorised chamber for an NPCO.
- 5Certificate issued Done
PCO processed within 24 working hours; certificate released for the shipment.
You do
- Provide product costing and bill of materials
- Send the shipment documents for each consignment
- Confirm the destination and the form your buyer needs
We do
- Confirm the HS code and the applicable rule of origin
- Prepare and submit the Cost Analysis
- File each CO application and track issuance
- Flag form or transmission changes for your destination
04
What you receive
The preferential or non-preferential CO for your shipment.
MITI's product-level approval that future COs rely on.
HS code, applicable rule and the costing used — for your records and for any post-import verification.
Rules and requirements in detail
Official sources
Frequently asked questions
What is the difference between Form D and Form E?
Form D is used under ATIGA for shipments within ASEAN. Form E is used under the ASEAN–China FTA for shipments to China. Both are preferential forms issued through MITI.
Do we need a Cost Analysis every time?
No. The Cost Analysis is approved per product, not per shipment. Once approved, COs for that product can be issued shipment by shipment.
Can a trading company get a preferential CO?
Yes, but it needs the manufacturer's cost information and authorisation, because the origin test is applied to how the goods were made.