Certificate Of Origin
Certificate of Origin is a document that certifies the country of origin of a particular product. The Certificate of Origin is intended solely to prove the origin of goods in order to satisfy customs or trade requirements such as supporting letter of credit. It can also be used as supporting documents for the issuance of corresponding COs by another authorised Chamber.
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Authorised by the Ministry of Investment, Trade and Industry (MITI) to issue and endorse Certificate of Origin since January 1982.
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One of the major and reputable chambers in Malaysia to endorse the Certificate of Origin.
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Certificates of Origin endorsed by FMM are recognised and accepted by Customs Authorities worldwide.
What is Certificate of Origin?
Certificate of Origin is a document that certifies the country of origin of a particular product. The Certificate of Origin is intended solely to prove the origin of goods in order to satisfy customs or trade requirements such as supporting letter of credit. It can also be used as supporting documents for the issuance of corresponding COs by another authorised Chamber.
Effective December 11, 2025, please be informed of an important update regarding the submission of the Cost Analysis (CA) form for Non-Preferential Certificate of Origin (NPCO) applications, following our recent discussions with MITI (Ministry of Investment, Trade and Industry). MITI has indicated in view of FMM’s due diligence procedures for FMM NPCO applications, the following shall apply:| Category | Requirement for NPCO Application | Key Condition |
|---|---|---|
| FMM Members (Manufacturers) | CA is NOT required | Only applies to members where FMM has carried out physical verification during membership visitation and confirmed genuine manufacturing operations. |
| FMM Members (Trading Companies) | CA IS required | The Cost Analysis document remains mandatory for Traders applying for NPCO. |
| Non-Members | CA is COMPULSORY | The Cost Analysis document remains mandatory for all non-members applying for NPCO. |
Product which meets Rules of Origin:
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Manufactured in Malaysia & used 100% local materials; OR
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Manufactured in Malaysia through transformation process which alters tariff code classification at six (6) digit level; OR
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Contains at least 25% local materials
Qualifying Value Content (QVC) Calculation:
How to Apply?
Here's the step-by-step guide to NPCO application.
Register with FMM for Endorsement Service
Download the NPCO Registration Form according to your company's nature of business.
Kindly ensure that the "Cost Analysis Form" is submitted concurrently with your Registration Form. This requirement is mandatory for all applicants - FMM Members (Manufacturer & Trading Company) and Non-Members (Manufacturer & Trading Company) -as it is requested under the Ministry of Investment, Trade and Industry's (MITI) guidelines, following our meeting with MITI on May 15, 2025.
FMM reserves the right to obtain additional documentation and perform verification visits, if deemed necessary, to confirm the accuracy of the submitted information.
Note: FMM only endorses NPCO for shipment within six (6) months from the export date.
Submit Registration Form & Approval
Submit the form and supporting documents to the nearest FMM office.
Once submitted, FMM will review and verify your registration and documents. After approved, proceed to Step 3 below.
Submit NPCO Application Based on Endorsement Type
The NPCO application must be accompanied by a copy of each of the following documents, which shall be retained by FMM:
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Invoice from Malaysian Manufacturer to Bangladesh Importer
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Packing List
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Bill of Lading for Goods from Malaysia to Bangladesh
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Customs K2 Form
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Other Documents that FMM May Deem Necessary
The NPCO application must be accompanied by a copy of each of the following documents, which shall be retained by FMM:
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Invoice by Malaysian Manufacturer to Singapore Company
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Invoice by Singapore Company to Papua New Guinea Importer
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Packing List
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Bill of Lading for Goods Shipped from Malaysia to Papua New Guinea
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Customs K2 Form
- Letter of Indemnity Covering Third Party Consignor
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Other Documents that FMM May Deem Necessary
FMM shall have the right to inspect the premises where manufacturers assemble the goods under the application and to check the documents and records of the applicants.
Guidelines on How to Fill Up NPCO Form for Third Party Endorsement?
Box 1: Goods Consigned From (Exporter's Business Name, Address & Country)
Box 8 & 9
| No. | Scenario | Box 8: Gross Weight or Other Quality |
Box 9: Invoice Number & Date Of Invoice |
|---|---|---|---|
| 1 | Normal scenario with 3rd party invoicing if applicant is able to provide you with both invoices which is the Malaysian invoice and 3rd party invoice |
To include gross weight and invoice value of 3rd party only.
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Mandatory to declare invoice
number and date of 3rd party only.
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| 2 | NPCO applicant only has Malaysian invoice and not 3rd party invoice |
To include invoice value (where possible) and gross weight based on 3rd party invoice. *Note: If the applicant do not wish to reveal the RM value of the invoice, they can do so by providing a letter on their company letterhead to FMM explaining why the value should not be on the NPCO. Applicable for member and non-member. |
Mandatory to declare:
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Effective January 1, 2018, exporters would need to adhere to the revised additional guidelines issued by MITI which allows for Back-to-Back (B2B) / Transhipment NPCO to be issued to companies in the following categories:
| No. | Documents from First / Previous Exporting Country |
|---|---|
| 1 | Certificate of Origin |
| 2 | Bill of Lading |
| 3 | Invoice |
| 4 | Packing List |
| No. | Documents from the Intermediate Country (Malaysia) |
| 1 | Invoice |
| 2 | Bill of Lading / Delivery Note |
| 3 | Packing List |
| 3 | Monitoring Sheet |
| No. | Additional Documents |
| 1 | Customs K8 Declaration / ZB Form (Import) |
| 2 | Customs K8 Declaration / ZB Form (Export) |
| No. | Documents from the First / Previous Exporting Country |
|---|---|
| 1 | Certificate of Origin |
| 2 | Bill of Lading |
| 3 | Invoice |
| 4 | Packing List |
| No. | Documents from the Intermediate Country (Malaysia) |
| 1 | Invoice |
| 2 | Bill of Lading / Delivery Note |
| 3 | Packing List |
| 3 | Monitoring Sheet |
| No. | Additional Documents |
| 1 | Customs K8 Declaration / ZB Form (Transhipment) |
| No. | Documents from the First / Previous Exporting Country |
|---|---|
| 1 | Certificate of Origin |
| 2 | Bill of Lading |
| 3 | Invoice |
| 4 | Packing List |
| No. | Documents from the Intermediate Country (Malaysia) |
| 1 | Invoice |
| 2 | Bill of Lading / Delivery Note |
| 3 | Packing List |
| 3 | Monitoring Sheet |
| No. | Additional Documents |
| 1 | Customs K1 Declaration (Import) |
| 2 | Customs K2 Declaration (Import) |
| 3 | Licensed Manufacturing Warehouse from Royal Malaysian Customs Department (RMCD) *for existing license holder* |
| 4 | Approval Letter on Value Adding Activities (VAA) or “Kelulusan Menjual Alat Ganti Sebagai Warranty Parts” from Royal Malaysian Customs Department (RMCD) |
| 5 | Letter of Undertaking |
| 6 |
Approval Letter from MITI
- Without approval from MITI, FMM is not able to proceed with the B2B NPCO endorsement
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( * ) Letter of Undertaking shall bear the following:
- Assurance from applicant that the goods to be re-exported have not gone any substantial processes that may compromise the origin status of the first exporting country, other than the permissible activities such as storing, break-bulking, repacking, relabeling, preserving and transportation / logistics activities such as unloading and loading;
- Commitment that applicant shall be fully accountable and liable in case of any fraud, falsification, wrongdoing and / or due diligence related to the details or information declared by the applicant during the application for B2B NPCO; and
- Will or intention of applicant to accept any legal action and / or any other possible consequences with regard to fraud, falsification, and wrongdoing and /or due diligence related to the details or information declared by the applicant during the application for B2B NPCO.
| No. | Documents from the First / Previous Exporting Country |
|---|---|
| 1 | Certificate of Origin |
| 2 | Bill of Lading |
| 3 | Invoice |
| 4 | Packing List |
| No. | Documents from the Intermediate Country (Malaysia) |
| 1 | Invoice |
| 2 | Bill of Lading / Delivery Note |
| 3 | Packing List |
| 3 | Monitoring Sheet |
| No. | Additional Documents |
| 1 | Customs K1 Declaration (Import) |
| 2 | Customs K2 Declaration (Import) |
| 3 | Licensed Manufacturing Warehouse from Royal Malaysian Customs Department (RMCD) *for existing license holder* |
| 4 | Letter of Regional Distribution Centre (RDC) / International Procurement Centre (IPC) / Principal Hub status from MIDA *for existing license holder* |
| 5 | Letter of Undertaking |
| 6 |
Approval Letter from MITI
- Without approval from MITI, FMM is not able to proceed with the B2B NPCO endorsement
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( * ) Letter of Undertaking shall bear the following:
- Assurance from applicant that the goods to be re-exported have not gone any substantial processes that may compromise the origin status of the first exporting country, other than the permissible activities such as storing, break-bulking, repacking, relabeling, preserving and transportation / logistics activities such as unloading and loading;
- Commitment that applicant shall be fully accountable and liable in case of any fraud, falsification, wrongdoing and / or due diligence related to the details or information declared by the applicant during the application for B2B NPCO; and
- Will or intention of applicant to accept any legal action and / or any other possible consequences with regard to fraud, falsification, and wrongdoing and /or due diligence related to the details or information declared by the applicant during the application for B2B NPCO.
Given that the verification visit would be performed during membership application, FMM is aware that the business is in operation and hence, the certification for the following documents can be performed for FMM member only. These certification request must be accompanied with NPCO endorsement.
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Invoice
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Packing List
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NPCO Form
The FMM Non-Preferential Certificate of Origin (NPCO) forms are available for sale in pads of 100 copies each at all FMM offices.
The applicant shall furnish all particulars, typewritten as required in the certificate. Provision must be made for an additional copy for retention by FMM.
Endorsement Services
FMM's network of 11 offices located throughout Malaysia offer professional guidance and service on the issuance and endorsement of Non-Preferential Certificate of Origin (NPCO). It takes only 20 minutes to endorse each NPCO.
FMM Rates
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| Type of NPCO Endorsement & Form | Member (RM) | Non-Member (RM) |
|---|---|---|
| Per Signature for All Endorsements | 5.20 | 9.90 |
| Per Signature for Third Party Consignor | 9.90 | 19.80 |
| Certificate of Origin Form (Peninsular Malaysia) - 100 copies | 16.00 | 21.00 |
| Certificate of Origin Form (Sabah & Sarawak) - 100 copies | 20.00 | 25.00 |
