Approval of the Turkey–Malaysia Free Trade Agreement Joint Committee Decision No. 1/2024 on Retroactive Issuance of Certificates of Origin

Key technical points include:

• Exporters may apply retroactively to the Malaysian competent authority (MITI) for the issuance of Certificates of Origin, provided that the required documents are duly submitted.
• Applications must be made via Malaysia’s electronic Preferential Certificate of Origin (ePCO) system, and issuance is subject to compliance with Rules of Origin (RoO).
• During the validity period of the decision, Certificates of Origin issued at the time of export may be accepted as an exceptional measure.
• Without prejudice to Chapter 4-E (Proof of Origin) of the FTA, the decision provides for the administrative acceptance of invoice declarations used for exports to Turkey between 01.04.2020 – 01.04.2023.
• The decision entered into force on the day following its signature and remains valid for one year.

Implications for companies and required actions

• Turkish and Malaysian exporters and importers involved in trade during the 2020–2023 period should reassess past transactions where preferential tariffs were not applied due to missing or incorrect origin documentation.
• Companies may recover preferential tariff benefits retroactively, subject to successful issuance and acceptance of Certificates of Origin and compliance with Rules of Origin.
• Exporters must ensure that all supporting commercial and production documents are complete and consistent with local procedures before applying through the ePCO system.
• Importers should review customs declarations and duty payments for the relevant period and prepare for refund or post-clearance adjustment procedures where applicable.
• Given the limited one-year validity, timely action is critical to avoid loss of potential tariff advantages.

See the original regulation.