Malaysia Ratifies CPTPP – Duty Refunds Possible

Trade Update • Dec. 5, 2022

alaysia ratified the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (CPTPP) on Friday, September 30, 2022, becoming the ninth out of eleven countries to ratify the agreement. As a result, eligible Malaysian goods imported into Canada are entitled to the CPTPP tariff treatment as of November 29, 2022.

The list of countries in the Customs Tariff has been updated to include the CPTPP tariff treatment for Malaysia. This tariff treatment is the Comprehensive and Progressive Trans-Pacific Partnership Tariff (CPTPT) – Code 33.

• For more tariff related information, please refer to Tariff elimination for Malaysia at: About tariff elimination under the CPTPP.

Duty Refunds Possible

An importer may apply for a refund of excess duties paid after importation if the importer did not claim preferential tariff treatment at the time of importation. In order to apply for a refund, the importer must make a claim for preferential tariff treatment and provide a copy of the certification of origin and if required other documents related to the importation of the good no later than one year after the date of importation.

Canada will go beyond that minimum requirement and allow four years from the date of accounting for importers to claim a refund, in respect of eligible goods that were imported from Malaysia on or after November 29, 2022.

• Further information on applying for a refund can be found in Memorandum D6-2-3, Refund of Duties.
• The CBSA recommends that importers request a ruling if they have any doubt as to the correct origin, tariff classification, or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR), Memorandum D11-11-3, Advance Rulings for Tariff Classification, or Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements.