From January 1, 2006, the Mainland shall apply zero tariff to all goods of Macao origin, except for the goods prohibited from importing as stipulated in Mainland laws and regulations as well as other specified products, provided that the related Rules of Origins (ROs) have been agreed and fulfilled. After several rounds of liberalization, there are 1,210 products whose RO have been confirmed for zero tariff treatment under CEPA. (The lists of products and the corresponding Harmonized System (HS) headings can be consulted in the website of Macao Economic Services(DSE)）

Rules of Origin under CEPA
To enjoy zero tariff treatment, goods exported to the Mainland must fulfill the rules of origin stipulated under CEPA and be accompanied by the “CEPA Specific Certificate of Origin (CO)” as being qualified as “made in Macao”.

In accordance with the principles stipulated in CEPA, goods that are wholly obtained in Macao can be claimed as of Macao origin. For goods that are not wholly obtained in Macao, substantial transformation must be undertaken in order to be qualified as “made in Macao”. The criteria for determining “substantial transformation” mainly include: “manufacturing or processing operations”, “change in tariff heading”, and “value-added content”, etc.

The Administrative Procedures for Qualifying as Zero Tariff Goods
For products that are covered in CEPA, the administrative procedures for claiming zero tariff benefits are as follows:
Macao manufacturers are required to submit information on their production facilities and other details of the products concerned to the Certificate of Origin Issuance Division of Macao Economic Services.
After verification of the said information, the applicants may then submit to the Division the properly completed “CEPA CO Application Form”, “CEPA Specific CO” and the original and duplicate of related business invoices. (The “CEPA CO Application Form” and the “CEPA Specific CO” are available at the Government Printing Bureau)
DSE will issue the “CEPA Specific CO” to the applicants after final assessment.

For products whose rules of origin have not yet been agreed under CEPA, Macao manufacturers may submit to DSE their petitions twice a year (before 15 February and 15 August) to include those items in the subsequent phases of CEPA. DSE will enter into consultations with the Customs General Administration on the rules of origin for the products upon confirmation by the Ministry of Commerce. The two sides shall promulgate the relevant rules of origin before 1 June and 1 December each year and the Mainland shall, no later than July 1 of the same year and 1 January of the following year respectively, apply zero tariff treatment to the relevant products upon presentation of CEPA Specific CO. (The application form for the goods that are entitled to zero duty under CEPA can be downloaded from website of Macao Economic Services）

Enquiries and Submission of Applications
For enquiries related to CEPA and submission of relevant applications, please contact CEPA Information Centre of Macao Economic Services:
Rua Dr. Pedro José Lobo, No. 1-3, 3/F, Macao
Tel: (853) 8597 2343
Fax: (853) 28755 011
E-mail: info@cepa.gov.mo