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.

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”.

According to the requirements of the Agreement on Trade in Goods, the principles and standards for the determination of origin of goods are:
(1) the good is wholly obtained or produced in one side;
(2) the good is produced in one side exclusively from originating materials;
(3) the good is produced in one side using non-originating materials, provided:

(i) the good falls within the scope of application of the Product Specific Rules of Origin, and satisfies the applicable tariff classification change, regional value content, manufacturing or processing procedures or other requirements;
(ii) the good does not fall within the scope of application of the Product Specific Rules of Origin, but its regional value content under the build-up method satisfies the standard of higher than or equal to 30%, or its regional value content under the build-down method satisfies the standard of higher than or equal to 40%.

The Administrative Procedures for Qualifying as Zero Tariff Goods
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 Economic and Technological Development Bureau.
After verification of the said information, the applicants may then submit to the properly completed “CO Application Form”, “CO of CEPA” and the original of related commercial invoice. (The “CO Application Form” and the “CO of CEPA” can be downloaded from the website of DSEDT)
CO’s data is transmitted electronically from DSEDT system to the Customs’ system of Mainland, after final assessment. The applicant only needs to give the number of relevant CO to importer. The importer can submit import declaration process to the Customs of Mainland.

Enquiries and Submission of Applications
For enquiries related to CEPA and submission of relevant applications, please contact Regional Cooperation Information Center of Economic and Technological Development Bureau:
Rua Dr. Pedro José Lobo, No. 1-3, 2/F, Macao
Tel: (853) 8597 2343
Fax: (853) 2871 2553
E-mail: info@cepa.gov.mo