A Back-To-Back CO is a fresh CO issued by an intermediate exporting FTA partner country (in this case -Malaysia) based on the original issued by the first exporting FTA partner countries; for trading or logistical purposes, before re-exporting the goods to other FTA partner countries while still retaining the origin status of the first exporting FTA partner country and corresponding preferential tariff treatment of the goods.
After login to New ePCO, Click NSW > ePCO > ePCO Transaction
1 At ePCO Transaction under LISTING click 
to create new application
2 Select Application Type and Scheme and case Application Type - Certificate of Origin,
3 Select Scheme e.g. Scheme - AKFTA. (Click here to view available schemes)
4 Select Application Case - BACK-TO-BACK
5 Click SUBMIT to proceed
Company details as per registered. Choose Company's Address if any. (These details will be printed in column 1 (Consignor) on blank copy of the CO Form)
LC Address - details of letter of credit requirement. (Any data inserted will replace company details printed at column 1 (Consignor) on blank copy of the CO Form)
Choose Unit of Measurement (OUM) e.g.; KGM, (Refer to Column 9 of the Original CO)
Choose Other FOB Value (Foreign Currency) e.g. USD then click
button to proceed addding the Finished Product.
7.1 
Option 1 : Click 
on Tariff Code to add Finished Product to be re-exported. (For first time application of the Original CO)
Option 2: If previously, Original CO has been entered: Click 
to select finished product. (For subsequent time application of the Original CO)
7.1.1 At Type field, click to select type (AHTN or TARIFF) for Tariff Code. Enter either code in Code field or description in Description field; then click [SEARCH] button to find the Tariff Code. Once the tariff code displayed in the list Click [select] button to select.
7.2 
After the Tariff Code has been selected, the data for Tariff Code and Tariff Description will be auto filled.
Fill in other details by refering to the hardcopy of the Original CO:
- Select Tariff UOM ( Refer to column 9 of the Original CO )
- Key in Issuance Country Ref. No. ( This is the Certificate Number or Refference Number located at the top right of the CO form )
- Select Issuance Country ( Located at the top right of the CO form )
- Select Issuance Date ( Refer to column 12 of the Original CO )
- Key in Brand/Model
- Key in Total Quantity ( Refer to column 9 of the Original CO )
- Select Origin Criteria ( Refer to column 8 of the Original CO )
-
Key in Origin Criteria % ( Refer to column 8 of the Original CO )
7.3 Product Detail: 
7.3.1 Key in the Importing Country - HS Code
7.3.2 Key in the Total FOB Value (MYR) : The Equivalent amount to Malaysian Ringgit - The amount must be equal to amount in K2 form .
7.3.3 Other FOB (Foreign Currency) : The FOB for Foreign Currency's selected (Refer No. 7) - The amount and currency must be equal to amount and currency in Invoice from exporter or Third Party/Country .
7.3.3.1 Total Other FOB Value: Field is auto calculated based on Other FOB Value inserted at Package level (refer 7.4.1.4)
7.3.4 Click SAVE button
7.4 Packaging and Invoice
7.4.1 Packaging Details: 
7.4.1.1 Kind of Package: Choose kind of package
7.4.1.2 Number of Package: Key in number of package
7.4.1.3 Quantity: Key in quantity (Amount is referring to UOM selected (Refer No. 7) - This amount entered is Quantity Applied and will deduct from Total Quantity. The Quantity Applied cannot exceed Quantity Available.
7.4.1.4 Other FOB Value: Key in amount for individual package
7.4.1.5 Mark of Package: Key in Marking/Packaging no. etc.- Refer information in Bill of Lading (B/L)
7.4.1.6 Desc. of Goods: Key in the description of goods
7.4.2 Invoice - (Multiple invoice for single packaging detail)
7.4.2.1 Invoice Number: Key in the invoice number
7.4.2.2 Invoice Date: Click to open calendar and select invoice date
7.4.2.3 If have more than one invoice click [+ add more] button.
7.4.2.4 Click SAVE to add detail. (Repeat step 7.4.1 to 7.3.2.4 to add different packaging of a same finished product)
7.4.3 Click [<- Back] button after completing the details for Packaging and Invoice. 
Attach Document : Click
to upload documents.Original copy of Importing Country Certificate of Origin
Invoice & Packing List
Customs Declaration Form (K1/K2)
Bill of Lading (BL)/ Airway Bill/ Delivery Order
If applicant apply before export date they are required to attach Original copy of Importing Country Certificate of Origin and invoice and packing list only. Owing to this; after the export date, the CO with status 'Approved' will be changed to 'Awaiting Pre-Exportation Document' to indicate that exporter is required to attach BL and K2 for completing application process.
IMPORTANT ANNOUNCEMENT ON PRE-EXPORTATION DOCUMENTS Effective 15/12/14, all pre exportation CO applications must submit the K2 and BL/ Airway Bill/ Delivery Order within 14 working days from approved date. Failure to do so will cause the next CO application are blocked from being submitted.
This is details of your consignee (Importer). You may click
to open list of consignee maintened at admin level, otherwise you need to manually enter.9.1 Country: Select the country (Country/countries that available in the list is subject to approved application for costing/scheme)
This is details of the shipment
10.1 Mode of Transport: Choose available transport mode e.g. MARITIME TRANSPORT
10.2 Vessel's Name / Air Craft, etc: Key in name of vessel/aircraft/etc
10.3 Feeder Vessel's Name: Key in feeder vessel's name if any, otherwise leave it blank
10.4 Export Date: Open the calendar to select the export date
10.5 Port of Discharge: Click to open and select port of discharge. (List port of discharge are auto populated by the Country of consignee selected (Refer No. 9)
10.6 Port Name: Auto populated by port of discharge selected (By default, only port name will be printed).
10.7 Port of Discharge (For LC) : If you need to print different name e.g. port name + port code, you may enter here. Otherwise leave it blank.
You may enter your forwarding agent information here.(Optional field)
Click
to open list of contact person maintened at admin level, otherwise you need to manually enter.
13.1 Preferred Branch of Application Processing: Select a branch for a purpose of submitting and endorsement of your application. (IMPORTANT - only the approval branch will be able to endorse the printed CO Form)
13.2 Declaration Details
13.2.1 Click to open list of declarant maintened at admin level, otherwise you need to manually enter.
13.2.2 K2 Registration No.: Kindly fill up the 'K2 Registration No.' If customs declaration (K2 Form) has been completed.
13.2.3 Trader Remarks: Key in remark for MITI. (optional)
The system will automatically ticked Back-To-Back.
15.1 For checkbox availabe, you may tick or untick the option to print preview the CO Form. (Important - please update this application as a Draft in advance). Print Option also available after application approved.
15.2 Click [PREVIEW] button. See sample .Check your output for the CO form; you may edit before submitted to MITI.
16 
Update this application as: Select Application Submitted and click UPDATE to submit the Costing to MITI. Optionally you may choose to save as DRAFT or APPLICATION READY.
Check your application status
Once submitted you are now be able to check your application status
CO Status: Draft → Application Submitted → Application Checked → Application Approved