WT/REG277/1  
11 December 2019  
(19-8466) Page: 1/73 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT  BETWEEN JAPAN  AND MEMBER  STATES OF THE ASSOC IATION OF 
SOUTHEAST ASIAN NATI ONS (ASEAN)  
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade Agreement between 
Japan  and Member  States of the Association of Southeast Asian Nations (ASEAN) , has 
been drawn up by the WTO Secretariat on its own responsibility and in full consultation 
with the Parties. The factual presentation reproduces as closely as possible the 
terminology used in the Agreement and in the comments provided and does not imply 
official endorsement or acceptance by the Secretariat of such terminology. The report 
has been dra wn up in accordance with the rules and procedures contained in the 
Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671) and 
thus does not imply any value judgement by the Secretariat regarding the contents of 
the Agreement.  
Any te chnical questions arising from this report may be addressed to Jean-Daniel Rey  
(tel: +41 22 739 5264). Any statistical questions arising from this report may be 
addressed to  Rowena Cabos (tel: +41 22 739 5185) . 
  WT/REG277/1   
 
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   Table o f Contents  
 
1   TRADE ENVIRONMEN T ................................ ................................ ................................ . 4 
2   CHARACTERISTIC E LEMENTS OF THE AGREE MENT  ................................ ......................  9 
2.1   Background Information  ................................ ................................ ...............................  9 
2.2   Structure of the Agreement  ................................ ................................ ......................... 10 
2.3   Review clause  ................................ ................................ ................................ ............ 11 
3   PROVISIONS ON TR ADE IN GOODS  ................................ ................................ ...........  11 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 11 
3.1.1    General provisions  ................................ ................................ ................................ ...11 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 11 
3.1.3    Liberalization schedules  ................................ ................................ ............................ 12 
3.1.3.1    ASEAN Member States  ................................ ................................ ........................... 12 
3.1.3.2    Japan  ................................ ................................ ................................ .................. 27 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....30 
3.2   Rules of origin  ................................ ................................ ................................ ............ 30 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 32 
3.4   Regulatory provisions of the Agreement  ................................ ................................ ........ 32 
3.4.1    Standards  ................................ ................................ ................................ ............... 32 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......32 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 32 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 33 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .33 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 33 
3.4.2.3    Measures to safeguard the balance of payments  ................................ ....................... 34 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .34 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 34 
3.4.5    Customs -related procedures ................................ ................................ ...................... 34 
3.5   Sector -specific provisions of the Agreement  ................................ ................................ ...35 
3.5.1    Agriculture, fisheries and forestry  ................................ ................................ .............. 35 
4   GENERAL PROVISIO NS OF THE AGREEMENT  ................................ .............................  35 
4.1   Transparency  ................................ ................................ ................................ ............. 35 
4.2   Current payments and capital movements  ................................ ................................ .....35 
4.3   Exceptions  ................................ ................................ ................................ ................. 35 
4.3.1    General exceptions  ................................ ................................ ................................ ..35 
4.3.2    Security exceptions  ................................ ................................ ................................ ..35 
4.3.3    Taxation  ................................ ................................ ................................ ................. 35 
4.4   Accession and Withdrawal ................................ ................................ ............................ 36 
4.5   Institutional framework  ................................ ................................ ............................... 36 
4.6   Dispute settlement  ................................ ................................ ................................ .....36 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 38 WT/REG277/1  
 
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  4.8   Government procurement  ................................ ................................ ............................ 40 
4.9   Intellectual Property Rights  ................................ ................................ .......................... 40 
4.10   Competition  ................................ ................................ ................................ ............. 41 
4.11   Environment  ................................ ................................ ................................ ............ 41 
4.12   Labour  ................................ ................................ ................................ .................... 41 
4.13   Electronic commerce  ................................ ................................ ................................ .41 
4.14   Small and medium -sized enterprises  ................................ ................................ ........... 41 
4.15   Other  ................................ ................................ ................................ ...................... 41 
4.15.1    Economic co operation  ................................ ................................ ............................. 41 
4.15.2    Trade in services  ................................ ................................ ................................ ....41 
4.15.3    Investment  ................................ ................................ ................................ ........... 42 
ANNEX 1  ................................ ................................ ................................ ........................  43 
ANNEX 2  ................................ ................................ ................................ ........................  73 
 
  WT/REG277/1   
 
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   Key Facts  
 
Parties to the Agreement:   
ASEAN Member  States ( Brunei Darussalam, Cambodia, Indonesia, Lao People's 
Democratic Republic, Malaysia, Myanmar, the Philippines, Singapore, Thailand and 
Viet Nam) and Japan . 
 
Date s of Signature:    
26 March 2008 (Singapore), 28 March 2008 (Japan), 31 March 2008 (Indonesia), 
1 April 2008 (Viet Nam), 2 April 2008 (Philippines), 3 April 2008 (Brunei 
Darussalam), 4 April 2008 (the  Lao People's Democratic Republic), 7 April 2008 
(Cambodia), 10 April 2008 (Myanmar), 11  April 2008 (Thailand), 14 April 2008 
(Malaysia).    
 
Date s of Ent ry into Force:  
1 December 2008 (Singapore, Japan, Viet Nam, Lao People's Democratic Republic, 
and Myanmar), 1 January 2009 (Brunei Darussalam), 1 February 2009 (Malaysia), 
1 June 2009 (Thailand), 1 December 2009 (Cambodia), 1 March 201 0 (Indonesia)  
and 1 July 2010 (Philippines) . 
 
Date of Notification:  24 August 2018   
 
Full implementation:  1 April 2026 
 
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between Japan and Member  States of the Association of Southeast 
Asian Nations (ASEAN) (here inafter referred to as "the Agreement") is among the 6 RTAs notified 
by ASEAN1 as a group and the 17 notified  by Japan.2  
1.2.  Key indicators on GDP and trade of the Parties are provided in Tabl e 1.1. Japan  is the largest 
econom y with a GDP in 2017 of USD4,872  billion. The largest ASEAN economy is Indonesia with a 
GDP in 2017 of USD1,015 billion, followed by Thailand and Singapore. The smallest ASEAN economy, 
Brunei Darussalam, had a GDP in 2017 of USD12.7 billion. Japan  is the largest trader, accounting 
for 3.94% and 3.73 % of global  exports and imports in 2017 and ranked 4th in both global exports 
and imports (excluding intra -EU trade)  respectively.  Of the ASEAN economies, Singapore is the 
largest trader, accounting for 2.11% and 1.82% respectively of global exports and imports in 2017 
and ranked 9th and 10th in global exports and imports. The ASEAN Member  States shares  of trade to 
GDP varies widely from Singapore at 160.2 % to 18.5 % for Indonesia, while Japan's trade to GDP 
ratio is 17.1 %. 
                                                
1 Individual ASEAN Member States have also concluded a number of RTAs, outside of the ASEAN 
framework. This is in particular the case for Singapore (17 RTAs), Indonesia (1 RTA), Viet Nam (5 RTAs), the 
Philippines (2 RTAs), Brunei Darussalam (3 RTAs), Lao PD R (2 RTAs), Myanmar (6 RTAs), and Malaysia (8 
RTAs). Some of these RTAs have been concluded between two individual ASEAN Member States. The Global 
System of Trade Preferences among Developing Countries (GSTP) and the Protocol on Trade Negotiations 
(PTN) ar e not counted.  
2 Situation as of 11 September 2019.  WT/REG277/1  
 
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  Table 1.1. Japan and ASEAN Member s' merchandise trade profiles  
Member  
Population 
2017  
(million)  Merchandise trade - 2017  Rank in world 
tradea - 2017  GDP 
USD 
billion 
(2017)  Trade 
(% GDP, 
2015 -
2017)  Exports 
USD 
billion  
% 
world 
exports  
Imports 
USD 
billion  
% 
world 
imports  
Exports  
Imports  
Japan  126.8  698.1  3.94 671.9  3.73 4 4 4,872.1  17.1 
Brunei 
Darussalam  0.4 5.7 0.03 2.7 0.02 80 116 12.7 42.9 
Cambodia  16.0 12.0 0.07 14.0 0.08 57 60 22.3 71.2 
Indonesia  264.0  168.6  0.95 156.9  0.87 21 21 1,015.4  18.5 
Lao PDR  6.9 4.0 0.02 5.1 0.03 91 97 17.0 31.2b 
Malaysia  31.6 217.8  1.23 195.1  1.08 18 19 314.5  66.4 
Myanmar  53.4 13.3 0.08 16.5 0.09 55 57 66.5 22.7b 
Philippines  104.9  63.2 0.36 98.5 0.55 28 24 313.4  29.5 
Singapore  5.6 373.2  2.11 327.7  1.82 9 10 323.9  160.2  
Thailand  69.0 236.7  1.33 222.8  1.24 15 17 455.4  61.7 
Viet Nam  95.5 214.3  1.21 211.5  1.17 20 18 220.4  94.4 
a  excluding intra -EU trade . 
b Lao PDR and Myanmar's % GDP covers 2014 to 2016 . 
Source:  WTO Secretariat 2019 Trade Profiles and World Development Indicators (WDI) on population.  
 
1.3.  Trade between ASEAN Member  States and Japan  during the period 2000 -2017 (2000 -2016 for 
Cambodia, Thailand  and Viet Nam, 2010 -2016 for Lao PDR and 2010 -2017 f or Myanmar) is shown 
in Charts 1.1 (for ASEAN) and 1.2 (for Japan ). In their global trade, Brunei Darussalam, Indonesia 
(except between 2012 and 2014), Malaysia, Singapore, and Viet Nam (except between 2006 and 
2011)  have run an overall trade surplus for m ost if not all the period, while Lao PDR, Myanmar 
(except in 2012)3, and the Philippines experienced a trade deficit in their global trade. Cambodia's 
trade balance became negative in 2011 and has remained so since, while Thailand has seen its trade 
balanc es fluctuate from negative to positive for much of the period.  
1.4.  With regard to bilateral trade between ASEAN Member  States and Japan, based on data 
provided by the ASEAN Member s, Brunei Darussalam, Indonesia, and Viet Nam (with some 
exceptions during the f inancial crises and towards the end of the period)  have maintained a trade 
surplus with Japan , while other ASEAN Member s have had trade deficits for most of this period , in 
some cases alternating periods of deficits with periods of surplus (Cambodia, Lao P DR, Malaysia, the 
Philippines in particular) .  
                                                
3 also considering that data are not available before 2010 in the case of Lao PDR.  WT/REG277/1   
 
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   Chart 1.1 ASEAN Member  States ' trade with Japan  and world  
 
Note:  Brunei Darussalam: no trade data for 2005; Lao PDR: earliest trade data available is 2010; 
Myanmar: only available data for earlier years is import data for 2001.  Only reflected the consistent 
available trade data covering 2010 -2017. 
Source:  UNSD, Comtrade database.  
020406080100120140160180200
0510152025303540
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016Viet Nam
2001 -2016
(USD Billion)
Exports to Japan Imports from Japan Total exports (right axis) Total imports (right axis)02468101214
0.01.02.03.04.05.06.07.08.09.0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017Brunei Darussalam
2001 -2017
(USD Billion)
0246810121416
0.00.20.40.60.81.01.21.41.61.82.0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016Cambodia
2001 -2016
(USD Billion)
050100150200250300
020406080100
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017Indonesia
2001 -2017
(USD Billion)
0.00.51.01.52.02.53.03.54.04.55.0
0.000.050.100.150.200.250.30
2010 2011 2012 2013 2014 2015 2016Lao PDR
2010 -2016
(USD Billion)
050100150200250
01020304050
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017Malaysia
2001 -2017
(USD Billion)
0510152025
012345
2010 2011 2012 2013 2014 2015 2016 2017Myanmar
2010 -2017
(USD Billion)
020406080100120
01020304050
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017Philippines
2001 -2017
(USD Billion)
050100150200250300350400450
0102030405060
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017Singapore
2001 -2017
(USD Billion)
050100150200250300350400
0102030405060708090
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016Thailand
2001 -2016
(USD Billion)WT/REG277/1  
 
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  1.5.  Japan  has maintained an overall trade surplus during most of the first decade (b etween 2001 
and 2011, except during the financial crises when it experienced a global trade deficit). A trade 
deficit characterizes the first part of the current decade (between 2011 and 2015), while a return to 
global trade surplus can be observed since 2 015. Among the ASEAN economies, its largest export 
markets are Thailand , Singapore and Malaysia , although exports to Indonesia  picked up during the 
second part of the period . Japan's  largest sources of imports are Thailand, Indonesia and Malaysia, 
with Vie t Nam becoming an important source of imports for Japan in the second part of the period .  
Chart 1.2 Japan, trade with ASEAN Member  States  and world, 2000 -2017, USD billion  
 
Source:  UNSD, Comtrade database.  
 
1.6.  Charts 1. 3 and 1. 4 show the commodity structure of trade between ASEAN Member s and Japan , 
as well as of their global trade in the period before entry into force of the Agreement ( 2005-2007) 
and the most recent three -year period for which data are available (2014 -16), by broad HS Section.   
1.7.  During 2005-2007, of Japan's  four largest export categories (machinery, motor vehicles, base 
metals and  chemicals which accounted for 78 % of its global exports) machinery was ASEAN's largest 
import from Japan (51% of total imports), followed by base metals ( 16%), while the share of motor 
vehicles (9%) and chemicals (6%) was considerably smaller . By 2014 -2016, there had been very 
little change in Japan's  export structure, with the four largest exports accou nting for 7 4% of its total 
exports, and ASEAN's imports from Japan  continued to be dominated by these products, but the 
share of motor vehi cle imports had increased from 9% to 12 % while the share of machinery had 
fallen from 51% to 43% of ASEAN imports fro m Japan . Plastics had also become the fourth largest 
category of imports from Japan (7%), with chemical s stable at 6% of ASEAN total imports from 
Japan.  
1.8.  In 2005-2007 ASEAN's two largest export categories were machinery and minerals, which 
together accounted for 5 8% of its total exports, followed by plastics, chemicals , textiles and base 
metals, which, cumulated, accounted for a smaller share of 19 %. These were also the main imports 
by Japan  from ASEAN, with the two largest, minerals and machinery ac counting for 60% of its 
imports from ASEAN (32% for minerals and 28% for machinery),  followed by base metals and 
chemicals (5 % each). By the 2014 -2016 period there had been little change to this overall structure 
of bilateral trade with machinery and miner als continuing to dominate both ASEAN's  exports ( 36% 
and 13%  of total exports  respectively ) and Japan's  imports from ASEAN  (25% of Japan's imports 
from ASEAN for minerals and 24% for machinery ). Textiles ranked as third largest imports (7%), 
followed by pl astics, prepared foods, and chemicals (respectively 6%, 5%, and 5%).   
050100150200
02004006008001,000
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Japan
2001 -2017
(USD Billion)
 Brunei Darussalam  Cambodia  Indonesia
 Lao PDR  Malaysia  Myanmar
 Philippines  Singapore  Thailand
 Viet Nam  Total exports (left axis)  Total imports (left axis)WT/REG277/1   
 
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   Chart 1.3 ASEAN and Japan : product composition of merchandise trad e, annual average 
(2005 -2007 ) 
 
Note:  for ASEAN, Brunei Darussalam has no trade recorded for 2005 .  
Source:  UNSD, Comtrade database . 
51
16966426ASEAN imports from Japan (%)
42
18975433228ASEAN Global Imports (%)
39
24876411Japan's Global Exports (%)
32
2855433332226Japan's imports from ASEAN(%)
31
21
6554433322225Japan's Global Imports(%)
43
1565443222229ASEAN's Global Exports(%)Total: USD 85 billion Total: USD 667 billion
Total: USD 572 billionTotal: USD 775 billionTotal:  USD 652 billion
Total: USD 80 billion
Animal or 
vegetable fats 
and oilsVegetablesLive animals
ChemicalsMineralsPrepared 
foods
TextilesWood and articles of 
woodPlastics
MachineryBase metalsPrecious stones
MiscellaneousOpticalVehicles OtherWT/REG277/1  
 
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  Chart 1.4 ASEAN and Japan : product composition of merchandise trade, annual average 
(2014 -2016)   
 
Note:  for ASEAN, Lao PDR  has no trade recorded for 2014-2016.  
Source:  UNSD, Comtrade database . 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Agreement is part of the ASEAN -Japan Dialogue , informally established in 1973 and later 
formalized in 1977.  It was concluded under the Framework for Comprehensive Economic Partnership 
between the Parties, signed in Bali on 8 October 2003.  
2.2.  The Agreement was signed by all the Parties between  26 March and 14 April 2008. It entered 
into force , depending on the Party , between 1 December 2008 and 1 July 2010 .4 It was notified to 
the WTO first on 23 November  2009, then on 6 July 2011, and finally on 24 August 2018 , each time 
under Article  XXIV:7 of the GATT 1994 and its Understanding .5 It was not until 24 August 2018, that  
the entry into force of the Agreement for all the Parties was notified, thus prompting the drafting of 
the factual presentation.  
2.3.  The Agreement was complemented by negotiations between the Parties that led, in 201 7, to 
the completion of chapters on trade in services, movement of natural persons, and investment. In 
order to incorporate these chapters, all the Parties signed the  First Protocol to amend the Agreement 
between 27 February and 24 April 2019 and are now undergoing domestic procedures necessary fo r 
its entry into force .6  
                                                
4 Table 2.1 summarized the when each Party signed the Agreement and when it entered into force for it.  
5 See documents WT/REG277/N/1, WT/REG277/N/2, and WT/REG277/N/3.  
6 Thailand communicated that it completed its domestic procedures on 5 July 2019.  
43
17127643325ASEAN imports from Japan (%)
35
17 9755433327ASEAN Global Imports (%)
34
2488652210Japan's Global Exports (%)
25
24
7655443322627Japan's imports from ASEAN(%)
28
23
855443333227Japan's Global Imports(%)
36
13
665544333328ASEAN's Global Exports(%)Total: USD 105 billion Total: USD 1,135 billion
Total: USD 682 billion Total: USD 1,199 billionTotal:  USD 653 billion
Total: USD 102 billion
Other
Animal or 
vegetable fats 
and oilsVegetablesLive animals
ChemicalsMineralsPrepared 
foods
TextilesWood and articles of 
woodPlastics
Base metalsPrecious stonesFootwear
OpticalVehiclesMachinery MiscellaneousWT/REG277/1   
 
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   2.4.  The text of the Agreement along with its annexes is available on Japan's w ebsite  and well as 
on the ASEAN website . 
Japan : https://www.mofa.go.jp/policy/economy/fta/asean/agreement.html  
ASEAN : https://www.asean.org/storage/images/archive/agreements/AJCEP/Agreement.pdf  
 
Table 2.1 Dates of signature and entry into force of the Agreement   
Parties  Date of signature   Date of entry into force  
Brunei Darussalam  3 April 2008  1 January 2009  
Myanmar  10 April 2008  1 December 2008  
Cambodia  7 April 2008  1 December 2009  
Indonesia  31 March 2008  1 March 2010a 
Lao PDR  4 April 2008  1 December 2008  
Malaysia  14 April 2008  1 February 2009  
Philippines  2 April 2008  1 July 2010  
Singapore  26 March 2008  1 December 2008  
Viet Nam  1 April 2008  1 December 2008  
Thailand  11 April 2008  1 June 2009  
Japan  28 March 2008  1 December 2008  
a  However, Indonesia started the application of its preferential tariff concessions under the Agreement 
on 1 March 2018. Consequently, for the computation and presenta tion of tariff and trade -related 
statistics and data, we have used the date of 1 March 2018 in various Tables and Charts below 
referring to Indonesia's tariff elimination/reduction programme.  
Source:  WTO Secretariat, based on the Agreement.  
2.2  Structure of th e Agreement  
2.5.  The Agreement contains 80 Articles and five annexes which form an integral part of the 
Agreement (Box 2.1).  
Box 2.1 Structure of the Agreement  
Preamble   
Chapter 1  General provisions  
Chapter 2  Trade in goods 
Chapter 3  Rules of origin 
Chapter 4  Sanitary and phytosanitary measures  
Chapter 5  Standards, technical regulations and conformity assessment procedures  
Chapter 6  Trade in services  
Chapter 7  Investment  
Chapter 8  Economic cooperation  
Chapter 9  Settlement of disputes  
Chapter 10  Final provisions  
Annex 1  Schedules for the elimination or reduction of customs duties 
Annex 2  Product specific rules 
Annex 3  Information technology products  
Annex 4  Operational certification procedures  
Annex 5  Work programmes for economic cooperation  
Source:  WTO Secretariat, based on the Agreement . 
 
2.6.  In Article 3 , the Parties state the ir objectives to progressively liberalize and facilitate trade in 
goods and services among them, and to improve investment opportunities and ensure protection for 
investments and investment activities in the Parties. They also seek to establish a framework for the 
enhance ment of mutual economic cooperation among  the Parties with a view to supporting ASEAN WT/REG277/1  
 
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  economic integration, bridging the development gap among ASEAN Member s States, and enhancing 
trade and investment among the Parties.  
2.3  Review clause  
2.7.  The Parties agree to undertake a general review  of the implementation and operation of the 
Agreement in the fifth year following  the calendar year in which the Agreement enters  into force and 
every five years thereafter (Article 75).7  
3  PROVISIONS ON TRADE IN GOODS  
3.1.  While Chapters, 1, 8, 9 and 10 contain general provisions, Chapters 2 (trade in goods), 3 (rules 
on origin), 4 (sanitary and phytosanitary measures), and 5 (standards, technical regulations and 
conformity assessment procedures) refer specifically to trade in goo ds.8  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.2.  The Parties agree to provide each other's goods national treatment,  and, to this end , the 
provisions of Article III of GATT 1994 are , mutatis mutandis , incorporated into and form an integral 
part of the Agreement (Article 15 ). 
3.3.  Each Party undertakes not to institute  or maintain any non-tariff measures including 
quantitative restrictions on the importation of any good of the other Parties, except measures 
permitted under the WTO  Agreement (Article 18).  
3.1.2   Liberalization of trade and tariff lines  
3.4.  In Article 16 each Party  agree s to eliminate or reduce  its customs duties on originating goods 
of the other Parties, according to what is prescribed in its Schedule contained in Annex 1 to the 
Agreement .9  
3.5.  The Agreement foresees the possibility for a Party to modify its concessions under the 
Agreement. The procedure for modification of concessions contained in Article 19 must be followed, 
together with disciplines on amendments (Article 77),  should a Schedule be amended.  
3.6.  A best endeavour clause also invites Parties to take further steps towards  the liberalization of 
trade in goods through unilateral, bilateral or regional efforts consistent with GATT 1994.  
3.7.  Tariff liberalization in the Agreement is governed by the terms of Annex 1 to the Agreement. 
General disciplines applicable to all Parties are laid down  in Part 1 , while Part s 2 through 12 specif y, 
for each Party,  the applicable tariff reduction /eliminatio n programmes. The first reduction took place 
on 1 December 2008, which is the date of entry into force of the Agreement. The subsequent 
reductions took place on 1 January of each following year, for Indonesia and Malaysia, and on 1 April 
of each following year, for Brunei Darussalam, the Philippines, Thailand, Viet Nam, and Japan. For 
ASEAN Member  States for which the Agreement entered into force later than 1 December 2008, the 
staging of elimination or reduction of customs duties as provided for in their r espective Schedules 
shall be deemed to have commenced on the date of entry into force of the Agreement (1 December 
2008).   
3.8.  The following sections provide some details on each Party's liberalization commitments  and 
summarize the main features of the ir individual tariff liberalization programmes . 
                                                
7 The P arties confirm that the foreseen review has been deferred to a later date to be mutually agreed.  
8 Chapter 6 and 7 on Trade in Services and Investment are addressed under Section 4.15 of this factual 
presentation.  
9 Measures that may be adopted by a Party in relation to hazardous wastes or hazardous substances, for 
parties to the Base Convention on the Control of Transboundary Movements of Hazardous Wastes and their 
Disposal or to other relevant international agreeme nt, remain reserved.  WT/REG277/1   
 
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   3.1.3   Liberalization schedule s 
3.1.3.1   ASEAN Member  States  
3.9.  Table 3.1 shows tariff elimination under the Agreement and corresponding imports by ASEAN 
Member  State s.  
3.10.   In 2008 , before the Agreement entered into force, the share  of duty-free lines in the ASEAN 
Member  State s' tariffs ranged from 0.7%  for Lao PDR to 99 .9% for Singapore.  
Brunei Darussalam  
3.11.   Before the Agreement entered into force , 75.4% of Brunei's MFN tariff was duty free, which 
accounted for 90.3% of its average import s from Japan  during 200 6-08.10 When the Agreement 
entered into force  for Brunei Darussalam (in 2009) , a further 1.6% of the tariff (135 lines) was 
liberalized for imports from Japan , accounting for 0.4% of Brunei Darussalam' s imports from Japan . 
A further 0 .1%, 10.3%, 9.1%, 0.3%, and 0.6% of lines were successively liberalized  (1,687  lines) 
in 2011, 2012, 2014, 2016, and 2018 . As a result, Brunei Darussalam liberalized 96.1% of its tariff 
at the end of implementation  (in 2018) . 223 tariff lines remain dutiab le, corresponding to 2.7% of 
its total number of tariff lines, representing 3.9% of imports from Japan.  
Cambodia  
3.12.   5.9% of Cambodia's tariff was duty free on an MFN basis in 20 09. This share account ed for 
around 14.6% of its average imports from Japan  during 200 6-08.11 When the Agreement entered 
into force for Cambodia  (in 2009), two additional tariff lines were liberalized for imports from Japan. 
A further 70.1% of Cambodia's tariff will be liberalized at the end of i mplementation in 2026 (7,494 
lines corresponding to 13.4% of Cambodia's imports from Japan). As a result, Cambodia will have 
liberalized 80% of its tariff at the end of implementation , representing 28% of its total imports from 
Japan. 2,562 tariff lines wi ll remain dutiable, corresponding to 24% of Cambodia's total number of 
tariff lines, representing 72% of imports from Japan.  
Indonesia  
3.13.   In 201 8, when the tariff concessions started to be applied by  Indonesia,  12% of its tariff was 
duty free on an MFN basis , accounting for 22.1% of its average imports from Japan  during 20 15-
2017.12 Following the start of its application of tariff concessions , 8,527  additional tariff lines were 
liberalized for imports from Japan, corresponding to 76.4% of the tariff and repres enting 64.7% of 
its total imports from Japan . As a result, 88.4 % of Indonesia's tariff was liberalized for imports from 
Japan, corresponding to 86.8% of its imports from Japan. Two additional tariff lines will be liberalized 
in 2020, at the end of implemen tation . 1,255  tariff lines will remain dutiable, corresponding to 11.6% 
of Indonesia's  total number of tariff lines, representing 13.1% of imports from Japan.  
Lao PDR  
3.14.   In 2008, 56 tariff lines in Lao PDR's tariff (0.7% of the total number of tariff lines) were duty 
free for imports from all sources , representing 7.6% of its total imports from Japan during 2005 -
2007.13 No further tariff liberalization is scheduled under the Agreement until the end of 
implementation i n 2026, when 7,017 tariff lines (84.5 % of Lao PDR's  tariff) will be  liberalized for 
imports from Japan, corresponding to 58.3% of total imports from Japan . As a result,  14.8% of Lao 
PDR's  tariff ( 1,227  lines) will remain dutiable, accounting  for 34% of its imports from Japan .  
                                                
10 In 2009, Brunei Darussalam's applied MFN tariff consisted of 8,301 lines at the HS eight -digit level 
(HS 2007 nomenclature). Of these, 99.37% was subject to ad valorem  rates of duty and the remaining 52 lines 
were subject to specific  rates of duty.  
11 In 2009, Cambodia's applied MFN tariff consisted of 10,689 lines at the HS eight -digit level (HS 2007 
nomenclature) all of which had ad valorem  rates of duty.  
12 In 2018, Indonesia's applied MFN tariff consisted of 10,813 lines at the HS 1 0-digit level (HS 2017 
nomenclature). Of these 99.75% was subject to ad valorem  rates of duty and the remaining 27 lines had 
specific rates of duty.  
13 In 2008, Lao PDR's applied tariff consisted of 8,300 lines of which 99.90% were subject to ad valorem  
rates of duty. The remaining 8 lines were classified as  prohibited . The prohibited lines are excluded from the 
average rate calculation (see Table 3.1) but are included in the tariff line count.  WT/REG277/1  
 
- 13 - 
 
  Malaysia  
3.15.   Before the Agreement entered into force  for Malaysia (2009),  60.3% of its MFN tariff was duty 
free, which accounted for 70.1% of its average imports from Japan during 2006 -08.14 When the 
Agreement entered into force, a further  13.8% of the tariff (1,436 lines) was liberalized for imports 
from Japan, accounting for 2.6% of Malaysia's imports from Japan. A further 0.4%, 0.7%, 1.5%, 
2.7%, 0.5%, 11.5%, 0.4%, and 3.4% were successively liberalized ( 2,193  lines) between 2010 and 
2018. As a result, Malaysia  liberalized 95.3% of its tariff at the end of implementation  (in 2018). 
493 tariff lines remain dutiable, corresponding to 4.7% of Malaysia's  total number of tariff lines, and 
representing 5% of imports from Japan.  
Myanmar  
3.16.   In 2008, 405 lines in Myanmar's tariff (3.6% of the total number of tariff lines) were duty free 
for imports from all sources, representing 0.3% of its total imports from Japan during 2005 -2007.15 
At the entry into force of the Agreement  in 2008 , Myanmar  liberalized  2 additional lines. Further 
liberalization will only take place i n 2026  at the end of implementation , when 8,425 additional tariff 
lines (75.8% of Myanmar's tariff) will be liberalized, corresponding to 55.1% of total imports from 
Japan. As a result,  65.4% of Myanmar's tariff (2,288 lines) will remain dutiable, accounting for 
44.6% of its imports from Japan.  
The Philippines  
3.17.   Before the Agreement entered into force , 3.8% (312 lines)  of the Philippines' MFN tariff was 
duty free, which accounted for 36.1% of its average imports from Japan during 2007 -09.16 When 
the Agreement entered into force for the Philippines (in 2010), a further 54.5% of the tariff (4,522 
lines) was liberalized for imports from Japan, accounting for 27% of its imports from Japan. A further  
1%, 2.8%, 8.4%, 0.3%, 1.7%, and 22.9% of tariffs (3,077 lines) were successively liberalized 
between 2011 and 2018. As a result, the Philippines liberalized 95.3% of its tariff at the end of 
liberalization (in 2018) , corresponding to 86.3% of its total im ports from Japan . 388 tariff lines 
remain dutiable, corresponding to 4.7% of the tariff, and representing 13.7% of imports from Japan.  
Singapore  
3.18.   Singapore applies MFN duties on only 6 tariff lines and these tariffs were eliminated for 
imports from Japan  upon entry into force of the Agreement in 20 08.17  
Thailand  
3.19.   Before the Agreement entered into force , 18.3% of Thailand's MFN tariff was duty free (1 ,520 
lines), which accounted for 24.6% of its average imports from Japan during 2006 -08.18 When the 
Agreement entered into force for Thailand (in 2009), a further 28.9% of the tariff (2,401 lines) was 
liberalized for imports from Japan, accounting for 16.9%  of Thailand's imports from Japan. A further 
2.3%, 10.8%, 0.3%, 20.1%, 0.4%, 1.4%, 6.1%, 3.9%, and 4.8% were successively liberalized 
(4,160 lines) between 2011 and 2019. As a result, Thailand liberalized 97.4% of its tariff at the end 
of liberalization (i n 2019), corresponding to 94.5% of its total imports from Japan. 219 tariff lines 
remain dutiable, corresponding to 2.6% of Thailand's total number of tariff lines, representing 5.5% 
of imports from Japan.  
                                                
14 In 2009, Malaysia's applied MFN tariff consisted of 10,389 lin es at the HS ten -digit level (HS 2002 
nomenclature). 92.23% of these lines were subject to ad valorem rates of duty, while 39 and 36 lines 
respectively carried specific, and compound rates of duty and 5 line was subject to mixed rates.  
15 In 2008, Myanmar's  applied MFN tariff consisted of 11,120 lines at the HS ten -digit level (HS 2002 
nomenclature) of which 100% had ad valorem  rates of duty.  
16 In 2010, the Philippines' applied MFN tariff consisted of 8,299 lines at the HS eight -digit level (HS 
2007 nomencla ture) all of which were subject to ad valorem  rates of duty.  
17 In 2008, Singapore's applied MFN tariff consisted of 8,300 lines at the HS eight -digit level (HS 2007 
nomenclature), 99.93% of which were subject to ad valorem  rates of duty (and were duty free ). Six tariff lines 
were subject to specific rates of duty.  
18 In 2009, Thailand's applied MFN tariff consisted of 8,300 tariff lines at the HS eight -digit level (HS 
2007 nomenclature). Of these 90.75% were subject to ad valorem  rates of duty, 39 were speci fic and 717 
were subject to mixed rates of duty; other duties were charged on 11 lines and one line had no reported rate.  WT/REG277/1   
 
- 14 - 
 
   Viet Nam  
3.20.   Before the Agreement entered into force , 29.5% of Viet Nam's MFN tariff was duty free (2,768 
lines), which accounted for 45.5% of its average imports from Japan during 2005 -07.19 When the 
Agreement entered into force for Viet Nam (in 2008), a further 0.1% of the tariff (11 lines) was 
liberalized f or imports from Japan, accounting for 0.3% of Viet Nam's imports from Japan. A further 
34.1% of the total number of lines was successively liberalized ( 3,199  lines) between 2010 and 2018 
and 26.4% of the tariff (2,473 lines) will be liberalized in, respect ively 2023 and 2024 . As a result, 
Viet Nam will have liberalized  90% of its tariff at the end of its liberalization  programme  (in 2024), 
corresponding to 86.8% of its total imports from Japan. 939 tariff lines will remain dutiable, 
corresponding to 10% of its total tariff, representing 13.2% of imports from Japan.  
Table 3.1 ASEAN Member  States : tariff elimination commitments under the Agreement 
and corresponding average trade  
ASEAN 
Member s Duty phase -out period  Number of 
lines  % of 
total 
lines in 
ASEAN's 
tariff 
schedule  Average imports  
Value of 
imports  
in million 
USD % imports  
Brunei 
Darussalam     Import coverage (2006 -2008)  
 MFN duty free (2009)  6,256  75.4 183.7  90.3 
 2009 135 1.6 0.9 0.4 
 2011 5 0.1 0.0 0.0 
 2012 851 10.3 4.9 2.4 
 2014 753 9.1 5.6 2.8 
 2016 26 0.3 0.1 0.0 
 2018 52 0.6 0.3 0.2 
 Remain dutiable  223 2.7 7.9 3.9 
 Total  8,301  100.0  203.4  100.0  
Cambodia     Import coverage (2006 -2008)  
 MFN duty free (2009)  631 5.9 18.7 14.6 
 2009 2 0.0 0.0 0.0 
 2026 7,494  70.1 17.1 13.4 
 Remain dutiable  2,562  24.0 92.2 72.0 
 Total  10,689  100.0  128.1  100.0  
Indonesia     Import coverage (2015 -2017)  
 MFN duty free (2018)  1,301  12.0 2,680.1  22.1 
 2018 8,257  76.4 7,832.6  64.7 
 2020 2 0.0 0.0 0.0 
 Remain dutiable  1,255  11.6 1,588.5  13.1 
 Total  10,813  100.0  12,101.2  100.0  
Lao PDR     Import coverage (2005 -2007)  
 Applied duty free (2008)  56 0.7 2.2 7.6 
 2026 7,017  84.5 16.5 58.3 
 Remain dutiable*  1,227  14.8 9.6 34.0 
 Total  8,300  100.0  28.2 100.0  
Malaysia     Import coverage (2006 -2008)  
 MFN duty free (2009)  6,267  60.3 12,754.5  70.1 
 2009 1,436  13.8 472.5  2.6 
 2010 45 0.4 234.8  1.3 
 2011 76 0.7 33.7 0.2 
 2012 151 1.5 829.9  4.6 
 2013 281 2.7 167.1  0.9 
 2014 50 0.5 583.9  3.2 
 2015 1,196  11.5 1,335.9  7.3 
 2017 41 0.4 51.4 0.3 
 2018 353 3.4 811.3  4.5 
 Remain dutiable  493 4.7 912.1  5.0 
 Total  10,389  100.0  18,187.1  100.0  
                                                
19 In 2008, Viet Nam's applied MFN tariff consisted of 9,390 lines at the HS twelve -digit level (2007 
nomenclature). Of these 99.39% we re subject to ad valorem  rates of duty, while 57 lines were subject to other 
rates of duty.  WT/REG277/1  
 
- 15 - 
 
  ASEAN 
Member s Duty phase -out period  Number of 
lines  % of 
total 
lines in 
ASEAN's 
tariff 
schedule  Average imports  
Value of 
imports  
in million 
USD % imports  
Myanmar     Import coverage (2005 -2007)  
 MFN duty free (2008)  405 3.6 0.5 0.3 
 2008 2 0.0 0.0 0.0 
 2026 8,425  75.8 84.5 55.1 
 Remain dutiable  2,288  20.6 68.5 44.6 
 Total  11,120  100.0  153.5  100.0  
The Philippines     Import coverage (2007 -2009)  
 MFN duty free (2010)  312 3.8 2,078.4  36.1 
 2010 4,522  54.5 1,555.0  27.0 
 2011 86 1.0 47.8 0.8 
 2012 234 2.8 124.7  2.2 
 2013 694 8.4 201.9  3.5 
 2014 22 0.3 0.3 0.0 
 2015 2 0.0 0.0 0.0 
 2017 138 1.7 473.5  8.2 
 2018 1,901  22.9 479.2  8.3 
 Remain dutiable  388 4.7 789.4  13.7 
 Total  8,299  100.0  5,750.2  100.0  
Singapore     Import coverage (2005 -2007)  
 MFN duty free (2008)  8,294  99.9 19,934.5  100.0  
 2008 6 0.1 2.1 0.0 
 Total  8,300  100.0  19,936.7  100.0  
Thailand     Import coverage (2006 -2008)  
 MFN duty free (2009)  1,520  18.3 5,216.3  24.6 
 2009 2,401  28.9 3,590.0  16.9 
 2011 191 2.3 225.6  1.1 
 2012 897 10.8 3,880.8  18.3 
 2013 25 0.3 34.2 0.2 
 2014 1,665  20.1 3,613.2  17.0 
 2015 35 0.4 53.3 0.3 
 2016 116 1.4 193.4  0.9 
 2017 504 6.1 775.3  3.7 
 2018 327 3.9 1,147.9  5.4 
 2019 400 4.8 1,320.6  6.2 
 Remain dutiable  219 2.6 1,164.5  5.5 
 Total  8,300  100.0  21,215.1  100.0  
Viet Nam     Import coverage (2005 -2007)  
 MFN duty free (2008)  2,768  29.5 2,220.8  45.5 
 2008 11 0.1 15.9 0.3 
 2010 45 0.5 13.6 0.3 
 2012 85 0.9 179.4  3.7 
 2013 20 0.2 10.1 0.2 
 2014 51 0.5 26.8 0.5 
 2016 3 0.0 0.1 0.0 
 2018 2,995  31.9 1,130.3  23.2 
 2023 2,411  25.7 627.2  12.8 
 2024 62 0.7 12.0 0.2 
 Remain dutiable**  939 10.0 646.1  13.2 
 Total  9,390  100.0  4,882.3  100.0  
*  Lao PDR: includes 8 prohibited tariff lines. The prohibited lines are excluded from the calculation of 
the average tariff rate but are included for the completeness of the tariff line count.  
** Viet Nam: includes 57 tariff lines under CKD  (completely -knocked -down vehicles scheme) . 
Note:  Based on the HS 2007 nomenclature for all except Malaysia which is based on HS 2002 Nomenclature. 
No available Viet Nam's import data at the national tariff line level.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat; Authorities of Brunei Darussalam, 
Cambodia, Indonesia , Myanmar, the Philippines, and Thailand; WTO -IDB and UNSD, Comtrade 
databases.  
 
3.21.   Tables 3.2A -J show tariff elimination by the Parties , by broad HS Section , while Chart 3.1 
shows the lines remaining dutiable once the Agreement is implemented , by HS Chapter.  WT/REG277/1   
 
- 16 - 
 
   Brunei Darussalam  
3.22.   Brunei Darussalam's tariff schedule contains eight categories of liberalization commitments. 
While some customs duties were eliminated immediately at the entr y into force o f the Agreement 
(Category A), customs duties for a number of products were progressively eliminated. This was the 
case for products classified in Categories B3, B4, B6, B8, and B10, with transitional periods ranging 
from three years to ten ye ars. For products in Category C, the base rate indicated in Brunei 
Darussalam's Schedule was applied from the date of entry into force of the Agreement, with no 
elimination or further reduction commitm ents. For products classified in Category R, the commit ment 
is to reduce the customs duties either in nine equal annual instalments  or in eleven equal annual 
instalments from the base rate to 5%, as set out in Brunei Darussalam's Schedule. For a number of 
products (classified in Category X), the Agreement does  not foresee elimination  or reduction.  
3.23.   Brunei Darussalam eliminated tariffs on products across most HS Sections between 2009 and 
2018. At the end of implementation of the Agreement , tariffs are maintained in HS Sections IV 
(prepared foodstuffs ), VI ( chemi cal products ), VII (plastics), XVI (machinery and mechanical 
appliances), XVII (vehicles) and XX (miscellaneous manufactured articles) , with average tariffs on 
dutiable lines ranging from 5% in HS Section s XVI and  XX to 17.9% in Section XVII , and with spec ific 
duties imposed on some products in Section IV .  
Table 3.2-A ASEAN Member  States : tariff elimination commitments under the 
Agreement, by HS Section  
Brunei Darussalam  HS Section  
MFN 
average %  No. of 
lines  No. of 
MFN 
duty-
free 
lines 
2009  Duty -free lines under the Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2009  
2011  
2012  
2014  
2016  
2018  
I 0.0 344 344         
II 0.0 391 375   16      
III 0.0 150 150         
IV 0.1 386 376  1 4    5 USD250/ 
dal 
V 0.0 198 183 2     13   
VI 0.6 1,098  978 1  48 51  13 7 10.0 
VII 2.7 392 334 1  46 1 1  9 6.6 
VIII 1.7 84 70   6 8     
IX 12.6 136 48 5  82 1     
X 0.0 224 224         
XI 0.7 928 826 102        
XII 5.3 63 14 4  42 3     
XIII 0.8 185 177 1  6 1     
XIV 2.1 75 43  1 31      
XV 0.1 826 823   2   1   
XVI 10.1 1,805  661 16  473 508  24 123 5.2 
XVII 4.7 427 327  3 7  25  65 17.9 
XVIII 8.4 339 139 1  47 141   11 5.0 
XIX 0.0 28 28         
XX 2.6 212 126 2  41 39  1 3 5.0 
XXI 0.0 10 10         
Total  3.5 8,301  6,256  135 5 851 753 26 52 223 9.2 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Brunei Darussalam authorities and the WTO -IDB. 
 
Cambodia  
3.24.   Cambodia's  tariff schedule contains commitments to eliminate customs duties applicable to 
products in Category A (immediate elimination from the date of entry into force of the Agreement), 
and in Cat egory B (progressive elimination of customs duties in accordance with an elimination 
calendar over a total period of eighteen years, ending on 1 January 2026).  For products in WT/REG277/1  
 
- 17 - 
 
  Category  C, the base rate indicated in Cambodia's Schedule was applied from the date of entry into 
force of the Agreement, with no elimination or further reduction commitm ents. For products 
classified in Category R, the commitment is to reduce the customs duties either immediately at from 
the date of entry into force of the Agreement from the base rate to 5%, or to 5% from 1 January 
2026, as set out in Cambodia's schedule. Additionally, Cambodia's schedule has a general 
commitment that the rate of customs duty shall be reduced to not more than 5% for at least 40% 
of the tariff lines in  Categories  A and B by 1 January 2021. Moreover, Cambodia also commits to 
eliminate customs duties on at least 90% of tariff lines in  Categories A and B by 1 January 202 3. 
Furthermore, f or a number of products (classified in Category X), the Agreement does  not foresee 
elimination or reduction.  
3.25.   Cambodia started to eliminate  tariffs on a limited number of products in HS Section  XV 
(metals) in 2009, while the rest of its liberalization programme will be implemented in 2026 in most 
of the other HS Sections.  At the end of implementation of the Agreement  (in 2026),  tariffs will be  
maintained in  most HS Sections with average tariffs on dutiable lines ranging from 5% to 28.8% in 
Section VIII (leather, travel goods, etc) .  
Table 3.2 -B ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Cambodia  
HS 
Section  MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2009  Duty -free lines 
under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2009  2026  
I 20.6 338 29  291 18 5.0 
II 12.3 388 38  326 24 5.2 
III 7.0 151   109 42 6.0 
IV 24.2 417   356 61 7.5 
V 10.9 213 21  173 19 12.2 
VI 11.6 1,287  200  952 135 9.8 
VII 11.3 588 132  323 133 17.7 
VIII 22.6 112   103 9 28.8 
IX 11.0 253   251 2 5.0 
X 7.1 271 11  204 56 5.7 
XI 16.0 1,185    1,185    
XII 16.2 74   74   
XIII 13.9 221   187 34 10.8 
XIV 15.6 77 13  58 6 5.0 
XV 10.8 1,161  10 2 910 239 8.4 
XVI 17.1 2,202  39  1,075  1,088  12.2 
XVII 20.0 1,026  58  464 504 19.7 
XVIII 15.9 398 19  257 122 8.4 
XIX 27.5 28 6  22   
XX 17.0 287 43  174 70 15.9 
XXI 0.0 12 12     
Total  15.1 10,689  631 2 7,494  2,562  12.9 
Note:  Based on the HS 2002 nomenclature.  
Source:  WTO estimates based on data provided by the Cambodian authorities and the WTO -IDB. 
 
Indonesia  
3.26.   Indonesia's  tariff schedule contains eleven  categories of liberalization commitments. While 
customs duties were  to be  eliminated immediately at the entry into force of the Agreement  for 
Category A, customs duties for a number of products were pro gressively eliminated. This was the 
case for products in Categories B2*, B3, B3*, B4*, B5, B5*, B7, and B10 , with transitional periods 
ranging from two years to ten years. For products in Category C, the base rate indicated in 
Indonesia's Schedule was appl ied from the date of entry into force of the Agreement, with no further 
elimination or reduction commit ments . For products in Category R, the commitment is to reduce the 
customs duties in seventeen  equal annual instalments from the base rate to 5%, as set out in WT/REG277/1   
 
- 18 - 
 
   Indonesia's Schedule. For a number of products (classified in Category X), the Agreement does not 
foresee elimination or reduction.   
3.27.   Indonesia applied its tariff concessions from 1 March 2018, though the rest of the Agreement 
entered into force for it on 1 March 2010.   
3.28.   Indonesia liberalized tariffs under the Agreement in 2018 in all HS Sections (except HS  Section 
XIX (arms and ammunitions) . The average remaining tariffs  (in all HS Sections except in Sections 
IX, X, XI, XVIII, and XXI, covering respectively wood; pulp of wood; textiles; technical instruments, 
and work of art),  range from 5% up to 84% in Sec tion IV (prepared foodstuffs).  
Table 3.2 -C ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Indonesia  
HS Section  MFN average %  No. of lines  No. of 
duty-free 
lines in  
MFN 2018  Duty -free lines 
under the 
Agreement  
2018  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I 5.3 589 33 464 92 5.4 
II 5.3 491 52 407 32 7.4 
III 4.3 175 25 149 1 2.5 
IV 23.6 470 10 370 90 84.0 
V 3.2 218 84 131 3 5.0 
VI 5.0 1,259  194 1,025  40 12.6 
VII 9.3 565 8 535 22 14.7 
VIII 8.6 91 31 57 3 5.0 
IX 5.1 228 117 111 0  
X 4.5 300 45 255 0  
XI 15.3 1,175  6 1,169  0  
XII 16.4 84 0 70 14 8.2 
XIII 9.2 250 2 247 1 5.0 
XIV 7.0 86 18 37 31 5.6 
XV 9.4 1,035  129 421 485 12.7 
XVI 5.6 2,133  439 1,661  33 6.0 
XVII 26.1 1,033  71 660 302 46.2 
XVIII 5.6 326 30 296 0  
XIX 6.0 30 0 0 30 5.7 
XX 10.7 267 5 186 76 7.3 
XXI 4.4 8 2 6 0  
Total  10.1 10,813  1,301  8,257  1,255  24.0 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Indonesian authorities.  
 
Lao PDR  
3.29.   No elimination took place immediately at the entry into force of the Agreement, compared  to 
commitments made by all the other Part ies. Lao PDR' s tariff schedule contains commitments to 
eliminate customs duties on products i n Category B (progressive elimination of customs duties in 
accordance with an elimination calendar over a total period of eighteen years, ending on 1 April 
2026).  For products in Category C, the base rate indicated in Lao PDRs'  Schedule was applied from 
the date of entry into force of the Agreement, with no  further  elimination or further reduction 
commit ments . For products classified in Category R, the commitment is to reduce the customs duties 
either immediately from the date of entry into force of the Agr eement from the base rate to 5%, or 
to 5% from 1 April 2026, as set out in Lao PDRs'  schedule. Additionally, its schedule has a general 
commitment  to reduce  the rate of customs duty to not more than 5% for at least 40% of the tariff 
lines in Category B by 1 January 2021. Moreover, Lao PDR also commits to eliminate customs duties 
on at least 90% of the tariff lines classified in Category B by 1 April 2024. Furthermore, for a number 
of products (classified in Category X), the Agreement does not foresee neither elimination nor 
reduction.  WT/REG277/1  
 
- 19 - 
 
  3.30.   Lao PDR's liberalization programme will be implemented in 2026 in most HS Sections. At the 
end of implementation of the Agreement in 2026, tariffs will be  maintained in most HS Sections , 
except in Sections XII, XIII, and XIV (footwear; minerals; and precious or semi -precious stones and 
metals)  with average tariffs on dutiable lines ranging from 5% to 30% in Section XIX (arms and 
ammunitions ).  
Table 3.2 -D ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Lao PDR  
HS 
Section  Applied 
average 
rate % No. of 
lines  No. of Applied 
duty-free lines 
in 2008  Duty -free lines 
under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2008  2026  
I 14.6 344   75 269 10.1 
II 23.3 391 3  141 247 19.1 
III 10.5 150   73 77 5.0 
IV 22.1 386   124 262 10.8 
V 6.6 198   193 5 5.0 
VI 7.6 1098 4  1053 41 7.1 
VII 8.4 392   388 4 5.0 
VIII 16.2 85   84 1 5.0 
IX 24.4 136   120 16 5.0 
X 6.2 224   200 24 5.0 
XI 9.3 928   905 23 5.0 
XII 12.1 63   63   
XIII 5.9 185   185   
XIV 5.0 75   75   
XV 6.1 826   807 19 5.0 
XVI 6.9 1803   1790 13 5.0 
XVII 15.0 427 45  219 163 14.5 
XVIII 6.7 339   337 2 5.0 
XIX 28.9 28 1   27 30.0 
XX 11.5 212 2  177 33 5.0 
XXI 4.5 10 1  8 1 5.0 
Total  10.1 8,300  56 0 7,017  1,227a 12.0 
a contains 8 prohibited tariff lines which are excluded from the calculation of the average tariff rate but 
are included for the completeness of the tariff line count . 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN secretariat and the WTO -IDB. 
 
Malaysia  
3.31.   Malaysia's  tariff Schedule contains thirteen  categories of liberalization commitments. While  
some  customs duties in Category A were eliminated immediately at the entry into force of the 
Agreement, customs duties for a number of products were progressively eliminated. This was the 
case for products in Categories B2*, B3, B4, B5, B5*, B6, B7, B7*, B9, B9*, B10, and B10* , with 
transi tional periods ranging from two years to ten years .20 For products in Category C, the base rate 
indicated in Malaysia's schedule was applied from the date of entry into force of the Agreement, with 
no further elimination or reduction commit ments . For produc ts in Category R, the commitment is to 
reduce customs duties either in eleven  equal annual instalments by 50% from the date of entry into 
force of the Agreement; by 30% from the first day of the sixth year (1 January 2013); and by 20% 
from the first day of  the eleventh year (1 January 2018) . For a number of products in Category X, 
the Agreement does not foresee elimination or reduction.  
3.32.   Malaysia eliminated tariffs on products across most HS Sections between 2009 and 2018. At 
the end of implementation of the  Agreement tariffs are maintained in a number of HS Sections (II, 
V, VI, VII, X, XI, XIII, XV, XVI, XVII, and XX), with average tariffs on dutiable lines ranging from 
                                                
20 Some commitments refer to the rate of customs duty applied by Malaysia, under the Agreement of 
the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area (the CEPT rate).  WT/REG277/1   
 
- 20 - 
 
   5% in HS Sections II (vegetables); VI (chemical products); VII (plastics); XI (textiles);  XVI 
(machinery); and XX (miscellaneous)  to 20% in Section XV  (base metals) .  
Table 3.2 -E ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Malaysia  HS Section  
MFN 
average %  
No. of 
lines  No. of 
duty-
free 
lines in  
MFN 
2009  Duty -free lines under the Agreement  
Remain 
dutiable  
Avg. Final  
Tariff 
(Dutiable)  2009  
2010  
2011  
2012  
2013  
2014  
2015  
2017  
2018  
I 2.8 325 279 21    23  2     
II 2.7 354 260 54    11  8  1 20 5.0 
III 2.5 166 99 51  2  11  3     
IV 2.6 462 307 70    41  44     
V 1.4 203 177 10      7   9 10.0 
VI 2.2 1,083  921 15  21 8 9 1 16 1 5 86 5.0 
VII 13.5 655 190 36  51  22 13 98 40 152 53 5.0 
VIII 5.3 99 63 10    3  23     
IX 1.4 2,024  1,880  84      60     
X 10.4 333 124 16    59  130  3 1 10.0 
XI 11.9 1,075 241 829      3   2 5.0 
XII 14.0 84 26 6    1  43  8   
XIII 18.2 204 49 14    13  100  12 16 17.2 
XIV 2.7 62 42 8    11  1     
XV 18.6 1,020  299 32  2 124 33 33 312  169 16 20.0 
XVI 5.4 1,257  859 86 7   9 3 184  2 107 5.0 
XVII 17.8 463 111 17 38  19 25  71  1 181 12.9 
XVIII  0.8 266 243 16    1  6     
XIX 14.2 26 2 24           
XX 9.5 218 89 34    9  84   2 5.0 
XXI 2.0 10 6 3      1     
Total  7.4 10,389  6,267  1,436  45 76 151 281 50 1,196  41 353 493 8.9 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN secretariat, WTO -IDB and UNSD, Comtrade 
database.  
 
Myanmar  
3.33.   Myanmar's  tariff schedule contains commitments to eliminate customs duties on products in 
Category A immediate ly from the date of entry into force of the Agreement, and progressive ly 
eliminat e customs duties in accordance with a calendar  over a period of eighteen years, ending on 
1 April 2026 for Category B . For products in Category C, the base rate indicated in Myanmar's  
schedule was applied from the date of entry into force of the Agreement, with no further elimination 
or reduction commit ments . For products in Category R, the commitment is to reduce customs duties 
either immediately at from the date of entry into force of the Agreement from the base rate to 5%, 
or to 5% from 1 April 2026, as s et out in its schedule. Additionally, Myanmar's  Schedule has a  
general commitment that the rate of customs duty shall be reduced to not more than 5% for at least 
40% of the tariff lines classified in Categories  A and B by 1 April 2021. Moreover, Myanmar also 
commits to eliminate customs duties for at least 90% of the tariff lines in Categories A and B by 
1 April 2023. Furthermore, for a number of products in  Category X, the Agreement does not foresee 
elimination or reduction  of duties . 
3.34.   Myanmar  started to el iminate tariffs on a limited number of products in HS Section s XV (base 
metals) and XX  (miscellaneous ) in 200 8, while the rest of its liberalization programme will be 
implemented in 2026 in most of the other HS Sections. At the end of implementation of the  
Agreement (in 2026), tariffs will be  maintained for products in all HS Sections with average tariffs 
on dutiable lines ranging from 1.6%, in Section XIII (stone and plaster) to 18.1% in Section XVI 
(machinery ).  WT/REG277/1  
 
- 21 - 
 
  Table 3.2 -F ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Myanmar  
HS 
Section  MFN 
average
% No. of 
lines  No. of duty -
free lines in  
MFN 2008  Duty -free lines 
under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2008  2026  
I 7.3 357 75  218 64 7.6 
II 6.8 506 89  301 116 4.5 
III 2.2 187 1  85 101 2.6 
IV 15.0 474   171 303 14.2 
V 1.6 226 26  192 8 8.9 
VI 3.2 1,312  60  1,045  207 4.9 
VII 2.9 588   367 221 3.4 
VIII 7.7 112   94 18 4.9 
IX 12.9 298 1  242 55 4.5 
X 2.7 273 27  203 43 3.0 
XI 11.7 1,186  3  1,109  74 5.1 
XII 7.3 76   62 14 4.5 
XIII 3.7 232   228 4 1.6 
XIV 15.6 85   12 73 11.1 
XV 2.8 1,167  14 1 1,072  80 3.2 
XVI 2.6 2,210  95  1,837  278 3.5 
XVII 11.3 1,064  14  532 518 18.1 
XVIII 5.4 407   385 22 2.1 
XIX 9.6 28    28 9.6 
XX 7.8 320  1 268 51 5.5 
XXI 4.2 12   2 10 4.5 
Total  6.1 11,120  405 2 8,425  2,288  8.9 
Note:  Based on the HS 2002 nomenclature.  
Source:  WTO estimates based on data provided by the Myanmar authorities and the WTO -IDB. 
 
The Philippines  
3.35.   The Philippines'  tariff schedule contains nine categories of liberalization commitments. While  
some  customs duties in Category A were eliminated immediately at the entry into force of the 
Agreement, customs duties for a number of products were progressively el iminated. This was the 
case for products in Categories B4*, B5, B5*, B5**, B7, B10, B10*, and B10** , with transitional 
periods ranging from five years to eleven  years. For products in Category C, the base rate indicated 
in the Philippines' Schedule was app lied from the date of entry into force of the Agreement, with no 
further elimination or reduction commit ments  at a later stage. For products classified in Category R, 
the commitment is to reduce customs duties either in eleven equal annual instalments from  the base 
rate to 5%, or from the base rate  applied at the date of entry into force of the Agreement and then 
reduced to 20% from 1 April 2009, or from the base rate applied from the date of entry into force 
of the Agreement and then reduced to 5% from 1 April 2016 , as set out in the Philippines' Schedule. 
For a number of products in Category X, the Agreement does not foresee elimination or reduction  in 
tariffs .  
3.36.   The Philippines  eliminated tariffs on products across most HS Sections between 20 10 and 
2018. At the end of implementation of the Agreement tariffs are maintained in several  HS Sections 
(I, II, IV, V, VI, VII, XI, XV, XVI, XVII, XVIII, and XX ), with average tariffs on dutiable lines ranging 
from 1% in HS Section V (mineral products) to 45.3% in Section IV (prepared foodstuffs ).  WT/REG277/1   
 
- 22 - 
 
   Table 3.2 -G ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
The Philippines  HS Section  
MFN average 
% 
No. of lines  No. of 
duty-
free  
lines in  
MFN 
2010  Duty -free lines under the Agreement  
Remain 
dutiable  
Avg. Final 
Tariff 
(Dutiable)  2010  
2011  
2012  
2013  
2014  
2015  
2017  
2018  
I 10.7 344  124    13  19 165 23 5.0 
II 10.4 391 2 129    6  63 177 14 32.1 
III 7.5 150  75      16 59   
IV 11.5 386  73      30 277 6 45.3 
V 2.5 197 6 69 10 7 100     5 1.0 
VI 3.3 1,098  9 740 6 21 201    85 36 4.0 
VII 7.2 392 2 101  14 131    123 21 11.1 
VIII 7.1 84  39   14 1  1 29   
IX 7.3 136 14 62   7   1 52   
X 4.9 224  96  1 41    86   
XI 10.7 928 3 819  86 6    9 5 11.7 
XII 9.5 63  19 1 1 5    37   
XIII 7.0 185 2 82  1 12    88   
XIV 5.2 75  50   4    21   
XV 5.6 825 10 423  17 40 1   284 50 7.0 
XVI 2.9 1,805  233 1,092  66 13 87 1  8 262 43 4.8 
XVII 13.5 427  159  70 7    10 181 20.0 
XVIII 2.5 339 31 286 3 1 8    7 3 4.8 
XIX 13.5 28  1       27   
XX 7.1 212  75  2 29  2  103 1 22.5 
XXI 7.6 10  8   2       
Total  6.5 8,299  312 4,522  86 234 694 22 2 138 1,901  388 14.1 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Philippine authorities and the WTO -IDB. 
 
Singapore  
3.37.   According to its Schedule, Singapore committed to eliminate customs duties on all goods 
under the Agreement, from the date of entry into force of the Agreement (1 December 2008).  
Singapore's tariff was already almost entirely duty -free on an MFN basis befo re the Agreement 
entered into force,  with remaining tariffs on 6 lines in HS Section IV (prepared foodstuffs) eliminated 
at the entry into force of the Agreement in 2008.  
Table 3.2 -H ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Singapore  
HS 
Section  MFN average 
% No. of 
lines  No. of duty -free 
lines in  
MFN 2008  Duty -free lines 
under the 
Agreement  Remain 
dutiable  
2018  
I 0.0 344 344   
II 0.0 391 391   
III 0.0 150 150   
IV - 386 380 6  
V 0.0 198 198   
VI 0.0 1,098  1,098    
VII 0.0 392 392   
VIII 0.0 84 84   
IX 0.0 136 136   
X 0.0 224 224   
XI 0.0 928 928   WT/REG277/1  
 
- 23 - 
 
  HS 
Section  MFN average 
% No. of 
lines  No. of duty -free 
lines in  
MFN 2008  Duty -free lines 
under the 
Agreement  Remain 
dutiable  
2018  
XII 0.0 63 63   
XIII 0.0 185 185   
XIV 0.0 75 75   
XV 0.0 825 825   
XVI 0.0 1,805  1,805    
XVII 0.0 427 427   
XVIII 0.0 339 339   
XIX 0.0 28 28   
XX 0.0 212 212   
XXI 0.0 10 10   
Total  0.0 8,300  8,294  6 0 
- contains specific duties.  
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data in the WTO -IDB. 
 
Thailand  
3.38.   Thailand's  tariff schedule contains twelve  categories of liberalization commitments. While  
some  customs duties in Category A were eliminated immediately at the entry into force of the 
Agreement, customs duties for a number of products were progressively eliminated. This was the 
case for products in Categories B2, B3, B4, B5, B6, B6*, B7, B8, B9*, B10, and B10*,  with 
transitional periods ranging from three  years to eleven  years. For products in Category C, the base 
rate indicated in Thailand's Schedule was applied from the dat e of entry into force of the Agreement, 
with no further elimination or reduction commit ments . For products in Category R, the commitment 
is to reduce customs duties in eleven equal annual instalments from the base rate to 20% or 10% , 
as set out in Thailand 's Schedule. Products in Category P are subject to specific conditions of 
reductions  as contained in Thailand's Schedule of concessions . Products in Category Q are granted 
preference through tariff rate quotas (TRQ)  (Section 3.1.4 and Annex 2 below)  in Thailand's Schedule 
(Part 10, Section 1, paragraphs 2 b -d). For a number of products in Category X, the Agreement does 
not foresee elimination or reduction  in tariffs . Concessions through tariff quotas have also made b y 
Thailand.21 
3.39.   Thailand  eliminated tariffs on products across most HS Sections between 20 09 and 201 9. At 
the end of implementation of the Agreement tariffs are maintained in HS Sections I (live animals 
and animal products); V (mineral products); XIII (stone, plaster and cement); XI (base metals); 
XVI (machinery); and XVII (vehicles) , with average tariffs  on dutiable lines ranging from 2.7% in 
HS Section XVI to 26.3% in Section XIII. 
                                                
21 See details in Section 3.1.4 below.   
   WT/REG277/1  
 
- 24 - Table 3.2-I ASEAN Member  States : tariff elimination commitments under the Agreement, by HS Section  
Thailand  
HS  
Section  MFN  
Average %  No. of lines  No. of duty-free 
 lines in  
MFN 2009  Duty -free lines under the Agreement  
Remain 
dutiable  
Avg. Final 
Tariff 
(Dutiable)  2009  
2011  
2012  
2013  
2014  
2015  
2016  
2017  
2018  
2019  
I 16.8 344 20 128 11 34 15 61 1 13 49  8 4 10.0 
II 34.4 391 8 158 12 19 1 57 3 7 113  13   
III 37.6 150  41  2 5 3   92  7   
IV 31.5 386 2 88  6 3 64 16 17 130  60   
V 2.7 198 73 81 7 9  24      4 6.8 
VI 3.5 1,098  515 272 24 85 1 171     30   
VII 7.3 392 49 14 15 79  18   6  211   
VIII 14.5 84 2 13  7  27  29 6     
IX 9.8 136 2 26 10 25  26  17 30     
X 4.5 224 80 1    143        
XI 21.6 928 5 908    14  1      
XII 23.1 63  1 6 1  4  25 17  9   
XIII 11.1 185 23  40 57  53  2 2   8 26.3 
XIV 6.1 75 50 12 7 6          
XV 6.8 825 223 24 15 13  170 15  11 327 26 1 20.0 
XVI 5.1 1,805  367 468 23 393  497   42   15 2.7 
XVII 32.6 427 23 133 1 31  16     36 187 21.3 
XVIII 5.0 339 73   78  187  1      
XIX 25.7 28 4 24            
XX 16.0 212   20 52  130  4 6     
XXI 11.0 10 1 9            
Total  12.8 8,300  1,520  2,401  191 897 25 1,665  35 116 504 327 400 219 19.7  
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Thailand authorities and the WTO -IDB. WT/REG277/1  
 
- 25 - 
 
  Viet Nam  
3.40.   Viet Nam's  tariff schedule contains thirteen  categories of liberalization commitments. While  
some  customs duties for Category A were eliminated immediately at the entry into force of the 
Agreement, customs duties for a number of products were progressively eliminated. This was the 
case for products classified in Categories B2, B4, B5*, B6, B8, B10, B10*, B10**, B15, B15*, B16, 
and B16* , with transitional periods ranging from two years to sixteen years , as defined in Viet Nam's 
Schedule . For products in Category C, the base rate in Viet Nam's Schedule was applied from the 
date of entry into force of the Agreement, with no further elimination or reduction commit ments . 
For products in Category R 1, the commitment is to reduce customs duties from the base rate, which 
had to be applied from the date of entry into force of the Agreement, to 5% as from the first day of 
the eighteenth year (1 April 2025) . For products in Category R2, the commitment is to  reduce 
customs duties from the base rate, applied  from the date of entry into force of the Agreement and 
subsequently reduced by 50% from the first day of the sixteenth year (1 April 2023). For a number 
of products in Category X, the Agreement does not fo resee elimination or reduction  of tariffs . 
3.41.   Viet Nam  started to eliminat e tariffs on products across most HS Sections between 20 08 and 
2018. Additional tariff liberalization will take place for a large number of products across all 
HS Sections in 2023 and 2024. At the end of implementation of the Agreement  in 2024 for Viet Nam , 
tariffs will be  maintained for 939 tariff lines found in  most HS Sections , with average tariffs on 
dutiable lines ranging from 6.7% in HS Section II (vegetables)  to 47.8% in Section IV (prepared 
foodstuffs) .  
Table 3.2 -J ASEAN Member  States : tariff elimination commitments under the Agreement, 
by HS Section  
Viet Nam  
HS  
Section  MFN  
Average  
% No. of  
lines  No. of  
duty-free  
lines in  
MFN 2008  Duty -free lines under the Agreement  
Remain dutiable  
Avg. Final Tariff 
(Dutiable)  2008  
2010  
2012  
2013  
2014  
2016  
2018  
2023  
2024  
I 16.6 350 30       97 218  5 24.0 
II 18.3 396 63       102 228  3 6.7 
III 15.2 151        77 74    
IV 33.3 399 13       56 250 1 79 47.8 
V 6.4 206 48       118 14  26 22.1 
VI 4.5 1,207  674 1      377 131 1 23 17.6 
VII 10.8 459 85       220 90  64 20.7 
VIII 16.1 87 27       22 38    
IX 10.6 140 54       43 43    
X 15.1 290 38       129 120  3 32.0 
XI 12.2 960 75       580 262  43 11.4 
XII 28.9 64        11 53    
XIII 19.6 211 22   1    78 83 2 25 36.8 
XIV 11.3 75 11       36 28    
XV 8.0 986 344 1      344 198 7 92 13.4 
XVI 7.7 2,174  929 6 44 80  51 3 516 307 51 187 19.3 
XVII 20.5 614 86 2   20   79 49  378 25.4 
XVIII 5.4 348 228  1     55 64    
XIX 7.0 30 23          7 29.9 
XX 21.9 233 14 1  4    51 159  4 27.8 
XXI 6.0 10 4       4 2    
Total  11.7 9,390  2,768  11 45 85 20 51 3 2,995  2,411  62 939 23.9 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN secretariat and the WTO -IDB. 
 
3.42.   Chart 3.1 shows average dutiable rates  for ASEAN Member  States (except Singapore which 
eliminates tariffs for all products) , by HS Chapters. It differentiates between MFN duties remain ing WT/REG277/1  
 
- 26 - 
 
   and dutiable rates under the Agreement .22 For all these  Parties, some tariff peaks have been 
eliminated either through elimination or reduction of tariffs for  the other Parties while average MFN 
rates remain at peak level s. Chart 3.1 also shows, for each HS Chapter and , by Party , the preferential 
margin resulting from the tariff commitments under the Agreement.  
Chart 3.1 ASEAN Member  States : Average of dutiable rates, by HS Chapter  
 
Note:  Indonesia: specific duties for HS chapter 17.  
 Lao PDR: prohibited tariff lines under HS chapters 12, 13 and 29.  
 Based on the HS 2007 nomenclature for all except for Malaysia which is based on HS 2002 
nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN secretariat; Authorities of Brunei Darussalam, 
Cambodia, Indonesia, Myanmar, the Philippines, and Thailand; WTO -IDB and UNSD, Comtrade 
databases.  
                                                
22 For the MFN dutiable rates, we have used the a pplicable dutiable rates on the  date of implementation 
of the Agreement (in the case of Indonesia, the date Indonesia started the application of its tariff concessions). 
For the "preferential" dutiable rates, we have used the rates applicable at the end of the full implementation of 
each Party's tariff elimination / reduction programme.  
0.05.010.015.020.025.030.035.040.0
1
3
7
10
15
19
21
24
28
32
34
37
39
41
44
48
68
70
72
74
76
81
83
85
87
89
91
94
96Average rate of duty (%)
HS ChapterCambodia
020406080100120140160
1
3
5
10
12
16
20
22
27
30
38
43
65
67
71
73
76
82
85
93
95Average rate of duty (%)
HS ChapterIndonesia
051015202530354045
1
3
5
7
9
11
13
15
17
20
22
24
29
36
42
48
52
73
84
88
93
95
97Average rate of duty (%)
HS ChapterLao PDR
0102030405060
8
25
27
28
29
32
33
34
35
36
37
38
39
40
48
52
69
70
72
84
85
87
94Averate rate of duty (%)
HS ChapterMalaysia
MFN=Preferential
05101520253035
3
5
7
10
12
14
16
18
20
22
24
28
30
33
35
37
40
42
44
48
50
52
54
56
59
61
63
65
71
73
76
80
83
85
90
93
95
97Average rate of duty (%)
HS ChapterMyanmar
05101520253035404550
127101725282935383940577273848587909194Average rate of duty (%)
HS ChapterPhilippines
0510152025303540
4 25 68 83 84 87Average rate of duty (%)
HS ChapterThailand
010203040506070
31217222529313436394851545658607073848793Average rate of duty (%)
HS ChapterViet Nam
MFN Preferential010203040506070
21 33 34 36 40 84 85 87 90 91 94Average rate of duty (%)
HS ChapterBrunei DarussalamWT/REG277/1  
 
- 27 - 
 
  3.1.3.2   Japan  
3.43.   Japan's tariff schedule contains  eight categories of liberalization commitments. While some 
customs duties  in Category A  were eliminated as from the date of  entry into force of the Agreement, 
customs duties for a number of products were progressively eliminated. This was the case for 
products classified in Categories B5, B7, B10, and B15, with transitional periods ranging from five 
years to fifteen years, as defined in Japan's Schedule. For products in Category C, the base rate 
indicated in Japan's Schedule was applied from the date of en try into force of the Agreement, with 
no further elimination or reduction commit ments . For products in Category R, the commitment is to 
progressively reduce customs duties from a base rate, either defined in Japans' Schedule (Section 2 
of Part 12) or in th e Note to Japan's Schedule (Section 1 of Part 12) .23 Japan's  programme of tariff 
elimination/reduction will be  completed on 1 April 20 23. For a number of products in Category X, 
the Agreement does not foresee elimination  or reduction  of tariffs .24  
3.44.   Table 3.3  shows tariff liberalization by Japan for imports from the ASEAN Member  States. In 
200825, 41.4% of Japan's MFN applied tariff ( 3,662  lines) was duty free, which accounted for 
between 0.2% of  imports from Cambodia into Japan  to 100% of imports from Brunei Darussalam 
into Japan in 2005 -2007. In December 2008 Japan liberalized a further 40.2% of its tariff ( 3,558  
lines), which accounted for between 0% of imports from Brunei Darussalam (tariff for all of its 
exports to Japan were already duty free)  to 58.7% of imports from Myanmar into Japan . Further 
liberalization took place in 2013, 2015 and 2018.  At the end of implementation of the Agreement by 
Japan (20 23), 1,076  lines ( 12.2% of Japan's  tariff) will remain  subject to duties. These represent 
0% import s from Brunei Darussalam; 3.8% from Singapore; 4.7% from Indonesia and Viet Nam; 
7% from Malaysia; 8.1%  from Thailand; 9.6% from the Philippines; 10.1% from Lao PDR; 17.6% 
from Myanmar; and 87.9% from Cambodia . 
3.45.   Table 3.4 shows tariff elimination by Japan  under the Agreement by HS Section, while 
Chart  3.2 shows average duties on the lines remaining dutiable by HS Chapter. 
                                                
23 Twenty -eight different types of reduction commitments are  identified in the Note to Japan's Schedule. 
They differ either by the base rates and final rate or by the applicable calendar of tariff reduction.  
24 Moreover, the liberalization programme applies  to customs duties on goods under HS 0703.10  (onions 
and sha llots), calculated as  the difference between the customs duty and the value as specified in Column 5 in 
Japan's Schedule  and consistently with the Notes applicable to the Schedule of Japan . 
25 In 2008 Japan's applied MFN tariff consisted of 8,841 tariff lin es at the HS eight -digit level (HS 2007 
nomenclature). Of these 93.19% lines were subject to ad valorem  rates of duty. 201 lines were subject to 
specific duties, 56 lines were subject to compound duties and 309 lines were composed of mixed rates. 36 
tariff lines were subject to other duties.   
   WT/REG277/1  
 
- 28 - Table 3.3 Japan:  Tariff elimination commitments under the Agreement and corresponding average trade  (2005 -2007)  
 
MFN 200 8 Japan  imports from individual ASEAN member states  
Brunei Darussalam  Cambodia  Indonesia  Lao PDR  Malaysia  
No. of 
lines  % of total lines in 
Japan's  tariff 
schedule  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  
MFN 
duty-free 3,662  41.4 2,289.5  100.0  0.2 0.2 19,953.6  84.0 3.1 30.3 12,414.9  81.7 
2008 3,558  40.2 0.7 0.0 12.3 10.3 1,909.3  8.0 5.3 51.2 1,564.4  10.3 
2013 58 0.7     
610.9  2.6   
37.7 0.2 
2015 82 0.9 0.0 0.0   50.8 0.2   16.8 0.1 
2018 405 4.6 0.0 0.0 1.9 1.6 110.2  0.5 0.9 8.4 89.6 0.6 
2023 1 0.0         0.0 0.0 
Remain 
dutiable  1,075  12.2 0.0 0.0 104.7  87.9 1,114.6  4.7 1.0 10.1 1,066.8  7.0 
Total  8,841  100.0  2,290.2  100.0  119.2  100.0  23,749.5  100.0  10.3 100.0  15,190.1  100.0  
 MFN 200 8 Japan imports from individual ASEAN member states  
Myanmar  The Philippines  Singapore  Thailand  Viet Nam  
No. of 
lines  % of total lines in 
Japan's tariff 
schedule  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  Value in 
million 
USD % of 
total 
imports  
MFN 
duty-free 3,662  41.4 50.5 20.7 6,283.7  80.2 5,333.5  85.4 11,840.5  74.2 3,133.2  59.6 
2008 3,558  40.2 143.2  58.7 745.2  9.5 480.0  7.7 2,226.3  14.0 1,591.0  30.3 
2013 58 0.7 4.2 1.7 11.6 0.1 160.2  2.6 291.2  1.8 97.6 1.9 
2015 82 0.9 1.5 0.6 9.7 0.1 7.0 0.1 151.2  0.9 36.8 0.7 
2018 405 4.6 1.6 0.7 28.2 0.4 26.6 0.4 152.2  1.0 145.3  2.8 
2023 1 0.0 0.0 0.0 0.0 0.0   0.1 0.0 0.0 0.0 
Remain 
dutiable  1,075  12.2 43.0 17.6 751.9  9.6 234.7  3.8 1,286.8  8.1 249.1  4.7 
Total  8,841  100.0  244.0  100.0  7,830.4  100.0  6,241.9  100.0  15,948.0  100.0  5,253.0  100.0  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included . Tariff lines subject to in -quota rates at 
the MFN level are excluded in the computation . 
 Based on the HS 2007 nomenclature . 
Source:  WTO estimates based on data provided by the Japanese authorities and the WTO -IDB. WT/REG277/1  
 
- 29 - 
 
  3.46.   Japan eliminated tariffs on products across most HS Sections between 2008 and 2018, except 
for Sections X (pulp of wood), and XXI (work of art). At the end of implementation of the Agreement 
tariffs were maintained for 1,076 tariff lines classified under HS Sections I (live animals and animal 
products); II (vegetables); III (animal or vegetable fats and oils); IV (prepared foodstuffs), VI 
(chemical products), VIII (raw hides and skins and leather), IX (w ood and wood articles), and XII 
(footwear), with average tariffs on dutiable lines ranging from 6.1% in HS Sections IX to 18% in 
Section IV.  
3.47.   Chart 3.2 shows that the applied preferential rate is lower than the corresponding average 
MFN rate for all HS Cha pters.26 The average preferential duty ranges from 0% in Chapters 25 (salt, 
1 tariff line) and 50 (silk, 6 tariff lines) up to 36.4% in Chapter 17 (sugar; with the MFN average 
also at 36.4%, 36 tariff lines).  
Table 3.4 Japan : Tariff elimination under the A greement, by HS Section  
HS 
Section  MFN 
average
% No. of 
lines  MFN 20 08  
no. of duty -
free lines  Number of duty -free lines  under 
the Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2008  
2013  
2015  
2018  
2023  
I 8.3 517 112 47 14 18 38  288 13.3 
II 6.1 529 166 131 7 15 89  121 15.7 
III 3.8 86 20 22 1 2 4  37 13.4 
IV 16.2 762 79 46 3 29 125 1 479 18.0 
V 0.5 216 163 34 18    1  
VI 2.0 1,050  399 640 1  2  8 14.0 
VII 2.3 296 103 173 12  8    
VIII 10.5 193 65 3  12 72  41 13.4 
IX 3.4 263 94 85 2 1 35  46 6.1 
X 0.0 169 169        
XI 6.5 1,994  80 1,908      6  
XII 16.3 104 6 23  1 26  48 16.4 
XIII 1.2 164 99 63  1 1    
XIV 1.3 80 58 22       
XV 0.9 851 613 236  2     
XVI 0.1 921 907 14       
XVII 0.1 146 145 1       
XVIII 0.2 279 270 6   3    
XIX 6.9 24  24       
XX 1.7 190 107 80  1 2    
XXI 0.0 7 7        
Total  4.7 8,841  3,662  3,558  58 82 405 1 1,075  15.5 
Note:   For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included . Tariff lines subject to in -quota rates at the MFN level are excluded in the 
computation.  
  Based on the HS 20 07 nomenclature.   
Source:  WTO estimates based on data provided by Japanese authorities  and the WTO -IDB. 
                                                
26 For the MFN dutiable rates, we have used the a pplicable dutiable rates on the  date of implementation 
of the Agreement (in the case of Indonesia, the date Indonesia started the application of its tariff concessions). 
For the "preferential" dutiable rates, we have used the rates applicable at the end of the full implementation of 
each Party's tariff elimination / reduction programme.  WT/REG277/1  
 
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   Chart 3.2 Japan : Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded, and the ad valorem  part are included.   
 Based on the HS 2007 nomenclature . 
Source:  WTO estimates based on data provided by the Japanese authorities and the WTO -IDB. 
 
3.1.4   Tariff rate quotas  
3.48.   Thailand have committed to provide additional market access under the Agreement through 
tariff rate quotas. The products concerned are27: onions and shallots ; garlic; maize for feedst uff; 
palm kernel and babassu oil and fractions thereof . These are the same products for which WTO TRQs 
are maintained by Thailand . The in -quota quantities under the Agreement are the same as for the 
overall TRQ under the WTO. The in -quota duties are curren tly zero and the out of quota duty is the 
applied MFN duty . The quotas are envisaged to be in place indefinitely . A summary of Thailand's 
TRQ commitments is in Annex 2  to this factual presentation .  
3.2  Rules of origin  
3.49.   The disciplines applicable to rules of origin, referred to in Chapter 3 (Articles 23 through 37 ), 
are complemented by Annex 2 to the Agreement .28 The general requirement for a good to be 
considered an originating good of a Party (Article 24) is that it is a product:  
(a) wholly obtained or produced ent irely in the Party29; 
(b) obtained in the Party using non -originating materials, provided that such materials 
have undergone sufficient working or processing in the Party30 (the essential 
conditions being that the value of the originating materials used do not r epresent  
less than 40% of the Free-On-Board (FOB)  price of the product; or that non -
originating materials used have undergone in the customs territory of the Party, a 
change in tariff classification at the HS four-digit level); or  
                                                
27 As classified by Thailand under its Schedule of tariff concessions under HS 0703.10; 0703.20; 
0712.20; part of 0712.90; part of 1005.90; 1513.21; and 1513.29.  
28 Annex 2 is based on the HS as amended on 1 January 2002.  
29 Article 25 lists the categories of products which shall be considered as wholly obtained or produced.  
30 Article 26 defines what allows a product obtained using non -originating materials to be considered as 
an originating product of a Part y. 
01020304050607080
01
02
03
04
07
08
09
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
29
35
41
42
43
44
50
64Average duty rate (%)
Preferential MFNWT/REG277/1  
 
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  (c) obtained in the Party exclusively from originating materials of one or mor e of the 
Parties.   
3.50.   The product -specific rules of origin are essentially based on tariff chapter (two digit), heading 
(four-digit), or subheading (six -digit) changes.  In some  cases, changes from certain headings or 
subheading to other headings or subheading s do not confer origin.  Specific  origin -conferring 
manufacturing operations and process -related rules are also applicable to selected products in 
HS Chapters 50  to 63 (apparel and textiles31). A minimum regional value content (RVC32) of 40% is 
solely applica ble for some products of HS Chapters 9, 17, 21, 22, 23, 72, 73, 84, 85, 87 , 94 and 96 . 
In some cases, a change of tariff heading (at four -digit level) or an RVC of no less than 40% is 
applicable.  
3.51.   According to Article 28, a product using non -originating mat erials that have not undergone 
the required change in tariff classification shall be considered as an originating product of a Party if 
the value of all non -originating materials used in the production of the good that have not undergone 
the required chang e of tariff classification does not exceed 10% of the FOB price of the product for 
products classified under HS Chapters 16, 19, 20, 22, 23, 28 -49, and 64 -97. The "tolerance de 
minimis" value is set at 10% or 7%, as specified in Annex 2 to the Agreement, for a products under 
HS chapters 18 and 21. For products under HS Chapters 50 -63, the weight of all non -originating 
materials used in the production of the good that have not undergone the required change in tariff 
classification should  not exce ed 10% of the total weight of the good.  This "tolerance" rule appl ies 
except as otherwise provided for in Annex  2 to the Agreement (paragraph 3 of Annex 2 to the 
Agreement33).  
3.52.   In determining originating goods  of a Party, cumulation is permitted when origin ating 
materials of a  Party are used as inputs to produce  a good in another Party (Article 29). 
3.53.   Information technology products, covered by Attachment A or B (ITA goods) of the WTO 
Ministerial  Declaration on Trade in Information Technology  Products34, that are used as material in 
the production of another good in a Party may be considered as an originating material of the Party, 
regardless of the applicable product specific rule for the former  good, provided that the former good 
is assembled in any Party, except  where the former good is classified under HS subheadings 8541.10 
through 8542.90  (Annex 3 to the Agreement) . 
3.54.   Article 30 lists minimal operation s or processes, considered as "non -qualifyin g operations", 
that do not confer origin on a product.  
3.55.   Additional disciplines on  "direct consignment", "packing materials and containers"; 
"accessories, spare parts, tools and instructional or other information materials"; "indirect 
materials"; and "identical and interchangeable materials"  are contained in Articles 31 -35.  
3.56.   The operational certification procedures, in Annex 4 to the Agreement, shall apply with respect 
to procedures regarding certificate s of origin and related matters (Article 36).  Annex 4 contains 
disciplines on the issuance of certificate s of origin; presentation of certificate s of origin; validity of 
certificate s of origin; record keeping; verification; verification visit ; determination of origin and 
preferen tial tariff treatment; confidentiality of certain information; and appropriate penalties or other 
measures against fraudulent acts. The Joint Committee shall, upon the date of entry into force of 
the Agreement, adopt implementing regulations that provide d etailed regulations pursuant to which 
                                                
31 In the cases of worn clothing and other worn articles; and used or new rags, scrap twine, cordage, 
rope and cables and work out articles of twine, cordage, rope or cables, or textile material, wholly obtained 
rule is applicable.  
32 Article 27 provides for the method of calculation for the regional value content (RVC). 3.40. The 
principles and norms of the WTO Agreement on Customs Valuation are used to determine the value of non -
originating materials.  
33 Specific de minimis rules are applicable to goods under  HS 1803.10; HS 1803.20; HS 1805.00; and 
HS 2103.90.  
34 adopted in the Ministerial Conference of the WTO on 13 December 1996.  WT/REG277/1  
 
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   the customs authorities, competent governmental authorities and other authorities concerned of the 
Parties shall implement their functions under Annex 2.35  
3.57.   A Sub -Committee on Rules of Origin is established to review an d make appropriate 
recommendations to the Joint Committee on the implementation and operation of Chapter  3 
(Article  37).36 
3.3  Export duties and charges, and quantitative restrictions  
3.58.   Each Party undertakes not to institute  or maintain any non -tariff measures in cluding 
quantitative restrictions on the exportation or sale for export of any good destined for another Party, 
except measures permitted under the WTO Agreement (Article 18).37 
3.4  Regulatory provisions of the Agreement  
3.4.1   Standards  
3.59.   Disciplines on sanitary and ph ytosanitary (SPS) measures and on standards, technical 
regulations and conformity assessment procedures a re in Chapter s 4 and 5, largely based on  WTO 
disciplines on SPS and TBT measures.  
3.4.1.1   Sanitary and phytosanitary measures  
3.60.   Chapter 4 of the Agreement contains disciplines on sanitary and phytosanitary (SPS) 
measures.  
3.61.   Under Article 39  the Parties reaffirm the rights and obligations relating to  SPS measures  under 
the WTO Agreement on SPS measures  among those Parties that are a party to the SPS A greement . 
The designation of Enquiry Points for SPS matters is foreseen by Article 41.38  
3.62.   The Agreement, under Article 40, establishes a Sub -Committee on SPS measures to, among 
other functions, exchange information, facilitate cooperation, undertake science -based consultations 
on SPS matters and review the implementation and operation of Chapter 4.  The Parties shall also 
coordinate their undertakings with activities in  the bilateral, regional and multilateral context, to 
avoid unnecessary duplication of effo rts in the SPS field.  
3.63.   According to Article 42, dispute settlement procedures provided for in Chapter 9 are not 
applicable to SPS matters under Chap ter 4. 
3.4.1.2   Technical barriers to trade  
3.64.   Chapter 5  of the Agreement contains disciplines on standards, technical r egulations and 
conformity assessment procedures . 
3.65.   Under Article 45 the Parties reaffirm the rights and obligations relating to  standards, technical 
regulations and conformity assessment procedures  under the WTO Agreement on TBT. The 
                                                
35 The Parties confirm that the implementing regulations referred to in Rule 11 of Annex 4 of the 
Agreement and the Certificate of o rigin Form have been adopted. They are accessible via the ASEAN 
Secretariat website at http://www.asean.org . 
36 The Parties confirm that the Sub -committee has met periodically and took decisions such as the 
amendment of the ASEAN version of the Certificate of origin. It has also finalized the technical examination of 
the transposed product -specific rules of origin's draft, based on HS 2017.  
37 Cambodia indicates that export duties are currently applied to certain products.  However, if some of 
those products fall into the group that receives policy support from the government, the export duties of such 
products will be burdened by the Government. Indonesia indicates that it applies rules export duties for some 
products in ac cordance with the WTO rules.  
38 The Parties confirm that enquiry points have not been established yet.  WT/REG277/1  
 
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  designation of Enquiry P oints to coordinate the implementation of Chapter 5 is foreseen by 
Article  47.39  
3.66.   Article 46 invites the Parties to cooperate to ensur e that standards, technical regulations and 
conformity assessment procedures do not create unnecessary obstacles to trade i n goods among 
the Parties.  
3.67.   The Agreement, under Article 48, establishes a Sub -Committee on Standards, Technical 
Regulations and Conformity Assessment Procedures to, among other functions, coordinate 
cooperation, facilitate technical consultation s, and review the implementation and operation of 
Chapter 5. The Parties shall also coordinate their undertakings with the activities conducted in the 
bilateral, regional and multilateral context, to avoid unnecessary duplication in the field  of standards, 
technical regulations and conformity assessment procedures .  
3.68.   According to Article 49 , the dispute settlement procedures provided for in Chapter 9 are not 
applicable to matters under Chap ter 5. 
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.69.   Under Artic le 20 , the Parties retain their rights and obligations  under Article XIX of GATT 
1994, the WTO Agreement on Safeguards , as well as under Article 5 of the WTO Agreement on 
Agriculture . Any action taken pursuant to these provisions shall not be subject to the dispute 
settlement procedures provided for in Chapter 9 . 
3.4.2.2   Bilateral safeguards  
3.70.   For trade between the Parties Article 20 provides for the application of bilateral safeguard 
measures on originating goods.  Such measures may be applied at any time under the Agreement if 
an originating good, as a result of the obligations incurred by a Party under the Agreement , is 
imported in such increased quantities, either in absolute terms or relative to domestic producti on, 
and under such conditions as to cause or threaten to cause serious injury  to the domestic industry 
of the importing Party  that produces like or directly competitive goods in the importing Party . In 
such cases, the importing Party may (a) suspend the fu rther reduction of any customs duty on the 
originating good of the other Parties ; or (b) increase the customs duty to a level not to exceed the 
lesser of  (i) the applied MFN rate in effect on the day when the safeguard measure  is applied  and 
(ii) the applied MFN rate in effect on the day immediately preceding the date of entry into force  of 
the Agreement  (paragraph 5 of Article 20 ).  
3.71.   The measure may only be applied following an investigation by the Party's competent 
authorities in accordance with the same procedures as in Articles 3, and 4.2 of the WTO Agreement 
on Safeguards and to the minimum extent necessary to prevent or remedy serious injury to a 
domestic industry and to facilitate adjustment.  Prior to the application of such a measure, a Party 
must immediately  inform the other Party in writing of the initiation of an investigation , finding of 
serious injury or threat of serious injury caused by increase imports,  and the decision to apply o r 
extend a bilateral safeguard.  That Party must also provid e adequate opportunity for prior 
consultations with the other Party with a view to reviewing the information arising from the 
investigation, exchanging views  and reaching an agreement on compensation . The maximum 
duration of a measure , including any extens ion, is four years.  The measure may not be reapplied to 
goods which have already been subject to a bilateral safeguard, for a period  equal to the duration 
of the previous measure or  one year, whichever is longer.  It also cannot be applied to imports within  
the limits of tariff rate quotas , as agreed upon in the Parties' Schedule of concessions . 
3.72.   The Party proposing to apply a bilateral safeguard must provide to the other Party mutually 
agreed adequate means of trade compensation at a level substantially equi valent to the safeguard.  
In seeking compensation, the Parties shall hold consultations in the Joint Committee.  If the Parties 
                                                
39 Enquiry Point for Japan: Economic Partnership division, Economic Affairs Bureau, Ministry of Foreign 
Affairs. Enquiry Point for ASEAN: Standards and Con formance Division, Market Integration Directorate, ASEAN 
Economic Community Department, ASEAN Secretariat.  WT/REG277/1  
 
- 34 - 
 
   are unable to agree on compensation within 30 days following commencement of the consultations 
the Party against which  the measure  is taken will be free to suspend the application of the customs 
duty concessions under the Agreement to a level substantially equival ent to the bilateral safeguard.  
The right of suspension is limited to  that necessary to achieve the substantially equivale nt effects of 
the safeguard , only while the safeguard measure is maintained,  and shall not be exercised for the 
first two years that a bilateral safeguard measure is in effect . 
3.73.   Provisional safeguard measures may be taken in critical circumstances where del ay would 
cause damage which would be difficult to repair.  The imposition of such a measure requires a written 
notice and a preliminary determination that there is clear evidence that increased imports of an 
originating good have caused or are threatening t o cause serious injury to a domestic industry.  The 
duration of a provisional measure cannot exceed 200 days .40 If, during this time , the investigation 
fails to determine that the increased imports from the other Party have caused or threatened to 
cause serious injury, the Party applying the measure must refund any additional customs duty 
collected as a result of the measure.  
3.74.   Article 20 also provides a de minimis  provision under which a bilateral safeguard shall not be 
applied by Japan against a good originat ing in an ASEAN Member  State as long as its share of imports 
of the good concerned in the importing Party does not exceed 3% of total imports from the other 
Parties, provided that th e Parties with import share of less than 3% collectively account for not more 
than 9% of total imports of the good concerned from the other Parties.  
3.75.   Within ten years after the entry into force of the Agreement, the Parties shall review Article 
20 (safeguard measures) with a view to det ermining whether there is a need to maintain the bilateral 
safeguard mechanism. If the Parties do not agree to remove the bilateral safeguard mechanism,  
they shall thereafter conduct reviews to determine the necessity of the transitional safeguard 
mechanis m, in conjunction with the general review pursuant to Article 75 .41  
3.4.2.3   Measures to safeguard the balance of payments  
3.76.   Under Article 21, a Party may, in accordance with the conditions established in Article XII of 
GATT 1994 and the Understanding on the Balance of Payments provisions, take a measure for 
balance -of-payment purposes .42 
3.4.3   Anti-dumping and countervailing measures  
3.77.   Other than the Parties reaffirming their rights and obligations under the WTO Agreements 
under the Preamble and in Article 10, there are no pr ovisions on antidumping and countervailing 
measures.  
3.4.4   Subsidies and State -aid 
3.78.   Other than the Parties reaffirming their rights and obligations  under the WTO Agreements 
under the Preamble and in Article 10, there are no provisions on subsidies and State -aid.  
3.4.5   Customs -related procedures  
3.79.   According to Article 22, each Party shall endeavour to apply its customs procedures in a 
predictable, consistent and transparent manner. Moreover, the Parties shall also endeavour to 
simplify their customs procedures and, to th e extent possible, harmonize the m with the relevant 
international standards and recommended practices, such as those under the auspices of the World 
Customs Organization. The Agreement also contains specific transparency provisions applicable to 
the provis ion of information relating to customs procedures -related matters.  
                                                
40 The duration of the provisional bilateral safeguard measure is counted as a part of the total duration 
of the safeguard measure.  
41 See also above S ection 2.3. No such review has been performed to date.  
42 No such measure has been taken to date.  WT/REG277/1  
 
- 35 - 
 
  3.80.   Part I of the WTO Agreement on the Implementation of Art icle VII of the GATT 1994 (Customs 
Valuation Agreement) is applicable43 for determining the customs value of goods traded between 
the Parties mutatis mutandis  (Article 17).  
3.5  Sector -specific provisions of the Agreement  
3.5.1   Agriculture, fisheries and forestry  
3.81.   The Agreement establishes a work programme for cooperation in this field. A Special Sub -
Committee on Agriculture, Fisheries and Forestry is also established (Part 2 of Annex 5). Among 
other functions, the Special Sub-Committee shall formulate and make recommendations to the Sub -
Committee on Economic Cooperation on relevant economic cooperation activities and exchange 
information and views on each Party's current situations, measures and experiences .44  
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  In Article 4 , each Party  undertake s to make publicly available its laws, regulations, 
administrative procedures and administrative rulings and judicial decisions of general application as 
well as international agreement s to which it is a  party and that affect the implementation and 
operation of the Agreement . The provisi on of confidential information remains  nevertheless reserved 
(Article 5).  
4.2.  The Agreement also contains specific additional transparency provisions with regard to, for 
example, non -tariff measures (Article 18 ) and customs procedures (Article 22 ). 
4.2  Current pa yments and capital movements  
4.3.  The Agreement does not contain any specific clause related to current payments and capital 
movements . 
4.3  Exceptions  
4.3.1   General exceptions  
4.4.  For the disciplines of the Agreement covering trade in goods; rules of origin; sanitary and 
phytosanitary measures; and standards, technical regulations and conformity assessment 
procedures, Article XX of GATT 1994 is incorporated into and forms part of the Agreement , 
mutatis  mutandis  (Article  7).  
4.3.2   Security exceptions  
4.5.  Security exceptions , in Article 8 , are modelled on Article XXI  of GATT 1994 . 
4.3.3   Taxation  
4.6.  Although, as a principle, the Agreement does not apply to taxation  measures , Article 6 specifies 
the disciplines that are relevant to taxation measures with the corresponding conditions. The  
Agreement does not affect the rights and obligations of either Party under any tax convention.  In 
the event of inconsistency between the Agreement and any such convention, that convention 
prevails to the extent of the inconsistency.  
                                                
43 In the case of Cambodia, the Agreement on Customs Valuation, as implemented in accordance with 
the provisions of the Protocol on the Accession of the Kingdom  of Cambodia to the WTO shall apply.  
44 The Parties confirm that the Sub -Committee has not met to date.  WT/REG277/1  
 
- 36 - 
 
   4.4  Accession and Withdraw al 
4.7.  Any Party may withdraw from the Agreement by giving a one-year advance notice in writing 
to the other Parties. The Agreement shall terminate either when all ASEAN Member  States , which 
are Parties , withdraw , or if and when Japan does so (Article 80).  
4.8.  The Agreement does not contain any specific clause related to accession.  
4.5  Institutional framework  
4.9.  A Joint Committee is established by Article 11 to, among other functions, review the 
implementation and operation of the Agreement.  The Joint Committee may establ ish Sub -
Committees and delegate its responsibilities  thereto.  Specific provisions of the Agreement also 
establish a number of Sub -Committee s, as reflected below in Chart 4.1.45 
Chart 4.1 Institutional framework  
 
Source:  Secretariat based on the Agreement . 
 
4.10.   A Contact Point shall be designated by each Party to facilitate communications on any m atter 
relating to the Agreement. Additional contact points, like in the context of dispute settlement 
(Article  61), shall also be established for specific purposes.   
4.6  Dispute settlement  
4.11.   Chapter 9 sets out procedures on the settlement of disputes between the Parties relating to 
the interpretation or application of the Agreement.  It does not preclude that  the Parties may have 
recourse to dispute settlement procedures available under any other intern ational agreement to 
which  all the Parties to a dispute are parties . The Parties may therefore choose a dispute settlement 
mechanism for matters arising under both the Agreement and any other international agreement to 
which all the Parties to a dispute ar e parties.  However, once  dispute settlement proceedings have 
                                                
45 The Parties confirm that the Joint Committee was established upon entry into force of the Agreement. 
It has since established a number of Sub -Committee s. All these bodies meet regularly for the conduct of their 
work and responsibilities.  
Joint Committee (Art.11)  
Sub-Committee on Rules of Origin (Art.37)  
Arbitral Tribunals  
(Art.64 -68)  
Sub-Committee on Sanitary and Phytosanitary Measures (Art.40)  
Sub-Committee on Standards, Technical Regulations  
and Conformity Assessment Procedures (Art.48)  
Sub-Committee on Trade in Services (Art.50)  
Sub-Committee on Investment (Art.51)  
Sub-Committee on Economic Cooperation (Art.54)  
Special Sub -Committee on Agricultural, Fisheries and Forestry (Part 2 of Annex 5)  
Special Sub -Committee on Intellectual Property (Part 1 of Annex 5)  WT/REG277/1  
 
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  been initiated 9 or any other international agreement to which all the Parties to a dispute are parties , 
the selected forum  shall be used to the exclusion of the other for a for the particular di spute.  
4.12.   The Agreement's Dispute Settlement Mechanism does not apply to disciplines contained in 
Chapters 4 (SPS), 5 ( Standards, Technical Regulations and Conformity Assessment Procedures ), and 
8 (Economic Cooperation ). Moreover, disputes that may arise aro und safeguard measures taken 
under Article XIX of GATT 1994 are to be settled under  the WTO dispute settlement mechanism only. 
4.13.   The Parties first seek to resolve disputes through consultations (Article 62). Moreover, good 
offices, conciliation or mediation may be requested at any time by either Party (Article 63). In the 
event that the Party complained against does not respond within 10 days , or does not enter into 
consultations within 30 days after the date of receipt of the request for consultations ( 20 days in 
urgent cases , including concerning  perishable products), or if the consultations fail to resolve the 
matter within 60 days, the complaining Party may request the establishment of an Arbitral Tribunal 
(Article  64). The Arbitral Tribunal is composed of three arbitrators appointed in accordance with the 
provisions of the Agreemen t (Article  65). A Party, not directly party to but having a substantial 
interest in a dispute shall have an opportunity to make written submissions to the Arbitral Tri bunal 
(Article 66). The Arbitral Tribunal shall examine the matter and make its award in accordance with 
the Agreement and applicable rules of international law. It may consult experts to obtain their 
opinion on certain aspects of the dispute. It may also,  apart from making an objective assessment 
of the matter, include in its award suggested implementation options for the Parties to the dispute 
to consider. Proceedings of the Arbitral Tribunal are governed by the provisions contained in 
Article  68.46 The Ar bitral Tribunal shall, within 90 days  after the date of its establishment , issue to 
the Parties  to dispute  a draft award, which they may comment on within 15 days. The Arbitral 
Tribunal's award  is issued within 30 days after the date of issuance  of the dra ft award.  The award 
of the Arbitral Tribunal  is final and binding on the Parties to dispute (Article 69). At any time before 
the issuance of the award, the Parties may agree to suspend the work of the Arbitral Tribunal.  If the 
work of the Tribunal has been  suspended for more than twelve months, the authority of the Arbitral 
Tribunal to examine the dispute shall lapse, unless the Parties  to dispute  agree otherwise 
(Article  70). 
4.14.   The Party complained against shall promptly comply with the award issued by the A rbitral 
Tribunal as described in Article 71. The Party complained against  must notify the means and the 
period of time for implementing the award within 20 days after the issuance of the award.  If the 
complaining Party considers the notified means or perio d of time to be unacceptable, it may refer 
the matter to an Arbitral Tribunal which then determines the reasonable implementation period. If 
the Party complained against considers it impracticable to comply with the award  within the 
determined implementati on period , it shall notify the complaining Party no later than the expiry of 
that implementation period and enter into consultations, with a view to agreeing mutu ally 
satisfactory compensation . If no satisfactory compensation has been agreed within 20 days  after the 
date of expiry of that implementation period, the complaining Party may request an Arbitral Tribunal 
to determine the appropriate level of any suspension of the application of concessions or other 
obligations under the Agreement. Such notificati on is also possible if the complaining Party considers 
that the Party complained against has failed to comply with the award within the specified 
implementation period (Article 71).   
4.15.   Compensation and the suspension of concessions are temporary measures available in the 
event that the award is not implemented within a reasonable amount of time. The temporary 
suspension can be implemented only after the complaining Party's notification; and shall be 
restricted to the same level of nullification or  impairment that is attributable to the failure to comply 
with the award; and to the same sector(s) to which the inconsistency with the provisions of, or the 
nullification or impairment of the benefit, relates.47 If the Party complained against considers th at 
the suspension of concessions is inconsistent with the Agreement, it may refer the matter to the 
Arbitral Tribunal. The Arbitral Tribunal shall issue its award within 60 days, and such an award shall 
be binding on all the Parties to the dispute (Article  72). The Arbitral Tribunal(s) involved, at various 
                                                
46 Procedural disciplines cover in particular (i) terms of reference for Arbitral Tribunals; (ii) written 
submissions and other documents; (iii) timetable); and (iv) oper ation of Arbitral Tribunals.  
47 Unless it is not practicable or effective to suspend the application of concessions or other obligations 
in such sector or sectors.  WT/REG277/1  
 
- 38 - 
 
   stages, on the same case, should, wherever possible, be composed of the arbitrators of the original 
Arbitral Tribunal.  
4.16.   The complaining Party and the Party complained against shall bear the costs of the ar bitrators, 
which they appoint, and their own respective expenses and legal costs (Article 73).  
4.17.   The Parties may designate contact points responsible for communications on all matters 
referred to in Chapter 9, through which the submission of requests, notice s or other information 
shall be made (Article 61).48  
4.18.   Chart 4. 2 below  provides a synopsis of the dispute settlement process.  
Chart 4.2 Agreement specific dispute settlement mechanism  
 
Note:  Procedures for good offices, conciliation and mediation provided in Article  63 are allowed for  at any 
time. 
Source:  WTO Secretariat based on the Agreement . 
 
4.7  Relationship with other agreements concluded by the Parties  
4.19.   Each Party reaffirm s its rights and obligations vis-à-vis another Party  under the WTO  
Agreement and/or other agreements they are parties to . In the event of any inconsistency between 
the Agreement and the WTO Agreement, the WTO Agreement shall prevail to the extent of the 
inconsistency (Article 10).  Consultations are foreseen in case of in consistency between disciplines 
                                                
48 The Parties confirm that contact points have not bee designated specifically under Article 61. A list of 
contact points established under the Joint Committee nevertheless exist.  
Request for Consultation s (Art. 62.1) 
Establishment of Arbitral Tribunals (Art. 64)  
Issuance of Award (Art. 69) 
Notification of Implementation Period  and Means (Art.71.2)  
Suspension of Concession (Art. 72) 
Consultation s (Art. 62.3-8) 
Referral to Arbitral Tribunal (Art. 72.5)  
Issuance of Award (Art. 72.6) 
Consultatio ns on Compensation (Art. 71.3)  
Implementation  
Compensation  
(Art.72)   Suspension and Terminati on 
of Proceedings ( Art.70) WT/REG277/1  
 
- 39 - 
 
  under the Agreement and disciplines under other agreements (other than the WTO Agreement), to 
which more than one  Party are parties . 
4.20.   Table 4.1  below  shows the Parties' participation in notified and non -notified RTAs currentl y in 
force.   
Table 4.1 ASEAN and Japan:  participation in other RTAs (notified and non -notified in 
force), as of 19 November 2019  
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
ASEAN Member  States - Collectively  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & Services  2010 GATT Art. XXIV & GATS Art. V  
ASEAN – Republic of Korea  14-Oct-10 Goods & Services  2010 Enabling Clause, GATT Art. 
XXIV & GATS Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 Enabling Clause  
GATS Art. V  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
ASEAN Framework Agreement on 
Services (AFAS)  12-Aug-98 Services  Not Notified  
ASEAN – Hong Kong, China  11-Jun-19 Goods & Services  Not Notified  
Individual ASEAN Member  States  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)* 30-Dec-18 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
EFTA – Philippines  01-Jun-18 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
Turkey - Singapore  01-Oct-17 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
Eurasian Economic Union (EAEU) 
- Viet Nam  05-Oct-16 Goods & Services  2017 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Viet Nam  20-Dec-15 Goods & Services  2016 GATT Art. XXIV & GATS Art. V  
Chile – Thailand  05-Nov-15 Goods & Services  2017 GATT Art. XXIV & GATS Art. V  
Turkey - Malaysia  01-Aug-15 Goods  2017 GATT Art. XXIV  
Singapore - Chinese Taipei  19-Apr-14 Goods & Services  2014 GATT Art. XXIV & GATS Art. V  
Chile - Viet Nam  01-Jan-14 Goods  2015 GATT Art. XXIV  
Gulf Cooperation Council (GCC) - 
Singapore  01-Sep-13 Goods & Services  2015 Enabling Clause & GATS Art. V  
Indonesia – Pakistan  01-Sep-13 Goods  2019 Enabling Clause  
Costa Rica - Singapore  01-Jul-13 Goods & Services  2013 GATT Art. XXIV & GATS Art. V  
Malaysia - Australia  01-Jan-13 Goods & Services  2013 GATT Art. XXIV & GATS Art. V  
Chile - Malaysia  25-Feb-12 Goods  2013 GATT Art. XXIV  
India - Malaysia  01-Jul-11 Goods & Services  2011 Enabling Clause & GATS Art. V  
New Zealand - Malaysia  01-Aug-10 Goods & Services  2012 GATT Art. XXIV & GATS Art. V  
Japan - Viet Nam  01-Oct-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Peru - Singapore  01-Aug-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
China - Singapore  01-Jan-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Japan - Philippines  11-Dec-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Brunei Darussalam - Japan  31-Jul-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Japan - Indonesia  01-Jul-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Pakistan - Malaysia  01-Jan-08 Goods & Services  2008 Enabling Clause & GATS Art. V  
Japan - Thailand  01-Nov-07 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Panama - Singapore  24-Jul-06 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Japan - Malaysia  13-Jul-06 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Trans -Pacific Strategic Economic 
Partnership  28-May-06 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Singapore  02-Mar-06 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Jordan - Singapore  22-Aug-05 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
India - Singapore  01-Aug-05 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Thailand - New Zealand  01-Jul-05 Goods & Services  2005 GATT Art. XXIV & GATS Art. V  WT/REG277/1  
 
- 40 - 
 
   RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
Thailand - Australia  01-Jan-05 Goods & Services  2004 GATT Art. XXIV & GATS Art. V  
India – Thailand  01-Sep-04 Goods  2017 Enabling Clause  
United States - Singapore  01-Jan-04 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
Singapore - Australia  28-Jul-03 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
EFTA - Singapore  01-Jan-03 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
Japan - Singapore  30-Nov-02 Goods & Services  2002 GATT Art. XXIV & GATS Art. V  
Asia Pacific Trade Agreement 
(APTA) - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
New Zealand - Singapore  01-Jan-01 Goods & Services  2001 GATT Art. XXIV & GATS Art. V  
Lao People's Democratic Republic 
- Thailand  20-Jun-91 Goods  1991 Enabling Clause  
Global System of Trade 
Preferences among Developing 
Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Asia Pacific Trade Agreement 
(APTA)  17-Jun-76 
17-Sep-13 Goods  
Services  1976 
2019 Enabling Clause  
GATS Art. V  
Protocol on Trade Negotiations 
(PTN)  11-Feb-73 Goods  1971 Enabling Clause  
Sri Lanka – Singapore  01-May-18 Goods & Services  Not notified  
Peru - Thailand  31-Dec-11 Goods  Not Notified  
JAPAN  
European Union – Japan  01-Feb-19 Goods & Services  2019 GATT Art. XXIV & GATS Art. V  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)* 30-Dec-18 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
Japan – Mongolia  07-Jun-16 Goods & Services  2016 GATT Art. XXIV & GATS Art. V  
Japan – Australia  15-Jan-15 Goods & Services  2015 GATT Art. XXIV & GATS Art. V  
Japan – Peru 01-Mar-12 Goods & Services  2012 GATT Art. XXIV & GATS Art. V  
India – Japan  01-Aug-11 Goods & Services  2011 GATT Art. XXIV & GATS Art. V  
Japan – Viet Nam  01-Oct-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Japan – Switzerland  01-Sep-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Japan – Philippines  11-Dec-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Brunei Darussalam – Japan  31-Jul-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Japan – Indonesia  01-Jul-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
Japan – Thailand  01-Nov-07 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Chile – Japan  03-Sep-07 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Japan – Malaysia  13-Jul-06 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Japan – Mexico  01-Apr-05 Goods & Services  2005 GATT Art. XXIV & GATS Art. V  
Japan – Singapore  30-Nov-02  Goods & Services  2002 GATT Art. XXIV & GATS Art. V  
* Dates of entry into Force: 30 December 2018 for Australia, Canada, Japan, Mexico, New Zealand, 
Singapore and 14 January 2019 for Viet Nam. For the rest of the Parties, entry into fo rce would be in 
accordance with Article 3 ( entry into force), paragraph 2, of the CPTPP.  
Source:  WTO Secretariat. Further information may be found in the WTO Database on RTAs: 
http://rtais.wto.org .  
 
4.8  Government procure ment  
4.21.   There are no provisions on Government procurement in the Agreement.  
4.9  Intellectual Property Rights  
4.22.   The Agreement does not contain specific disciplines on intellectual property. However, it 
establishes a work programme for cooperation  in this field . A Special Sub -Committee on Intellectual 
Property is also established (Part 1 of Annex 5).49 
                                                
49 The Parties confirm that the Sub -Committee has not meet to date.  WT/REG277/1  
 
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  4.10  Competition  
4.23.   There are no provisions on competition in the Agreement. Under Article 53 of the Agreement 
the Parties agree to cooperate on competition matters.  
4.11  Environment  
4.24.   There are no provisions on environment in the Agreement. Under Article 53 of the Agreement 
the Parties agree to cooperate on matters relating to the environment.  
4.12  Labour  
4.25.   There are no provisions on labour in the Agreement.  
4.13  Electronic commerce  
4.26.   There are no provisions on electronic commerce in the Agreement.  
4.14  Small and medium -sized enterprises  
4.27.   There are no provisions on small and medium -sized enterprises in the Agreement. Under 
Article 53 the Parties agree to cooperate on small a nd medium sized enterprises.  
4.15  Other  
4.15.1   Economic cooperation  
4.28.   Chapter 8 contains the Parties' commitments to promote cooperation under the Agreement 
for their mutual benefits in order to liberalize and facilitate trade and investment among them. In 
Article 53, t he Agreement identifies the following fields of economic cooperation: trade -related 
procedures; business environment; intellectual property; energy; information and communications 
technology; human resource development; small and medium enterprises; touris m and hospitality; 
transportation and logistics; agriculture, fisheries and forestry; environment; competition policy ; 
and other fields as may be mutually agreed upon among the Parties . 
4.29.   To assist in the implementation and operation of Chapter 8, the Agreem ent establishes a Sub -
Committee on Economic Cooperation (Article 54).  It further contains a series of work programmes 
for economic cooperation. In particular, it details work programme for cooperation in the fields of 
intellectual property and agriculture,  fisheries and forestry in, Parts 1 and 2 of Annex  5 to the 
Agreement , respectively . 
4.30.   Considering the ir different levels of economic development and capacity , the Parties  agree to  
provide resources for economic cooperation under Chapter 8 as they may mutual ly agree 
(Article  56).  
4.31.   The dispute settlement procedures provided for in Chapter 9 shall not apply to Chapter 8 on 
economic cooperation (Article 58).  
4.15.2   Trade in services  
4.32.   Chapter 6 contains a best endeavour clause that encourages each Party to take further s teps 
towards the expansion of trade in services among or between the Parties as consistent with the 
GATS (Article 50).  
4.33.   The Parties agree to continue to discuss and negotiate provisions for trade in services with a 
view to exploring measures towards its further liberalization and facilitation. For this purpose, a Sub -
Committee on Trade in Services is established under the Agreement (paragraph 2 of Article 50).50 
The results of negotiations between the Parties shall be incorporated into Chapter 6.  Negotiations 
                                                
50 The Parties confirm that the Sub -Committee has met a number of times and concluded the 
negotiations on trade in services.  WT/REG277/1  
 
- 42 - 
 
   foreseen by Article 50 were conducted and  led, in 201 7, to the completion of a Chapter on trade in 
services, including the temporary movement of natural persons .51 The Parties have concluded the 
negotiations on trade in services and have signed  the First Protocol to amend the Agreement in order 
to incorporate a new  Chapter  on trade in services . 
4.15.3   Investment  
4.34.   Chapter 7  contains a best endeavour clause that encourages the Parties to create and 
maintain favourable and transparent conditions in each Party for investments by investors of the 
other Parties  (Article 51).  
4.35.   The Parties have also agreed to continue to discuss and negotiate provisions for investment 
with a view to improving the efficiency and competitiveness of the investment environment of Japan 
and ASEAN Member s States through progressive liberalization, promotion, facilitation and protection 
of investment . For this purpose, a Sub -Committee on Invest ment is established under the 
Agreement (paragraph 2 of Article 51).52 The results of negotiations conducted between the Parties 
shall be incorporated into Chapter 7 . Neg otiations foreseen by Article 51  were conducted  together 
with those related to trade in  services. They  led, in 201 7, to the completion of a chapter  on 
investment. As mentioned above, t he Parties have signed the First Protocol to amend the Agreement 
in order to incorporate a new Chapter on trade in services, which incorporate element related to 
investment.  
                                                
51 The Parties confirm that the First Protocol has been signed by all the Parties between 27 February and 
24 April 2019. The Parties are now undergoing domestic procedures necessary for its entry into force. Thailand 
completed its dome stic procedures on 5 July 2019.  
52 The Parties confirm that the Sub -Committee has met a number of times and concluded the 
negotiations on trade in services, which incorporate disciplines on investment.  WT/REG277/1  
 
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  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER  THE AGREEMENT  
The ASEAN Market  
1. Table A1.1 show s tariff liberalization by the  ASEAN Member  States  for their respective imports 
from Japan  by agricultural  (HS 1 -24), industrial  (HS25 -97) and all products. The MFN rate applied 
at the time the Agreement entered into force  for each ASEAN Member  State serves as a benchmark .  
Liberalization programmes  
Brunei Darussalam  
2. Brunei Darussalam's average applied MFN tariff in 20 09 was 3.5%; it was  zero1 for agricultural 
products and 4.1% for industrial products . In comparison the overall average MFN tariff had declined 
to 0.2% in 2018  (zero for agricultural products and 0.2% for industrial products) . Following entry 
into force of the Agreement, the overall average tariff for imports from Japan  fell to 2.3% overal l, 
and zero and 2.7% for agricultural and industrial  products. As a result, Japanese  exporters enjoyed 
a relative margin of preference of 91.4% overall, zero for agricultural products and 34.1% for 
industrial products. In 2009, 75.4% of its tariff was duty free for MFN imports; 98% of agricultural 
tariffs were duty free while 71.3% of industrial tariffs were duty free. At the entry into force of the 
Agreement  in 2009 , the share of duty-free lines rose to 77 % overall and to 98% (unchanged) and 
to 73.2% respectively for agricultural and industrial products. At the end of liberalization in 2018, 
97.3% of the tariff was duty free, and 99.6% and 96.9% respectively for agricultural and industrial 
products.  
Cambodia  
3. Cambodia's a verage applied MFN tariff in 2009 was 15.1%; it was 17.7% for agricultural 
products and 14.7% for industrial products. In comparison the overall average MFN tariff had 
declined to 12.3% in 201 7 (16.1% for agricultural products and 11.5% for industrial prod ucts). 
Following entry into force of the Agreement, the overall average tariff for imports from Japan fell to 
14.8% overall, and 17.7% and 14.5% for agricultural and industrial products. As a result, Japanese 
exporters enjoyed a relative margin of preferen ce of 2% overall, 0% for agricultural products and 
1.4% for industrial products. In 2009, 5.9% of its tariff was duty free for MFN imports; 5.2% of 
agricultural tariffs were duty free while 6% of industrial tariffs were duty free.  At the entry into force 
of the Agreement  in 2009 , the share of duty -free lines remained unchanged at  5.9% overall , and 
5.2 and 6% respectively for agricultural and industrial products. At the end of liberalization in 20 26, 
76% of the tariff will become  duty free, and 88.8% and 74.3% respectively for agricultural and 
industrial products.  
Indonesia  
4. Indonesia's average applied MFN tariff in 2018 was 1 0.1% overall and also for  agricultural  and 
industrial products. Following Indonesia's beginning of applicat ion of its tariff concessions (2018) , 
the overall average tariff for imports from Japan fell to 2.8% overall, and 4.4% and 2.5% for 
agricultural and industrial products. As a result, Japanese exporters enjoyed a relative margin of 
preference of 72.3% overa ll, 56.4% for agricultural products and 75.2% for industrial products. In 
2018, when Indonesia started to apply its tariff concessions under the Agreement , 12% of its tariff 
was duty free for MFN imports; 7% of agricultural tariffs were duty free while 13%  of industrial 
tariffs were duty free. At the entry into force of the Agreement, the share of duty -free lines rose to 
88.4% overall and to 87.5% and to 88.6% respectively for agricultural and industrial products. At 
the end of liberalization in 202 8, 88.4% of the tariff was duty free, and 8 7.5% and 88.6% 
respectively for agricultural and industrial products.  
                                                
1 Rounded up figure, in fact the average is negligible.  WT/REG277/1  
 
- 44 - 
 
   Lao PDR  
5. Lao PDR's average applied MFN tariff in 200 8 was 10.1%; it was 19% for agricultural products 
and 8.4% for industrial products. In comparis on the overall average MFN tariff had declined to 8.7% 
in 201 8 (2.5% for agricultural products  and 8.2% for industrial products). Following entry into force 
of the Agreement, the overall average tariff for imports from Japan remained unchanged at 10.1 % 
overall, and 19% and 8.4% for agricultural and industrial products. As a result, Japanese exporters 
did not enjoy a ny relative margin of preference immediately at the entry into force of the Agreement . 
In 2008, when the Agreement entered into force for Lao PD R, 0.7% of its tariff was duty free for 
MFN imports; 0.2% of agricultural tariffs were duty free while 0.8% of industrial tariffs were duty 
free. At that time, the  share of duty -free lines rose also remained unchanged for imports from Japan 
at 0.7 % overall  and 0.2% and 0.8% respectively for agricultural and industrial products. At the end 
of liberalization in 2026, 85.2% of the tariff will become  duty free, and 32.7% and 94.7% 
respectively for agricultural and industrial products , resulting from backloading of the liberalization 
programme . 
Malaysia  
6. Malaysia's average applied MFN tariff in 2009 was 7.4%; it was 2.7% for agricultural products 
and 8% for industrial products. In comparison the overall average MFN tariff had risen to 7.5% in 
2017 ( unchanged at 2.7% for agricultural products and  up to 8.3% for industrial products). Following 
entry into force of the Agreement, the overall average tariff for imports from Japan fell to 4.5% 
overall, and 1% and 5% for agricultural and industrial products. As  a result, Japanese exporters 
enjoyed a relative margin of preference of 39.2% overall, 63% for agricultural products and 37.5% 
for industrial products. In 2009, when the Agreement entered into force for Malaysia, 60.3% of its 
tariff was duty free for MFN imports; 72.3% of agricultural tariffs were duty free while 58.6% of 
industrial tariffs were duty free. At the entry into force of the Agreement, the share of duty -free 
lines rose to 74.1% overall and to 87.3% and to 72.3% respectively for agricultural and  industrial 
products. At the end of liberalization in 2018, 95.3% of the tariff was duty free, and 98.5% and 
94.8% respectively for agricultural and industrial products.  
Myanmar  
7. Myanmar's  average applied MFN tariff in 200 9 was 6.1%; it was 8.9% for agricultural products 
and 5.7% for industrial products. In comparison the overall average MFN tariff had risen to 7% in 
2019 (9.6% for agricultural products and 6.5% for industrial products). Following entry into force of 
the Agreement, the overall a verage tariff for imports from Japan remained unchanged at 6.1% 
overall, and 8.9% and 5.7% for agricultural and industrial products. As a result, Japanese exporters 
did not enjoy any relative margin of preference immediately at the entry into force of the Agreement. 
In 2008, when the Agreement entered into force for Myanmar , 3.7% of its tariff was duty free for 
MFN imports; 10.8% of agricultural tariffs were duty free while 2.5% of industrial tariffs were duty 
free. At that time, the share of duty -free line s remained unchanged at  3.7% overall and 10.8% and 
2.5% respectively for agricultural and industrial products. At the end of liberalization in 2026, 79.4% 
of the tariff will become duty free, and 61.7% and 82.2% respectively for agricultural and industrial 
products, resulting from backloading of the liberalization programme.  
The Philippines  
8. The Philippines' average applied MFN tariff in 20 10 was 6.5%; it was 10.4% for agricultural 
products and 5.7% for industrial products. In comparison the overal l average MFN tariff had risen 
to 7.6% in 201 8 (declining to 10.3% for agricultural products  and rising to 7.1% for industrial 
products). Following entry into force of the Agreement, the overall average tariff for imports from 
Japan fell to 3.5% overall, a nd 6.9% and 2.8% for agricultural and industrial products. As a result, 
Japanese exporters enjoyed a relative margin of preference of 46.2% overall, 33.7% for agricultural 
products and 50.9% for industrial products. In 2010, when the Agreement entered into  force for the 
Philippines, 3.8% of its tariff was duty free for MFN imports; 0.2% of agricultural tariffs were duty 
free while 4.4% of industrial tariffs were duty free.  At the entry into force of the Agreement, the 
share of duty -free lines rose to 58.2% overall and to 31.7% and to 63% respectively for agricultural 
and industrial products. At the end of liberalization in 2020, 95.3% of the tariff will be  duty free, and 
96.6% and 95.1% respectively for agricultural and industrial products.  WT/REG277/1  
 
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  Singapore  
9. Singapore's overall applied MFN tariff was zero in 2010 as Singapore applies tariffs on only 
6 tariff lines. These were liberalized on entry into force of the Agreement.  
Thailand  
10. Thailand's average applied MFN tariff in 2009 was 12.8%; it was 29.1% for agricultural 
products and 9.9% for industrial products. In comparison the overall average MFN tariff had risen 
to 13.2% in 2017 ( declining to 21.5% for agricultural products and  rising to 11.8% for industrial 
products). Following entry into force of  the Agreement, the overall average tariff for imports from 
Japan fell to 6.4% overall, and 14.8% and 4.9% for agricultural and industrial products. As a result, 
Japanese exporters enjoyed a relative margin of preference of 50% overall, 49.1% for agricultu ral 
products and 50.5% for industrial products. In 2009, when the Agreement entered into force for 
Thailand, 18.3% of its tariff was duty free for MFN imports; 2.4% of agricultural tariffs were duty 
free while 21.2% of industrial tariffs were duty free. At the entry into force of the Agreement, the 
share of duty -free lines rose to 47.2% overall and to 35% and to 49.5% respectively for agricultural 
and industrial products. At the end of liberalization in 2019, 97.4% of the tariff was duty free, and 
99.7% and 96.9% respectively for agricultural and industrial products.  
Viet Nam 
11. Viet Nam's average applied MFN tariff in 200 8 was 11.7%; it was 22.1% for agricultural 
products and 10.1% for industrial products. In compari son the overall average MFN tariff had risen 
to 11.9% in 201 8 (declining to 17.7% for agricultural products and rising to 10.7% for industrial 
products). Following entry into force of the Agreement, the overall average tariff for imports from 
Japan fell to  11.4% overall, and 21.7% and 9.8% for agricultural and industrial products. As a result, 
Japanese exporters enjoyed a relative margin of preference of 2.6% overall, 1.8% for agricultural 
products and 3% for industrial products. In 2008, when the Agreement  entered into force for Viet  
Nam, 29.5% of its tariff was duty free for MFN imports; 8.2% of agricultural tariffs were duty free 
while 32.9% of industrial tariffs were duty free. At the entry into force of the Agreement, the share 
of duty -free lines rose to 29.6% overall and to 8.2% (u nchanged) and to 33% respectively for 
agricultural and industrial products. At the end of liberalization in 202 5, 90% of the tariff was duty 
free, and 93.3% and 89.5% respectively for agricultural and industrial products.  
Table A1. 1 ASEAN Member  States:  
Indicators of MFN tariff rates and preferential rates for imports from Japan, by 
individual ASEAN Member  state  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
Brunei Darussalam  
MFN 2009 3.5 14.3 75.4 0.0 5.0 98.0 4.1 14.4 71.3 
 2018 0.2 5.6 95.7 0.0 0.0 98.7 0.2 5.6 95.2 
Japan  2009 2.3 10.2 77.0 0.0 2.9 98.0 2.7 10.3 73.2 
 2010 1.8 7.9 77.0 0.0 1.9 98.0 2.1 8.0 73.2 
 2011 1.3 5.7 77.1 0.0 1.0 98.0 1.5 5.7 73.3 
 2012 0.8 6.2 87.3 0.0 0.0 99.6 0.9 6.2 85.1 
 2013 0.5 4.3 87.3 0.0 0.0 99.6 0.6 4.3 85.1 
 2014 0.3 9.6 96.4 0.0 0.0 99.6 0.4 9.6 95.8 
 2015 0.3 8.7 96.4 0.0 0.0 99.6 0.3 8.7 95.8 
 2016 0.2 8.5 96.7 0.0 0.0 99.6 0.3 8.5 96.2 
 2017 0.2 8.4 96.7 0.0 0.0 99.6 0.3 8.4 96.2 
 2018 0.2 9.2 97.3 0.0 0.0 99.6 0.3 9.2 96.9 
Cambodia  
MFN 2009 15.1 16.0 5.9 17.7 18.7 5.2 14.7 15.6 6.0 
 2017 12.3 14.2 13.9 16.1 17.8 9.7 11.5 13.5 14.7 
Japan  2009 14.8 15.8 5.9 17.7 18.7 5.2 14.5 15.4 6.0 
 2010 14.8 15.8 5.9 17.7 18.7 5.2 14.5 15.4 6.0 
 2011 14.1 15.0 5.9 16.2 17.1 5.2 13.8 14.7 6.0 WT/REG277/1  
 
- 46 - 
 
   Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
 2012 14.1 15.0 5.9 16.2 17.1 5.2 13.8 14.7 6.0 
 2013 14.1 15.0 5.9 16.2 17.1 5.2 13.8 14.7 6.0 
 2014 13.4 14.3 5.9 14.7 15.5 5.2 13.2 14.1 6.0 
 2015 13.4 14.3 5.9 14.7 15.5 5.2 13.2 14.1 6.0 
 2016 13.4 14.3 5.9 14.7 15.5 5.2 13.2 14.1 6.0 
 2017 10.9 11.6 5.9 11.4 12.0 5.2 10.9 11.6 6.0 
 2018 10.9 11.6 5.9 11.4 12.0 5.2 10.9 11.6 6.0 
 2019 10.2 10.9 5.9 9.9 10.5 5.2 10.3 10.9 6.0 
 2020 10.2 10.9 5.9 9.9 10.5 5.2 10.3 10.9 6.0 
 2021 9.5 10.1 5.9 8.5 8.9 5.2 9.6 10.3 6.0 
 2022 9.5 10.1 5.9 8.5 8.9 5.2 9.6 10.3 6.0 
 2023 7.7 8.1 5.9 5.7 6.0 5.2 7.9 8.4 6.0 
 2024 7.7 8.1 5.9 5.7 6.0 5.2 7.9 8.4 6.0 
 2025 7.7 8.1 5.9 5.7 6.0 5.2 7.9 8.4 6.0 
 2026 3.1 12.9 76.0 0.7 6.4 88.8 3.4 13.3 74.3 
Indonesia  
MFN 2018 10.1 11.5 12.0 10.1 10.9 7.0 10.1 11.6 13.0 
Japan  2018 2.8 24.4 88.4 4.4 38.3 87.5 2.5 21.8 88.6 
 2019 3.4 29.4 88.4 4.4 38.3 87.5 3.2 27.7 88.6 
 2020 2.8 24.3 88.4 4.3 38.2 87.5 2.5 21.7 88.6 
 2021 2.8 24.2 88.4 4.3 38.1 87.5 2.5 21.6 88.6 
 2022 2.8 24.1 88.4 4.3 38.1 87.5 2.5 21.5 88.6 
 2023 2.7 24.0 88.4 4.3 38.0 87.5 2.5 21.4 88.6 
 2024 2.7 24.0 88.4 4.3 38.0 87.5 2.4 21.4 88.6 
 2025 2.7 24.0 88.4 4.3 38.0 87.5 2.4 21.4 88.6 
 2026 2.7 24.0 88.4 4.3 38.0 87.5 2.4 21.4 88.6 
 2027 2.7 24.0 88.4 4.3 38.0 87.5 2.4 21.4 88.6 
 2028 2.7 24.0 88.4 4.3 38.0 87.5 2.4 21.4 88.6 
Lao PDRa 
Applied  2008 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
MFN 2018 8.7 9.0 2.5 11.6 12.5 7.2 8.2 8.3 1.6 
Japan  2008 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2009 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2010 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2011 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2012 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2013 10.1 10.1 0.7 19.0 19.1 0.2 8.4 8.5 0.8 
 2014 9.8 9.8 0.7 18.9 19.0 0.2 8.1 8.2 0.8 
 2015 9.8 9.8 0.7 18.9 19.0 0.2 8.1 8.2 0.8 
 2016 9.8 9.8 0.7 18.9 19.0 0.2 8.1 8.2 0.8 
 2017 9.7 9.8 0.7 18.9 19.0 0.2 8.1 8.1 0.8 
 2018 9.7 9.8 0.7 18.9 19.0 0.2 8.1 8.1 0.8 
 2019 8.9 9.0 0.7 18.5 18.5 0.2 7.2 7.2 0.8 
 2020 8.9 9.0 0.7 18.5 18.5 0.2 7.2 7.2 0.8 
 2021 8.0 8.1 0.7 18.0 18.0 0.2 6.2 6.3 0.8 
 2022 8.0 8.1 0.7 18.0 18.0 0.2 6.2 6.3 0.8 
 2023 7.8 7.8 0.7 17.9 17.9 0.2 5.9 6.0 0.8 
 2024 7.8 7.8 0.7 17.9 17.9 0.2 5.9 6.0 0.8 
 2025 7.8 7.8 0.7 17.9 17.9 0.2 5.9 6.0 0.8 
 2026 1.8 12.0 85.2 8.3 12.4 32.7 0.6 11.2 94.7 
Malaysia  
MFN 2009 7.4 18.6 60.3 2.7 10.5 72.3 8.0 19.3 58.6 
 2017 7.5 17.2 56.2 2.7 11.2 73.1 8.3 17.8 53.2 
Japan  2009 4.5 17.2 74.1 1.0 7.8 87.3 5.0 17.9 72.3 
 2010 3.9 15.3 74.6 0.8 6.6 87.3 4.3 15.8 72.7 
 2011 3.3 13.3 75.3 0.7 5.3 87.5 3.7 13.9 73.6 
 2012 2.7 11.6 76.8 0.5 3.8 87.5 3.0 12.2 75.2 
 2013 2.1 10.2 79.5 0.3 4.9 94.0 2.4 10.4 77.4 
 2014 1.6 7.8 79.9 0.2 3.1 94.0 1.8 7.9 77.9 
 2015 1.0 11.9 91.5 0.1 5.2 98.4 1.2 12.1 90.5 
 2016 0.8 9.6 91.5 0.1 5.0 98.4 0.9 9.7 90.5 
 2017 0.6 7.7 91.9 0.1 4.9 98.4 0.7 7.7 90.9 
 2018 0.4 8.9 95.3 0.1 5.0 98.5 0.5 9.1 94.8 WT/REG277/1  
 
- 47 - 
 
  Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
Myanmar  
MFN 2008 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2019 7.0 7.4 5.0 9.6 10.8 10.7 6.5 6.8 3.9 
Japan  2008 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2009 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2010 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2011 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2012 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2013 6.1 6.3 3.7 8.9 10.0 10.8 5.7 5.8 2.5 
 2014 5.9 6.2 3.7 8.9 10.0 10.8 5.5 5.6 2.5 
 2015 5.9 6.2 3.7 8.9 10.0 10.8 5.5 5.6 2.5 
 2016 5.9 6.2 3.7 8.9 10.0 10.8 5.5 5.6 2.5 
 2017 5.3 5.5 3.7 7.9 8.8 10.8 4.9 5.0 2.5 
 2018 5.3 5.5 3.7 7.9 8.8 10.8 4.9 5.0 2.5 
 2019 5.1 5.3 3.7 7.8 8.7 10.8 4.7 4.8 2.5 
 2020 5.1 5.3 3.7 7.8 8.7 10.8 4.7 4.8 2.5 
 2021 5.0 5.2 3.7 7.6 8.5 10.8 4.6 4.7 2.5 
 2022 5.0 5.2 3.7 7.6 8.5 10.8 4.6 4.7 2.5 
 2023 4.3 4.5 3.7 6.6 7.4 10.8 4.0 4.1 2.5 
 2024 4.3 4.5 3.7 6.6 7.4 10.8 4.0 4.1 2.5 
 2025 4.3 4.5 3.7 6.6 7.4 10.8 4.0 4.1 2.5 
 2026 1.8 8.9 79.4 3.7 9.6 61.7 1.5 8.7 82.2 
The Philippines  
MFN 2010 6.5 6.7 3.8 10.4 10.5 0.2 5.7 6.0 4.4 
 2018 7.6 8.7 12.6 10.3 10.7 3.5 7.1 8.2 14.3 
Japan  2010 3.5 8.3 58.2 6.9 10.1 31.7 2.8 7.7 63.0 
 2011 3.1 7.7 59.3 6.3 9.2 31.7 2.6 7.2 64.3 
 2012 2.5 6.5 62.1 5.5 8.1 31.7 1.9 5.9 67.6 
 2013 2.1 7.1 70.5 4.6 6.8 31.7 1.6 7.2 77.5 
 2014 1.8 6.3 70.7 4.0 6.0 33.2 1.5 6.5 77.5 
 2015 1.5 5.2 70.8 3.1 4.6 33.2 1.2 5.5 77.5 
 2016 1.2 4.2 70.8 2.3 3.4 33.2 1.0 4.6 77.5 
 2017 0.9 3.4 72.4 1.4 2.6 43.3 0.8 3.8 77.7 
 2018 0.7 14.1 95.3 0.7 19.5 96.6 0.7 13.5 95.1 
 2019 0.7 14.1 95.3 0.7 19.5 96.6 0.7 13.5 95.1 
 2020 0.7 14.1 95.3 0.7 19.5 96.6 0.7 13.5 95.1 
Singapore  
MFN 2008 0.0 0.0 99.9 0.0 0.0 99.5 0.0 0.0 100.0  
 2018 0.0 0.0 99.9 0.0 0.0 99.6 0.0 0.0 100.0  
Japan  2008 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Thailand  
MFN 2009 12.8 15.7 18.3 29.1 29.8 2.4 9.9 12.6 21.2 
 2017 13.2 19.0 29.8 21.5 25.4 14.1 11.8 17.6 32.8 
Japan  2009 6.4 12.2 47.2 14.8 23.4 35.0 4.9 9.7 49.5 
 2010 5.4 10.3 47.2 12.5 19.7 35.0 4.2 8.3 49.5 
 2011 4.4 8.8 49.5 10.2 16.6 36.8 3.4 7.1 51.8 
 2012 3.5 8.9 60.3 8.1 14.3 41.6 2.7 7.4 63.7 
 2013 2.8 7.2 60.7 6.2 11.3 43.5 2.2 6.1 63.8 
 2014 2.1 11.1 80.7 4.3 10.9 58.1 1.7 11.2 84.8 
 2015 1.7 9.5 81.1 3.0 8.0 59.6 1.5 10.2 85.0 
 2016 1.4 8.4 82.5 1.8 5.1 62.5 1.3 9.8 86.1 
 2017 1.1 9.8 88.6 0.6 8.5 92.8 1.2 9.9 87.9 
 2018 0.7 8.9 92.5 0.4 4.9 92.8 0.7 9.6 92.5 
 2019 0.5 19.7 97.4 0.0 10.0 99.7 0.6 19.9 96.9 
Viet Nam  
MFN 2008 11.7 16.7 29.5 22.1 24.0 8.2 10.1 15.0 32.9 
 2018 11.9 16.8 28.9 17.7 19.9 11.4 10.7 16.0 32.3 
Japan  2008 11.4 16.3 29.6 21.7 23.6 8.2 9.8 14.7 33.0 
 2009 11.0 15.7 29.6 21.1 23.0 8.2 9.4 14.0 33.0 
 2010 10.4 15.0 30.1 20.1 21.9 8.2 8.9 13.4 33.6 
 2011 9.8 14.1 30.1 19.0 20.6 8.2 8.4 12.6 33.6 
 2012 9.2 13.4 31.0 17.7 19.3 8.2 7.8 12.0 34.6 WT/REG277/1  
 
- 48 - 
 
   Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
 2013 8.6 12.5 31.2 16.4 17.9 8.2 7.3 11.3 34.9 
 2014 8.0 11.7 31.7 15.1 16.5 8.2 6.8 10.6 35.5 
 2015 7.4 10.8 31.7 13.8 15.1 8.2 6.3 9.8 35.5 
 2016 6.7 9.9 31.8 12.5 13.6 8.2 5.8 9.1 35.5 
 2017 6.1 9.0 31.8 11.2 12.2 8.2 5.3 8.3 35.5 
 2018 4.8 13.5 63.7 9.3 14.1 33.8 4.1 13.2 68.4 
 2019 4.4 12.2 63.7 8.2 12.3 33.8 3.8 12.1 68.4 
 2020 3.9 10.9 63.7 7.0 10.5 33.8 3.4 11.0 68.4 
 2021 3.4 9.6 63.7 5.8 8.7 33.8 3.1 9.9 68.4 
 2022 3.0 8.3 63.7 4.6 6.9 33.8 2.7 8.7 68.4 
 2023 2.3 22.9 89.3 3.0 44.6 93.2 2.2 20.7 88.7 
 2024 2.3 24.4 90.0 3.0 45.0 93.3 2.2 22.1 89.5 
 2025 2.3 23.9 90.0 3.0 45.0 93.3 2.1 21.5 89.5 
a contains 8 prohibited tariff lines which are excluded from the calculation of the average tariff rate 
but are included for the completeness of the tariff line count . 
Note:  Tariff lines subject to in -quota rates are excluded in the computation (for Thailand); for the 
calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are 
included.  
 Based on the HS 2002 nomenclature for Malaysia a nd Myanmar, HS 2017 nomenclature for 
Indonesia and HS 2007 for the rest of the ASEAN Member  States . 
 For the latest MFN year, the HS nomenclature are based on HS 2017 nomenclature except for Lao 
PDR 2018 which is based on HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat; Authorities of Brunei Darussalam, 
Cambodia, Indonesia, Myanmar, Philippines, and Thailand; WTO -IDB and UNSD, Comtrade 
databases.  
 
Market access for Japanese exports to ASEAN Member  State 's markets  
12. Tables A1.2 -7 show, by individual ASEAN Member  state, market access opportunities under 
the Agreement for Japan's top 25 exports to the world, which accounted for 35.2% of its global 
exports in 2006 -2008 (37.3% with respect to market  access in Cambodia and Myanmar, due to the 
use of the HS 2002 nomenclature) .  
Brunei Darussalam  
13. Japan's top 25 exports to the world  during the period 2006 -2008 corresponded , at the six -digit 
level (using the HS  2007), to 214 lines in the tariff of Brunei Darussalam. In 2009, prior to the entry 
into force of the Agreement  for Brunei Darussalam , 107 of these tariff lines already  had MFN duty 
free access to its market. With the entry into force of the Agreement, 3 out of the 107 dutiable tariff 
lines became duty -free. In 2012, 2014, and 2018 , 68 additional tariff lines became duty free.  As a 
result, following  full implementation  of the Agreement , duty -free treatment is granted by Brunei 
Darussalam to all but 36 tariff lines  related to Japan's top 25  global exports (all in HS Chapters 84, 
85 and 87  with average applied MFN tariffs in 2009 ranging from 5% to 20% ). 
Lao PDR  
14. Japan's top 25 exports to the world  corresponded , at the six -digit level (using the HS  2007), 
to 214 lines in the tariff of Lao PDR. In 200 8, prior to the entry into force of the Agreement  for Lao 
PDR, 29 of these tariff lines  already had duty  free access to its market. With the entry into force of 
the Agreement, none of the remaining  185 dutiable tariff lines became duty -free. In 2026, when  Lao 
PDR's  will complete  implementation of its tariff commitments,  it will grant  duty-free treatment  to 
153 of the dutiable tariff lines, leaving 32  tariff lines  still dutiable  (all in HS Chapter 87  covering the 
automobile sector  with average applied rates in 2008 ranging from 10% to 25.3% ). WT/REG277/1  
 
- 49 - 
 
  Table A1.2 ASEAN Member  States : Brunei Darussalam and Lao PDR  
Market access opportunities under the Agreement for Japan's top 25 exports to the world  
Japan's top 
export products 
in 2006 -2008  Access Conditions to ASEAN parties'  import markets  
Brunei Darussalam  Lao PDR  
HS 
number  
Share in global  
exports (%)  MFN rate 2009  Duty -free under the 
Agreement  
Remain 
dutiable  Applied rate 
2008  
Duty -free 
under the 
Agreement 
2026  Remain 
dutiable  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2009  
2012  
2014  
2018  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
870323  6.5 0.0 19       25.3 7 12  12 
870324  4.4 0.0 7       0.0 7    
870322  2.1 0.0 4       10.0 3 1  1 
852580  1.7 5.0  3   3   5.0  3 3  
870840  1.5 20.0  9     9 10.0  9 5 4 
854239  1.5 0.0 1       5.0  1 1  
844399  1.5 10.0 2 2 1  1   5.0  4 4  
890190  1.4 0.0 9       10.0  9 9  
271019  1.3 * 8 8 2   6  11.3  16 16  
852990  1.3 5.0  11  2   9 9.5  11 11  
854231  1.1 0.0 1       5.0  1 1  
842952  1.1 15.0  1  1    5.0  1 1  
854232  1.0 0.0 1       5.0  1 1  
848620  1.0 18.1 2 19   13  6 6.4  21 21  
851770  0.9 4.5 1 9  6 1  2 8.5  10 10  
870332  0.9 0.0 11       10.9 8 3  3 
890120  0.8 0.0 2       10.0  2 2  
854140  0.8 0.0 3       5.0  3 3  
840991  0.7 12.8 13 28  28    10.0  41 41  
381800  0.7 0.0 1       10.0  1 1  
870422  0.7 0.0 12       20.0  12 11 1 
870899  0.7 20.0  7     7 10.0  7 1 6 
847989  0.6 13.3 1 2  1   1 5.0  3 3  
870333  0.6 0.0 9       22.2 4 5  5 
853690  0.5 20.0  8  6   2 5.0  8 8  
Total  35.2  107 107 3 44 18 6 36  29 185 153 32 
* contains specific duties: 0.0; 11¢/kg; 22¢ / dal; 44¢ / dal . 
Note:  Based on the HS 2007 nomenclature .  
Source:  WTO estimates based on the data provided by the Brunei Darussalam authorities, ASEAN 
Secretariat, the WTO -IDB and UNSD, Comtrade database.  
 
Malaysia  
15. Japan's top 25 exports to the world  corresponded , at the six -digit level (using the HS  2007), 
to 183 lines in the tariff of Malaysia. In 2009, prior to the entry into force of the Agreement  for 
Malaysia , 59 of these tariff lines  already had MFN duty free access to Malaysia's  market. With the 
entry into force of the Agreement, 3 out of the 124 dutiable tariff lines became duty -free. In 2010, 
2012, 2013, 2015, and 2018,  59 additional tariff lines became duty free. This means that, following 
full implementation of its tariff commitments in 2019, Malaysia grants duty-free treatment to all but 
62 tariff lines (all in HS Chapters 27, 85  and 87  and subject in 2009 to average MF N applied rates 
ranging from 0.4% to 23.5% ). 
The Philippines  
16. Japan's top 25 exports to the world  corresponded , at the six -digit level (using the HS  2007), 
to 214 lines in the tariff of the Philippines. In 20 10, prior to the entry into force of the Agreement  
for the Philippines , 34 of these tariff lines already  had MFN duty free access to the Philippine  market. WT/REG277/1  
 
- 50 - 
 
   With the entry into force of the Agreement, 34 out of the 180 dutiable tariff lines became duty -free. 
In 2010, 2011, 2012, 2013, 2017, and 2018,  61 additional tariff lines became duty free. This means 
that, following  full implementation of tariff commitments in 2018, the Philippines grants duty-free 
treatment to all but 85 tariff lines  related to Japan's top 25 global exports (all in HS Chapters 85 and 
87 with average applied MFN tariff s in 2010 ranging from 1.5% to 30% ). 
  WT/REG277/1  
 
- 51 - Table A1.3 ASEAN Member  States : Malaysia and the Philippines  
Market access opportunities under the Agreement for Japan's top 25 exports to the world  
Note:  Based on the HS 2007 nomenclature .  
Source:  WTO estimates based on the data provided by the ASEAN Secretariat, the Philippine authorities, WTO -IDB and UNSD, C omtrade database.  Japan's top export 
products in 2006 -2008  Access Conditions to ASEAN parties'  import markets  
Malaysia  The Philippines  
HS number  
Share in global  
exports (%)  MFN rate 2009  Duty -free under the Agreement  
Remain 
dutiable  MFN rate 2010  Duty -free under the Agreement  
Remain 
dutiable  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2009  
2010  
2012  
2013  
2015  
2018  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2010  
2011  
2012  
2013  
2017  
2018  
870323  6.5 23.5  37   9 1 9  18 30.0  19       19 
870324  4.4 22.7  11  4 1  1  5 30.0  7       7 
870322  2.1 21.8 1 10   2 1 7   30.0  4       4 
852580  1.7 0.0 2         2.5  3 3       
870840  1.5 12.5 1 1  1      9.9  9   3    6 
854239  1.5 0.0 3         2.5  1     1   
844399  1.5 0.0 4         0.4 2 2 2       
890190  1.4 8.3 2 1     1   3.2  9 4   5    
271019  1.3 0.4 11 1       1 2.9  16 1  3 12    
852990  1.3 1.7 2 1 1       1.8 3 8 6     2  
854231  1.1 0.0 3         2.5  1     1   
842952  1.1 5.0  1      1  1.0  1 1       
854232  1.0 0.0 3         2.5  1     1   
848620  1.0 0.8 11 1    1    0.3 15 6 6       
851770  0.9 0.0 2         0.4 8 2 2       
870332  0.9 23.6  28   4 1 1  22 30.0  11       11 
890120  0.8 0.0 2         1.0  2 2       
854140  0.8 0.0 1         0.0 3         
840991  0.7 20.0 1 7 2 4   1   1.6  41  27     14 
381800  0.7 0.0 1         0.0 1         
870422  0.7 20.0 1 2       2 17.7  12 4      8 
870899  0.7 15.8 2 4  3   1   12.4  7   1    6 
847989  0.6 0.0 3         1.0  3 3       
870333  0.6 24.4  18  3 1 1   13 30.0  9       9 
853690  0.5 3.8 3 1       1 1.5 2 6  5     1 
Total  35.2  59 124 3 15 17 5 21 1 62  34 180 34 32 7 17 3 2 85 WT/REG277/1  
 
- 52 - 
 
   Singapore  
17. Japan's top 25 exports to the world corresponded, at the six -digit level (using the HS  2007), 
to 214 lines in the tariff of Singapore. In 2010, prior to the entry into force of the Agreement for 
Singapore , all 214 tariff lines already had MFN duty free access to Singapore's  market.  
Thailand  
18. Japan's top 25 exports t o the world  corresponded , at the six -digit level (using the HS  2007), 
to 214 lines in the tariff of Thailand. In 20 09, prior to the entry into force of the Agreement  for 
Thailand , 34 of these  tariff lines  already had MFN duty free access to its market. Wit h the entry into 
force of the Agreement, 124 out of the 180 dutiable tariff lines became duty -free. In 2011, 2012, 
and 2014,  28 additional tariff lines became duty free. This means that, following  Thailand's full 
implementation of its tariff commitments in 2014, duty -free treatment is granted to all but 28 tariff 
lines related to Japan's top 25 global exports (all in HS Chapter 87  with average MFN tariffs in 2009 
ranging from 25.7% to 40% ). 
Table A1.4 ASEAN Member  States : Singapore and Thailand  
Market access opportunities under the Agreement for Japan's top 25 exports to the world  
Japan's top 
export products 
in 2006 -2008  Access Conditions to ASEAN parties'  import markets  
Singapore  Thailand  
HS 
number  
Share in global  
exports (%)  MFN rate 2008  MFN rate 2009  Duty -free under the Agreement  
Remain 
dutiable  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2009  
2011  
2012  
2014  
870323  6.5 0.0 19  76.3  19 19     
870324  4.4 0.0 7  70.0  7 7     
870322  2.1 0.0 4  62.5  4 4     
852580  1.7 0.0 3  3.0  3   3   
870840  1.5 0.0 9  30.0  9     9 
854239  1.5 0.0 1  0.3  1   1   
844399  1.5 0.0 4  2.9 2 2 1  1   
890190  1.4 0.0 9  6.7 2 7   7   
271019  1.3 0.0 16  8.5 1 15 12 2  1  
852990  1.3 0.0 11  4.7  11 10  1   
854231  1.1 0.0 1  0.5  1   1   
842952  1.1 0.0 1  5.0  1    1  
854232  1.0 0.0 1  0.3  1   1   
848620  1.0 0.0 21  0.2 16 5 4   1  
851770  0.9 0.0 10  0.2 8 2 2     
870332  0.9 0.0 11  73.6  11 11     
890120  0.8 0.0 2  0.3 1 1 1     
854140  0.8 0.0 3  0.0 3       
840991  0.7 0.0 41  9.2  41 41     
381800  0.7 0.0 1  0.0 1       
870422  0.7 0.0 12  40.0  12     12 
870899  0.7 0.0 7  25.7  7     7 
847989  0.6 0.0 3  1.0  3 3     
870333  0.6 0.0 9  72.2  9 9     
853690  0.5 0.0 8  4.3  8   8   
Total  35.2  214 0  34 180 124 2 23 3 28 
Note:  Based on the HS 2007 nomenclature .  
Source:  WTO estimates based on the data provided by the Thailand authorities, the WTO -IDB and UNSD, 
Comtrade database.  WT/REG277/1   
 
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  Viet Nam 
19. Japan's top 25 exports to the world  corresponded , at the six -digit level (using the HS  2007), 
to 280 lines in the tariff of Viet  Nam. In 20 08, prior to the entry into f orce of the Agreement  for 
Viet Nam, 45 of these  tariff lines  already had MFN duty free access to its market. With the entry into 
force of the Agreement, 8 out of the 235 dutiable tariff lines became duty -free. In 2012, 2013, 2014, 
and 2018 50 tariff lines became duty free; in  2023, and 2024 , 85 additional tariff lines are scheduled 
to become  duty free. This means that, following full  implementation of its tariff commitments in 
2024, duty -free treatment is granted by Viet Nam to all but 142 tariff lines  related to Japan's top 
25 global exports (all in HS Chapter s 27, 84, 85, and 87  and with average applied MFN duties in 
2008 ranging from 6.4% to 46.4% ). 
Table A1.5 ASEAN Member  States : Viet  Nam 
Market access opportunities under the Agreement for Japan's top 25 exports to the world  
Japan's top export 
products in 2006 -2008  Access Conditions to Viet Nam's  import markets  
HS 
number  Share in 
global  
exports (%)  MFN rate 2008  Duty -free under the Agreement  
Remain 
dutiable  
Average 
(%) Duty 
free 
lines  Dutiable 
lines  
2010  
2012  
2013  
2014  
2018  
2023  
2024  
870323  6.5 46.4  19     2   17 
870324  4.4 30.0  7     2   5 
870322  2.1 30.0  7     2   5 
852580  1.7 10.0  3    1 2    
870840  1.5 12.7  25   3   3  19 
854239  1.5 0.0 1          
844399  1.5 2.5 2 2  2       
890190  1.4 8.9 1 8     8    
271019  1.3 6.4 4 13      8  5 
852990  1.3 2.0 5 10 2 2  1 5    
854231  1.1 0.0 1          
842952  1.1 0.0 1          
854232  1.0 0.0 1          
848620  1.0 0.3 19 2 2        
851770  0.9 4.5 1 11 4 4   3    
870332  0.9 38.6  11     2   9 
890120  0.8 3.3 2 1     1    
854140  0.8 0.0 3          
840991  0.7 14.0  65       14 51 
381800  0.7 0.0 1          
870422  0.7 26.0  15        15 
870899  0.7 10.6  17   4   6  7 
847989  0.6 0.0 3          
870333  0.6 35.0  9     2   7 
853690  0.5 20.0  10    2 2 4  2 
Total  35.2  45 235 8 8 7 4 31 21 14 142 
Note:  Based on the HS 2007 nomenclature .  
Source:  WTO estimates based on the data provided by the ASEAN Secretariat, the WTO -IDB and UNSD, 
Comtrade database.   
 
Cambodia  
20. Japan's top 25 exports to the world  corresponded, at the six -digit level (using the HS  2002), 
to 395 lines in the tariff of Cambodia.  In 2009, prior to the entry into force of the Agreement for 
Cambodia, 24  of these  tariff lines already had MFN duty free access to its market. With the entry 
into force of the Agreement, none of the remaining 371 dutiable tariff lines became duty -free. In 
2026, when Cambodia  will fully complete the implementation of its tariff commitments, duty -free 
treatment will be granted to 92 of the dutiable tari ff lines, leaving 279 tariff lines still dutiable (all in WT/REG277/1  
 
- 54 - 
 
   HS Chapter s 27, 38, 84, 85, 87, and 89  with average applied MFN tariffs in 2009 ranging from 7% 
to 35% ). 
Myanmar  
21. Japan's top 25 exports to the world  corresponded, at the six -digit level (using the H S 2002), 
to 398 lines in the tariff of Myanmar . In 200 8, prior to the entry into force of the Agreement for 
Myanmar , none of the se tariff lines had MFN duty free access to Myanmar's  market. With the entry 
into force of the Agreement, none of the remaining 398 dutiable tariff lines became duty -free. In 
2026, when Myanmar will fully complete the implementation of its tariff commitments, duty -free 
treatment will be granted to 165 of the  dutiable tariff lines, leaving 233 tariff lines still  dutiable (all 
in HS Chapters 85 and 87  with average applied MFN tariffs in 2008 ranging from 3% to 37.8% ). 
Table A1.6 ASEAN Member  States : Cambodia and Myanmar  
Market access opportunities under the Agr eement for Japan's top 25 exports to the world  
Japan's top export 
products in 2006 -2008  Access Conditions to ASEAN parties'  import markets  
Cambodia  Myanmar  
HS 
number  Share in 
global  
exports 
(%) MFN rate 2009  Duty -free 
under the 
Agreement  
Remain  
 dutiable  MFN rate 2008  Duty -free 
under the 
Agreement  
Remain  
 dutiable  
Avg 
(%) Duty 
free 
lines  Duti-
able 
lines  2026  Avg 
(%) Duty 
free 
lines  Duti-
able 
lines  2026  
870323  6.5 32.9 3 47  47 34.8  50 1 49 
870324  4.4 28.4 6 26  26 37.6  32 2 30 
854229  3.0 7.0  2 2  1.5  2 2  
870322  2.1 28.4 3 13 1 12 30.0  16  16 
847989  2.1 15.0  4  4 1.0  4 4  
852540  1.6 15.0  4  4 15.0  4  4 
870840  1.5 20.0  16  16 4.5  16 16  
852990  1.4 15.0  15  15 10.1  15 13 2 
890190  1.4 15.0  10  10 1.5  10 10  
271019  1.3 12.6  18  18 1.4  20 20  
844390  1.3 15.0  3  3 1.0  3 3  
842952  1.1 15.0  2  2 1.0  2 2  
870899  1.0 18.6  11  11 4.3  12 12  
854221  1.0 7.0  2 2  1.5  2 2  
847330  1.0 15.0  3  3 1.5  3 3  
870332  0.9 32.4 3 37  37 33.5  40 1 39 
890120  0.8 15.0  6  6 1.5  6 6  
854140  0.8 35.0  4  4 7.5  4 4  
840991  0.7 7.0  35  35 3.7  35 35  
381800  0.7 7.0  2  2 1.5  2 2  
870422  0.7 15.0  42 42  3.0  42  42 
870333  0.6 29.2 9 45 45  37.8  54 3 51 
853690  0.5 15.0  4  4 1.0  4 4  
870829  0.5 19.7  17  17 4.5  17 17  
854290  0.5 7.0  3  3 1.5  3 3  
Total  37.3  24 371 92 279  0 398 165 233 
Note:  Based on the HS 2002 nomenclature . 
Source:  WTO estimates based on the data provided by the ASEAN Secretariat, the Cambodian authorities, 
the WTO -IDB and UNSD, Comtrade database.  
Indonesia  
22. Japan's top 25 exports to the world  corresponded, at the six -digit level (using the HS 2017), 
to 368 lines in the tariff of Indonesia . In 20 18, prior to the application of Indonesia's tariff 
concessions , 80 of these tariff lines already had MFN duty free access to Indonesia's  market. In 2018 
when the Agreement entered into force for Indon esia, 146 out of the 288 dutiable tariff lines became 
duty-free. This means that, following full implementation of Indonesia's  tariff commitments in 2018, 
duty-free treatment is granted  to all but 142 tariff lines related to Japan's top 25 global exports (all 
in HS Chapters 27, 87 and 96  with average applied MFN tariffs in 2018 ranging from 1.3% to 40.6% ). WT/REG277/1   
 
- 55 - 
 
  Table A1. 7 ASEAN Member  States : Indonesia  
Market access opportunities under the Agreement for Japan's top 25 exports to the world  
Japan's top export 
products in 2006 -2008  Access Conditions to Indonesia's  import markets  
HS 
number  Share in 
global  
exports (%)  MFN rate 2018  Duty -free under the Agreement  Remain 
dutiable  Average 
(%) Duty free 
lines  Dutiable 
lines  2018  
870340  4.4 40.6  68 17 51 
870360  4.4 40.0  68 17 51 
870323  2.2 36.1  36 20 16 
852580  1.7 5.0 2 4 4  
870840  1.6 10.0  11 11  
870324  1.5 40.0  18 18  
890190  1.4 2.0 6 4 4  
844399  1.1 2.5 2 2 2  
842952  1.1 10.0  1 1  
854231  1.0 0.0 1    
854232  1.0 0.0 1    
854233  1.0 0.0 1    
854239  1.0 0.0 1    
962000  0.9 5.0  5 4 1 
851770  0.9 0.0 10    
890120  0.8 0.0 3    
854140  0.8 1.0 4 1 1  
870322  0.7 30.0  20 14 6 
840991  0.7 2.5 25 26 26  
271020  0.7 0.0 1    
381800  0.7 5.0  1 1  
852990  0.7 0.0 11    
870422  0.7 41.1  18 4 14 
271019  0.7 1.3 12 4 1 3 
844391  0.6 5.0  1 1  
Total  32.2  80 288 146 142 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data provided by the ASEAN Secretariat, the WTO -IDB and UNSD, 
Comtrade database.  
The Japanese Market  
23. Table A1.8 shows tariff liberalization by Japan for its imports from its ASEAN partners , by 
agricultural, industrial and all products.  
Liberalization programme  
24. Japan's  average applied MFN tariff in 20 08, when the Agreement entered into force for it,  was 
4.7%; it was 10.7%  for agricultural products and 3.2% for industrial products. In comparison the 
overall average MFN tariff had declined to 2.1% in 201 9 (7.6% for agricu ltural products and 0.5% 
for industrial products) . Following  the entry into force of the Agreement  (in 2008) , the overall 
average tariff for imports from ASEAN partners as a whole  fell to 2.3% overall, and 9.7%  and 0. 5% 
for agricultural and industrial products  respectively . As a result, ASEAN Member  States ' exporters 
enjoyed a relative margin of preference of 51% overall, 9.3% for agricultural products and 84.4% 
for industrial products. In 2008, prior to the entry into force of the Agreement for Japan, 41.4% of 
Japan's tariff was duty free for MFN imports; 19.9% of agricultural tariffs were duty free while 47.3% 
of industrial tariffs were duty free.  The share of duty -free lines rose to 81.7% overall and 32.9% 
and 95% respectively for agricultu ral and industrial products. Successive additional tariff 
eliminations took place and will continue to take place between 2009 and 2023. At the end of 
liberalization in 20 23, 87.8% of the tariff will be  duty free ; 51.1 % and 97.8% respectively for 
agricultu ral and industrial products.  WT/REG277/1  
 
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   Table A1.8 Japan:  
Indicators of MFN tariff rates and preferential rates for imports from ASEAN Members  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Over
all 
(%) On 
dutiable 
(%) Over
all 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2008 4.7 8.1 41.4 10.7 13.8 19.9 3.2 6.1 47.3 
 2019 2.1 15.9 84.9 7.6 17.5 51.6 0.5 11.2 95.7 
ASEAN  2008 2.3 14.3 81.7 9.7 15.3 32.9 0.5 10.8 95.0 
Members  2009 2.3 13.8 81.7 9.4 14.8 32.9 0.5 10.2 95.0 
 2010 2.2 13.3 81.7 9.2 14.4 32.9 0.5 9.7 95.0 
 2011 2.1 12.8 81.7 8.9 14.0 32.9 0.4 9.1 95.0 
 2012 2.0 12.4 81.7 8.6 13.5 32.9 0.4 8.5 95.0 
 2013 1.9 12.2 82.3 8.3 13.4 34.2 0.4 8.3 95.4 
 2014 1.9 11.8 82.3 8.1 13.0 34.2 0.3 7.7 95.4 
 2015 1.8 12.0 83.2 7.8 13.3 37.6 0.3 7.6 95.7 
 2016 1.7 11.6 83.2 7.5 12.9 37.6 0.3 7.0 95.7 
 2017 1.7 11.1 83.2 7.3 12.5 37.6 0.3 6.5 95.7 
 2018 1.6 15.5 87.8 7.1 16.2 51.1 0.2 12.1 97.8 
 2019 1.6 15.5 87.8 7.1 16.2 51.1 0.2 12.1 97.8 
 2020 1.6 15.5 87.8 7.1 16.2 51.1 0.2 12.1 97.8 
 2021 1.6 15.5 87.8 7.1 16.2 51.1 0.2 12.1 97.8 
 2022 1.6 15.5 87.8 7.1 16.2 51.1 0.2 12.1 97.8 
 2023 1.6 15.5 87.8 7.1 16.2 51.2 0.2 12.1 97.8 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included . Tariff lines subject to in -quota rates at the MFN level are excluded in the computation.  
 Based on the HS 2007 nomenclature and HS 2017 nomenclature for MFN 2019.  
Source:  WTO estimates based on data provided by the Japanese authorities and the WTO -IDB. 
 
Market access for ASEAN Member  State  exports in Japan  
25. Tables A1.9 -A through A1.9 -J show, market access opportunities into the Japanese market 
under the Agreement for each individual ASEAN Member  State's top 25 exports to the world .  
Brunei Darussalam  
 
26. Brunei Darussalam's top 25 exports to the world, on averag e during the period 2006 -2008, 
accounted for 98.32% of its average global exports. It corresponded, at the six -digit level (using the 
HS 2007), to 58 lines in the tariff of Japan. In 2008, prior to the entry into force of the Agreement 
for Japan , 25 of the se tariff lines already had MFN duty free access to Japan's market. With the entry 
into force of the Agreement, 23 out of the 33 dutiable tariff lines became duty -free. Since Japan's 
full implementation of its tariff commitments was completed in 2008 , duty -free treatment is granted  
to all but 10 tariff lines (all in HS Chapter 44  with average applied MFN tariffs in 2008 of 7.5% ).  WT/REG277/1   
 
- 57 - 
 
  Table A1.9 -A Japan:  
Market access opportunities under the Agreement for Brunei Darussalam 's top 25 exports 
to the world  
Brunei Darussalam's top export products in  
2006, 2007, 2008  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) No. of tariff 
lines  Duty -free 
Dutiable  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  55.8 0.0 2    
271111  Natural gas, liquefied  32.6 0.0 1    
848640  Machines and apparatus specified in 
note 9 c to chapter 84  2.4 0.0 1    
848620  Machines and apparatus for the 
manufacture of semiconductor devices 
or of electronic integrated circuits  1.3 0.0 1    
848690  Parts and accessories for machines and 
apparatus of a kind used solely or 
principally for the manufacture of 
semiconductor boules or wafers, 
semiconductor devices, electronic 
integrated circuits or flat panel 
displays, and for machines and 
apparatus specified in note 9 c to 
chapter 84, n.e.s.  1.3 0.0 1    
851762  Machi nes for the reception, conversion 
and transmission or regeneration of 
voice, images or other data, incl. 
switching and routing apparatus  1.2 0.0 1    
285200  Compounds, inorganic or organic, of 
mercury  0.6 0.8 4 5 5  
610910  T-shirts, singlets and other vests of 
cotton, knitted or crocheted  0.5 9.7  3 3  
848610  Machines and apparatus for the 
manufacture of boules or wafers  0.4 0.0 1    
848630  Machines and apparatus for the 
manufacture of flat panel displays  0.4 0.0 1    
300610  Sterile surgical catgut, similar sterile 
suture materials,  0.3 2.7 2 3 3  
610610  Women's or girls' blouses, shirts and 
shirt-blouses of cotton, knitted or 
crocheted  0.3 9.1  3 3  
851761  Base stations of apparatus for the 
transmission or reception of voice, 
images or other data  0.2 0.0 1    
844399  Parts and accessories of printers, 
copying machines and facsimile 
machines, n.e.s.  0.2 0.0 1    
880330  Parts of aeroplanes or helicopters, 
n.e.s.  0.2 0.0 1    
843143  Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49, n.e.s.  0.1 0.0 1    
610469  Women's or girls' trousers, bib and 
brace overalls, breeches and shorts of 
textile materials, knitted or crocheted  0.1 8.4  2 2  
441210  Plywood, veneered panel and similar 
laminated wood, of bamboo, not 
containing particle board and without 
blockboard, laminboard or battenboard  0.1 7.5  10  10 
845929  Drilling machines for working metal, 
not numerically controlled  0.1 0.0 1    WT/REG277/1  
 
- 58 - 
 
   Brunei Darussalam's top export products in  
2006, 2007, 2008  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) No. of tariff 
lines  Duty -free 
Dutiable  
610510  Men's or boys ' shirts of cotton, knitted 
or crocheted  0.1 9.7  3 3  
300692  Waste pharmaceuticals  0.1 0.0 1    
841182  Gas turbines of a power > 5.000 kw  0.1 0.0 1    
820750  Tools for drilling, interchangeable  0.1 0.0 2    
852329  Magnetic media for the recording of 
sound or of other phenomena  0.0 0.0 1    
611020  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, of 
cotton, knitted or crocheted  0.0 10.5  4 4  
Total of above  98.3  25 33 23 10 
Note:  No trade data on Brunei Darussalam for 2005.  
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
Cambodia  
 
27. Cambodia's  top 25 exports to the world, on average during the period 2006 -2008, accounted 
for 83.4% of its average global exports. It corresponded, at the six -digit level (using the HS  2007), 
to 65 lines in the tariff of Japan. In 2008, prior to the entry into force of the Agreement for Japan , 
8 of these tariff lines already had MFN duty free access to Japan's market. With the entry into force 
of the Agreement, 55 out of the 57 dutiable tariff lines became duty -free. In 201 8, the remaining 
2 lines became duty -free. As a result,  Japan grants  duty-free treat ment to all of Cambodia's  top 
25 global exports.   
Table A1.9 -B Japan:  
Market access opportunities under the Agreement for Cambodia's top 25 exports to the 
world  
Cambodia's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in HS number and description of the product  
Share in 
global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  
Duty -
free Dutiable  
2008  
2018  
490700  Unused postage, revenue or similar stamps 
of current or new issue in the country in 
which they have, or will have, a recognised 
face value; stamp -impressed paper; 
banknotes; cheque forms; stock, share or 
bond certificates and similar documents of 
title 17.8 0.0 1    
611090  Jerseys, pullovers, cardigans, waistcoats 
and similar articles, of textile materials, 
knitted or crocheted  16.2 10.9  2 2  
610469  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of textile 
materials, knitted or crocheted  7.4 8.4  2 2  WT/REG277/1   
 
- 59 - 
 
  Cambodia's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in HS number and description of the product  
Share in 
global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  
Duty -
free Dutiable  
2008  
2018  
610690  Women's or girls' blouses, shirts and shirt -
blouses of textile materials, knitted or 
crocheted  4.1 10.2  5 5  
611011  Jerseys, pullovers, cardigans, waistcoats 
and similar articles, of wool, knitted or 
crocheted  4.0 10.9  2 2  
610342  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of cotton, 
knitted or crocheted  3.3 10.9  2 2  
610839  Women's or girls' nightdresses and 
pyjamas of textile materials, knitted or 
crocheted  3.0 7.4  1 1  
610349  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of textile 
materials, knitted or crocheted  2.8 8.4  2 2  
610419  Women's or girls' suits of textile materials, 
knitted or crocheted  2.7 8.4  2 2  
610461  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of wool or 
fine animal hair, knitted or crocheted  2.2 10.9  2 2  
610310  Men's or boys' suits of textile materials, 
knitted or crocheted  2.1 8.4  2 2  
611020  Jerseys, pullovers, cardigans, waistcoats 
and similar articles, of cotton, knitted or 
crocheted  2.1 10.5  4 4  
610590  Men's or boys' shirts of textile materials, 
knitted or crocheted  1.9 10.2  5 5  
610462  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of cotton, 
knitted or crocheted  1.9 10.9  2 2  
610341  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of wool or 
fine animal hair, knitted or crocheted  1.6 10.9  2 2  
640320  Footwear with outer soles of leather, and 
uppers which consist of leather straps 
across the instep and around the  big toe  1.5 30.0  2  2 
610510  Men's or boys' shirts of cotton, knitted or 
crocheted  1.4 9.7  3 3  
610610  Women's or girls' blouses, shirts and shirt -
blouses of cotton, knitted or crocheted  1.3 9.1  3 3  
400129  Natural rubber in primary forms or in 
plates, sheets or strip  1.2 0.0 1    
610339  Men's or boys' jackets and blazers of textile 
materials  0.9 8.4  2 2  
610413  Women's or girls' suits of synthetic fibres, 
knitted or crocheted  0.9 10.9  2 2  
611190  Babies' garments and clothing accessories 
of textile materials, knitted or crocheted  0.8 7.6  6 6  
610459  Women's or girls' skirts and divided skirts 
of textile materials, knitted or crocheted  0.8 8.4  3 3  
871200  Bicycles and other cycles, incl. delivery 
tricycles, not motorised  0.7 0.0 6    
610831  Women's or girls' nightdresses and 
pyjamas of cotton, knitted or crocheted  0.7 7.4  1 1  
Total of above  83.4  8 57 55 2 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  WT/REG277/1  
 
- 60 - 
 
   Indonesia  
 
28. Indonesia's  top 25 exports to the world, on average during the period 200 5-2007, accounted 
for 48.9% of its average global exports. It corresponded, at the six -digit level (using the HS  2007), 
to 85 lines in the tariff o f Japan. In 2008, prior to the entry into force of the Agreement for Japan , 
43 of these tariff lines already had MFN duty free access to Japan's market. With the entry into force 
of the Agreement, 22 out of the 42 dutiable tariff lines became duty -free. In 2013, 18 additional 
lines became duty -free. Since Japan's full implementation of its tariff commitments with respect to 
Indonesia in 2013, duty -free treatment is granted to all but 2 tariff lines related to Indonesia's  top 
25 global exports  (HS Chapter 64  with average applied MFN tariffs in 2008 of 28.5% ).  
Table A1.9 -C Japan:  
Market access opportunities under the Agreement for Indonesia's top 25 exports to the 
world  
Indonesia's top export products in  
2005, 2006, 2007  Access Conditions to Japa n's import 
markets  
MFN (2008)  Duty -free 
in 
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
271111  Natural gas, liquefied  9.4 0.0 1     
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  8.5 0.0 2     
270112  Bituminous coal, whether or not pulverised, 
non-agglomerated  4.5 0.0 5     
260300  Copper ores and concentrates  4.0 0.0 1     
400122  Technically specified natural rubber "tsnr"  3.4 0.0 1     
151190  Palm oil and its fractions, whether or not 
refined  3.0 3.0  2 2   
151110  Crude palm oil  2.4 3.5  1 1   
750110  Nickel mattes  1.5 0.0 1     
270119  Coal, whether or not pulverised, non -
agglomerated  1.1 0.0 2     
470329  Semi-bleached or bleached non -coniferous 
chemical wood pulp, soda or sulphate  1.0 0.0 1     
800110  Unwrought tin, not alloyed  0.9 0.0 1     
030613  Frozen shrimps and prawns, whether in shell 
or not, incl. shrimps and prawns in shell, 
cooked by steaming or by boiling in water  0.8 1.0  1 1   
640319  Sports footwear, with outer soles of rubber, 
plastics, leather or composition leather and 
uppers of leather  0.8 28.5  2   2 
940360  Wooden furniture  0.8 0.0 3     
740311  Copper, refined, in the form of cathodes and 
sections of cathodes  0.7 2.0 1 2 2   
852580  Television cameras, digital cameras and 
video camera recorders  0.7 0.0 1     
401110  New pneumatic tyres, of rubber, of a kind 
used for motor cars, incl. station wagons 
and racing cars  0.6 0.0 2     
151321  Crude palm kernel and babassu oil  0.6 1.3 2 1 1   
090111  Coffee  0.6 0.0 1     
180100  Cocoa beans, whole or broken, raw or 
roasted  0.6 0.0 1     
271011  Light oils and preparations, of petroleum or 
bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm d 
86 method"  0.6 1.3 5 11 4 7  
271019  Medium oils and preparations, of petroleum 
or bituminous minerals, n.e.s.  0.6 2.2 9 22 11 11  WT/REG277/1   
 
- 61 - 
 
  Indonesia's top export products in  
2005, 2006, 2007  Access Conditions to Japa n's import 
markets  
MFN (2008)  Duty -free 
in 
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
271091  Waste oils containing polychlorinated 
biphenyls [pcbs], polychlorinated terphenyls 
[pcts] or polybrominated biphenyls [pbbs]  0.6 0.0 1     
271099  Waste oils containing mainly petroleum or 
bituminous minerals  0.6 0.0 1     
400121  Smoked sheets of natural rubber  0.5 0.0 1     
Total of above  48.9  43 42 22 18 2 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
Lao PDR  
 
29. Lao PDR's top 25 exports to the world, on average during the period 2010 -2012 (earliest 
available data), accounted for 86.3% of its average global exports. It corresponded, at the six -digit 
level (using the HS  2007), to 68 lines in the tariff of Japan. In 2008, prior to the entry into force of 
the Agreement for Japan, 37 of these tariff lines already  had MFN duty free access to Japan's market. 
With the entry into force of the Agreement, 27 out of the 31 dutiable tariff lines became duty -free. 
Since Japan's full implementation of its tariff commitments in 2008 , duty -free treatment is granted  
to all but 4 tariff lines (in HS Chapters 10, 11 and 17  with average applied tariffs in 2008 of 16. 7% 
for maize; for the other two products, raw cane sugar and manioc, Ja pan applied specific rates (0.0; 
21.50 yen/kg;35.30 yen/kg  and 119 yen/kg  respectively in 2008 ).  
Table A1.9 -D Japan:  
Market access opportunities under the Agreement for Lao PDR's top 25 exports to the 
world  
Lao PDR's top export products in  
2010, 2011, 2 012 Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
740311  Copper, refined, in the form of cathodes and 
sections of cathodes  30.4 2.0 1 2 2  
260300  Copper ores and concentrates  20.9 0.0 1    
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -monetary 
purposes  8.6 0.0 2    
100590  Maize  5.8 16.7 2 1  1 
740911  Plates, sheets and strip, of refined copper, in 
coils, of a thickness of > 0,15 mm  3.2 3.0  1 1  
090111  Coffee  3.1 0.0 1    
080260  Macadamia nuts, fresh or dried, whether or 
not shelled or peeled  1.7 5.0  1 1  
170111  Raw cane sugar  1.7 (21.50 
yen/kg ;
35.30 
yen/kg ) 1 2  2 WT/REG277/1  
 
- 62 - 
 
   Lao PDR's top export products in  
2010, 2011, 2 012 Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
120740  Sesamum seeds, whether or not broken  1.3 0.0 1    
740919  Plates, sheets and strip, of refined copper, 
not in coils, of a thickness of > 0,15 mm  1.1 3.0  1 1  
280469  Silicon containing < 99,99% by weight of 
silicon  0.8 0.0 1    
240220  Cigarettes, containing tobacco  0.8 0.0 1    
270119  Coal, whether or not pulverised, non -
agglomerated  0.8 0.0 2    
440710  Coniferous wood sawn or chipped 
lengthwise, sliced or peeled, whether or not 
planed, sanded or end -jointed, of a 
thickness of > 6 mm  0.7 1.2 17 5 5  
620520  Men's or boys' shirts of cotton  0.6 7.4  1 1  
620342  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts, of cotton  0.6 9.6  2 2  
710410  Quartz, piezoelectric, of synthetic or 
reconstructed stone whether or not worked 
or graded, but not mounted or set  0.6 0.0 1    
620343  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of synthetic 
fibres  0.6 9.6  2 2  
811299  Articles of hafnium "celtium", niobium 
"columbium", rhenium, gallium, indium, 
vanadium and germanium, n.e.s.  0.5 1.5 2 2 2  
610711  Men's or boys' underpants and briefs of 
cotton, knitted or crocheted  0.5 7.4  1 1  
610910  T-shirts, singlets and other vests of cotton, 
knitted or crocheted  0.5 9.7  3 3  
854430  Ignition wiring sets and other wiring sets for 
vehicles, aircraft or ships  0.4 2.4 1 1 1  
620349  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of textile 
materials  0.4 9.4  3 3  
440729  Tropical wood specified in subheading note 1 
to this chapter, sawn or chipped lengthwise, 
sliced or peeled, whether or not planed, 
sanded or end -jointed, of a thickness of > 6 
mm  0.4 2.4 3 2 2  
110814  Manioc starch  0.4 (119 
yen/kg )  1  1 
Total of above  86.3  37 31 27 4 
Note:  Based on the HS 2007 nomenclature.  Earliest data available of Lao PDR is for 2010 -2012.  
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
 
Malaysia  
30. Malaysia's  top 25 exports to the world, on average during the period 200 5-2007, accounted 
for 50.3% of its average global exports. It corresponded, at the six -digit level (using the HS  2007), 
to 101 lines in the tariff of Japan. In 2008, prior to the entry  into force of the Agreement for Japan , 
64 of these tariff lines already had MFN duty free access to Japan's market. With the entry into force 
of the Agreement, 19 out of the 37 dutiable tariff lines became duty -free. In 2013, 18 additional 
lines became duty -free. Since Japan's full implementation of its tariff commitments with respect to 
Malaysia in 2013, all Malaysia's top 25 global exports to Japan have become duty free.  WT/REG277/1   
 
- 63 - 
 
  Table A1.9 -E Japan:  
Market access opportunities under the Agreement for Malaysia's top 25 exports to the 
world  
Malaysia's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  5.6 0.0 2    
271111  Natural gas, liquefied  4.1 0.0 1    
847130  Data-processing machines, automatic, 
portable, weighing <= 10 kg, consisting of 
at least a central processing unit, a 
keyboard and a display  4.0 0.0 1    
151190  Palm oil and its fractions, whether or not 
refined  3.1 3.0  2 2  
854231  Electronic integrated circuits as processors 
and controllers, whether or not combined 
with memories, converters, logic circuits, 
amplifiers, clock and timing circuits, or other 
circuits  2.9 0.0 6    
854232  Electronic integrated circuits as memories  2.9 0.0 7    
854233  Electronic integrated circuits as amplifiers  2.9 0.0 3    
854239  Electronic integrated circuits  2.9 0.0 3    
851770  Parts of telephone sets, telephones for 
cellular networks or for other wireless 
networks and of other apparatus for the 
transmission or reception of voice, images or 
other data, n.e.s.  2.2 0.0 1    
852990  Parts suitable for use solely or principally 
with transmission and reception apparatus 
for radio -broadcasting or television, 
television cameras,  digital cameras, video 
camera recorders, radar apparatus, radio 
navigational aid apparatus or radio remote 
control apparatus, monitors and projectors, 
n.e.s.  2.1 0.0 6    
271019  Medium oils and preparations, of petroleum 
or bituminous minerals, n.e.s.  1.8 2.2 9 22 11 11 
844399  Parts and accessories of printers, copying 
machines and facsimile machines, n.e.s.  1.8 0.0 1    
847330  Parts and accessories of automatic data -
processing machines or for other machines 
of heading 8471, n.e.s.  1.6 0.0 3    
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, 
images or other data, incl. switching and 
routing apparatus  1.5 0.0 1    
847170  Storage units for automatic data -processing 
machines  1.5 0.0 5    
400122  Technically specified natural rubber "tsnr"  1.1 0.0 1    
271011  Light oils and preparations, of petroleum or 
bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm d 
86 method"  1.1 1.3 5 11 4 7 
852352  Cards incorporating one or more electronic 
integrated circuits "smart cards"  1.1 0.0 2    
854129  Transistors with a dissipation rate >= 1 w  1.0 0.0 2    WT/REG277/1  
 
- 64 - 
 
   Malaysia's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
853710  Boards, cabinets and similar combinations of 
apparatus for electric control or the 
distribution of electricity, for a voltage <= 
1.000 v  0.9 0.0 1    
853400  Printed circuits  0.9 0.0 1    
847180  Units for automatic data -processing 
machines  0.8 0.0 1    
401519  Gloves, mittens and mitts, of vulcanised 
rubber  0.8 0.0 1    
151620  Vegetable fats and oils and their fractions, 
partly or wholly hydrogenated, inter -
esterified, re -esterified or elaidinised, 
whether or not refined, but not further 
prepared  0.7 3.5  2 2  
851761  Base stations of apparatus for the 
transmission or reception of voice, images or 
other data  0.7 0.0 1    
 50.3  64 37 19 18 
Note:  Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
 
Myanmar  
 
31. Myanmar's  top 25 exports to the world, on average during the period 20 10-2012 (earliest 
available data) , accounted for 90.8% of its average global exports. It corresponded, at the six -digit 
level (using the HS  2007), to 72 lines in the tariff of Japan. In 2008, prior to the entry into force of 
the Agreement for Japan , 28 of these tariff lines already had MFN duty free access to Japan's market. 
With the entry into force of the Agreement, 19 out of the 44 dutiable tariff lines became duty -free. 
In 2013 and 20 18, 5 additional lines became duty -free. Since Japan's full implementation of its tariff 
commitments with respect to Myanmar in 2018, it grants duty-free treatment to all but 20 tariff 
lines related to Myanmar's  top 25 global exports  (in HS Chapters 03, 07 , 10, and 64  with average 
applied MFN tariffs in 2008 ranging from 3.5% to 50%, with specific duties for rice of 341 yen/kg .  
Table A1.9 -F Japan:  
Market access opportunities under the Agreement for Myanmar's top 25 exports to the 
world  
Myanmar's top expor t products in  
2010, 2011, 2012  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in 
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
2018  
271121  Natural gas in gaseous state  32.5 4.1  1 1    
710310  Precious stones and semi -precious stones, 
unworked or simply sawn or roughly shaped, 
whether or not graded  13.9 0.0 1      WT/REG277/1   
 
- 65 - 
 
  Myanmar's top expor t products in  
2010, 2011, 2012  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -free 
in 
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
2018  
071331  Dried, shelled beans of species "vigna mungo 
[l.] hepper or vigna radiata [l.] wilczek", 
whether or not skinned or split 11.4 0.0 1      
440399  Wood in the rough, whether or not stripped of 
bark or sapwood, or roughly squared  9.2 3.5 3 1 1    
400121  Smoked sheets of natural rubber  2.8 0.0 1      
440349  Tropical wood specified in the subheading note 
1 to this chapter in the rough, whether or not 
stripped of bark or sapwood, or roughly 
squared  2.6 0.0 8      
030269  Fresh or chilled freshwater and saltwater fish  2.1 4.6  9 2  1 6 
100630  Semi-milled or wholly milled rice, whether or 
not polished or glazed  2.0 (341 
yen/kg ) 1 1    1 
071390  Dried, shelled leguminous vegetables, whether 
or not skinned or split  2.0 6.0 1 2 1   1 
620520  Men's or boys' shirts of cotton  2.0 7.4  1 1    
120740  Sesamum seeds, whether or not broken  1.7 0.0 1      
100620  Husked or brown rice  1.2 (341 
yen/kg ) 1 1    1 
030613  Frozen shrimps and prawns, whether in shell 
or not, incl. shrimps and prawns in shell, 
cooked by steaming or by boiling in water  0.8 1.0  1 1    
030229  Fresh or chilled flat fish "pleuronectidae, 
bothidae, cynoglossidae, soleidae, 
scophthalmidae and catharidae"  0.8 3.5  1  1   
620339  Men's or boys' jackets and blazers of textile 
materials  0.7 10.3  3 3    
740311  Copper, refined, in the form of cathodes and 
sections of cathodes  0.7 3.0 1 2 2    
100590  Maize  0.6 50.0 2 1    1 
621132  Men's or boys' tracksuits and other garments, 
n.e.s. of cotton  0.5 9.6  2 2    
030614  Frozen crabs, whether in shell or not, incl. 
crabs in shell, cooked by steaming or by 
boiling in water  0.5 4.0  5  2  3 
100510  Maize seed  0.5 (9 
yen/kg ) 1 1 1    
440729  Tropical wood specified in subheading note 1 
to this chapter, sawn or chipped lengthwise, 
sliced or peeled, whether or not planed, 
sanded or end -jointed, of a thickness of > 6 
mm  0.5 6.0 3 2 2    
640359  Footwear with outer soles and uppers of 
leather  0.4 29.6  7   1 6 
030194  Live bluefin tunas "thunnus thynnus"  0.4 3.5 1 1    1 
620332  Men's or boys' jackets and blazers of cotton  0.4 11.0  2 2    
481840  Sanitary towels and tampons, napkins and 
napkin for babies and similar sanitary articles, 
of paper pulp, paper, cellulose wadding or 
webs of cellulose fibres  0.4 0.0 2      
Total of above  90.8  28 44 19 3 2 20 
Note:  Based on the HS 2007 nomenclature.  Earliest data available of Myanmar is for 2010-2012.  
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
 WT/REG277/1  
 
- 66 - 
 
   The Philippines  
32. The Philippines'  top 25 exports to the world, on average during the period 20 05-2007 (earliest 
available data) , accounted for 62.1% of its average global exports. It corresponded, at the six -digit 
level (using the HS  2007), to 61 lines in the tariff of Japan. In 2008, pri or to the entry into force of 
the Agreement for Japan , 55 of these tariff lines already  had MFN duty free access to Japan's market. 
With the entry into force of the Agreement, 5 out of the 6 dutiable tariff lines became duty -free. 
Since Japan's full implem entation of its tariff commitments with respect to the Philippines in 2008, 
it grants duty-free treatment to all but 1 tariff line related to the Philippines'  top 25 global exports  
(in HS Chapter 08  for bananas with an average applied MFN rate in 2008 of 1 2.8% ).  
Table A1.9 -G Japan:  
Market access opportunities under the Agreement for the Philippines' top 25 exports to 
the world  
The Philippines' top export products in  
2005, 2006, 2007  Access Conditions to Japan's 
import markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
854390  Parts of electrical machines and apparatus, 
having individual functions, n.e.s. in chapter 
85 7.0 0.0 1    
854890  Electrical parts of machinery or apparatus, not 
specified or included elsewhere in chapter 85  7.0 0.0 1    
854129  Transistors with a dissipation rate >= 1 w  6.6 0.0 2    
847170  Storage units for automatic data -processing 
machines  5.2 0.0 5    
854150  Semiconductor devices, n.e.s.  2.8 0.0 1    
853120  Indicator panels with liquid crystal devices 
"lcd" or light emitting diodes "led"  2.7 0.0 1    
847130  Data-processing machines, automatic, 
portable, weighing <= 10 kg, consisting of at 
least a central processing unit, a keyboard and 
a display  2.3 0.0 1    
851770  Parts of telephone sets, telephones for cellular 
networks or for other wireless networks and of 
other apparatus for the transmission or 
reception of voice, images or other data, 
n.e.s.  2.1 0.0 1    
852990  Parts suitable for use solely or principally with 
transmission and reception apparatus for 
radio-broadcasting or television, television 
cameras,  digital cameras, video camera 
recorders, radar apparatus, radio navigational 
aid apparatus or radio remote control 
apparatus, monitors and projectors, n.e.s.  2.1 0.0 6    
854231  Electronic integrated circuits as processors 
and controllers, whether or not combined with 
memories, converters, logic circuits, 
amplifiers, clock and timing circuits, or other 
circuits  2.1 0.0 6    
854232  Electronic integrated circuits as memories  2.1 0.0 7    
854233  Electronic integrated circuits as amplifiers  2.1 0.0 3    
854239  Electronic integrated circuits  2.1 0.0 3    
854121  Transistors with a dissipation rate < 1 w  2.1 0.0 2    
740311  Copper, refined, in the form of cathodes and 
sections of cathodes  2.1 2.0 1 2 2  
844399  Parts and accessories of printers, copying 
machines and facsimile machines, n.e.s.  1.8 0.0 1    
854430  Ignition wiring sets and other wiring sets for 
vehicles, aircraft or ships  1.7 2.4 1 1 1  WT/REG277/1   
 
- 67 - 
 
  The Philippines' top export products in  
2005, 2006, 2007  Access Conditions to Japan's 
import markets  
MFN (2008)  
Duty -free in 2008  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
847330  Parts and accessories of automatic data -
processing machines or for other machines of 
heading 8471, n.e.s.  1.6 0.0 3    
900659  Cameras for roll film of a width of > 35 mm or 
for film in the flat  1.1 0.0 1    
151311  Crude coconut oil  1.0 4.5  1 1  
850440  Static converters  0.9 0.0 3    
853690  Electrical apparatus for switching electrical 
circuits, or for making connections to or in 
electrical circuits, for a voltage <= 1.000 v  0.9 0.0 1    
870830  Brakes and servo -brakes and their parts, for 
tractors, motor vehicles for the transport of 
ten or more persons, motor cars and other 
motor vehicles principally designed for the 
transport of persons, motor vehicles for the 
transport of goods and special purpose motor 
vehicles, n.e.s.  0.8 0.0 2    
080300  Bananas, incl. plantains, fresh or dried  0.8 12.8  2 1 1 
844332  Machines which only perform one of the 
functions of printing, copying or facsimile 
transmission, capable of connecting to an 
automatic data processing machine or to a 
network  0.8 0.0 2    
 62.1  55 6 5 1 
Note:  Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
Singapore  
33. Singapore's  top 25 exports to the world, on average during the period 20 05-2007 (earliest 
available data) , accounted  for 39.2% of its average global exports. It corresponded, at the six -digit 
level (using the HS  2007), to 89 lines in the tariff of Japan. In 2008, prior to the entry into force of 
the Agreement for Japan , 52 of these tariff lines already had MFN duty free access to Japan's market. 
With the entry into force of the Agreement, 17 out of the 37 dutiable tariff lines became duty -free. 
In 2013 and 2018, 20 additional lines became duty -free. Since Japan's full implementation of its 
tariff commitments with respect to Singapore in 2018, duty -free treatment is granted to all tariff 
lines related to Singapore's  top 25 global exports.   WT/REG277/1  
 
- 68 - 
 
   Table A1.9 -H Japan:  
Market access opportunities under the Agreement for Singapore's top 25 expor ts to the 
world  
Singapore's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in  HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
2018  
271019  Medium oils and preparations, of petroleum 
or bituminous minerals, n.e.s.  8.4 2.2 9 22 11 11  
854239  Electronic integrated circuits  6.8 0.0 3     
271011  Light oils and preparations, of petroleum or 
bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm d 
86 method"  4.0 1.3 5 11 4 7  
847170  Storage units for automatic data -
processing machines  3.1 0.0 5     
844399  Parts and accessories of printers, copying 
machines and facsimile machines, n.e.s.  2.3 0.0 1     
854290  Parts of electronic integrated circuits, n.e.s.  1.4 0.0 1     
851712  Telephones for cellular networks "mobile 
telephones" or for other wireless networks  1.3 0.0 1     
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in measured 
doses "incl. those in the form of 
transdermal administration" or in forms or 
packings for retail sale  1.2 0.0 4     
843143  Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49, n.e.s.  0.9 0.0 1     
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -
monetary purposes  0.9 0.0 2     
292250  Amino -alcohol -phenols, amino -acid-phenols 
and other amino -compounds with oxygen 
function  0.9 2.0  1 1   
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, 
images or other data, incl. switching and 
routing apparatus  0.8 0.0 1     
853690  Electrical apparatus for switching electrical 
circuits, or for making connections to or in 
electrical circuits, for a voltage <= 1.000 v  0.7 0.0 1     
854190  Parts of diodes, transistors and similar 
semiconductor devices; photosensitive 
semiconductor devices, light emitting 
diodes and mounted piezoelectric crystals, 
n.e.s.  0.7 0.0 1     
852990  Parts suitable for use solely or principally 
with transmission and reception apparatus 
for radio -broadcasting or television, 
television cameras,  digital cameras, video 
camera recorders, radar apparatus, radio 
navigational aid apparatus or radio remote 
control apparatus, monitors and projectors, 
n.e.s.  0.7 0.0 6     WT/REG277/1   
 
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  Singapore's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in  HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
2018  
880330  Parts of aeroplanes or helicopters, n.e.s.  0.6 0.0 1     
852352  Cards incorporating one or more electronic 
integrated circuits "smart cards"  0.6 0.0 2     
852560  Transmission apparatus for radio -
broadcasting or television, incorporating 
reception apparatus  0.6 0.0 1     
854129  Transistors with a dissipation rate >= 1 w  0.6 0.0 2     
851770  Parts of telephone sets, telephones for 
cellular networks or for other wireless 
networks and of other apparatus for the 
transmission or reception of voice, images 
or other data, n.e.s.  0.6 0.0 1     
851761  Base stations of apparatus for the 
transmission or reception of voice, images 
or other data  0.5 0.0 1     
853400  Printed circuits  0.5 0.0 1     
852329  Magnetic media for the recording of sound 
or of other phenomena  0.4 0.0 1     
390110  Polyethylene with a specific gravity of < 
0,94, in primary forms  0.4 5.3  3 1  2 
290250  Styrene  0.3 0.0 1     
 39.2  52 37 17 18 2 
Note:  Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
 
Thailand  
34. Thailand's  top 25 exports to the world, on average during the period 20 05-2007 (earliest 
available data) , accounted for 32.4% of its average gl obal exports. It corresponded, at the six -digit 
level (using the HS  2007), to 107 lines in the tariff of Japan. In 2008, prior to the entry into force of 
the Agreement for Japan , 61 of these tariff lines already had MFN duty free access to its market. 
With the entry into force of the Agreement, 22 out of the 46 dutiable tariff lines became duty -free. 
In 2013, 18 additional lines became duty -free. Since Japan's full implementation of its tariff 
commitments with respect to Thailand in 2013, duty -free treatmen t is granted to all but 6 tariff lines 
related to Thailand's  top 25 global exports  (in HS Chapters 10 and 16  with average applied MFN 
tariffs  in 2008  of 9.6% and 5.1% respectively , with specific rates of duty for rice of 341 yen/kg.  WT/REG277/1  
 
- 70 - 
 
   Table A1.9 -I Japan:  
Market access opportunities under the Agreement for Thailand's top 25 exports to the 
world  
Thailand's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -
free in  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
847170  Storage units for automatic data-processing 
machines  5.5 0.0 5     
870421  Motor vehicles for the transport of goods, 
with compression -ignition internal 
combustion piston engine "diesel or semi -
diesel engine" of a gross vehicle weight <= 
5 t  2.3 0.0 1     
271019  Medium oils and preparations, of petroleum 
or bituminous minerals, n.e.s.  1.9 2.2 9 22 11 11  
100630  Semi-milled or wholly milled rice, whether or 
not polished or glazed  1.8 (341 
yen/kg ) 1 1   1 
854231  Electronic integrated circuits as processors 
and controllers, whether or not combined 
with memories, converters, logic circuits, 
amplifiers, clock and timing circuits, or other 
circuits  1.6 0.0 6     
854239  Electronic integrated circuits  1.3 0.0 3     
400121  Smoked sheets of natural rubber  1.3 0.0 1     
847330  Parts and accessories of automatic data -
processing machines or for other machines 
of heading 8471, n.e.s.  1.3 0.0 3     
854232  Electronic integrated circuits as memories  1.2 0.0 7     
400129  Natural rubber in primary forms or in plates, 
sheets or strip  1.1 0.0 1     
870323  Motor cars and other motor vehicles 
principally designed for the transport of 
persons, incl. station wagons and racing 
cars, with spark -ignition internal combustion 
reciprocating piston engine of a cylinder 
capacity > 1.500 cm³ but <= 3.000 cm³  1.1 0.0 1     
271011  Light oils and preparations, of petroleum or 
bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm d 
86 method"  1.0 1.3 5 11 4 7  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  1.0 0.0 2     
841510  Window or wall air conditioning machines, 
self-contained or "split -system"  1.0 0.0 2     
160414  Prepared or preserved tunas, skipjack and 
atlantic bonito, whole or in pieces  1.0 9.6  4   4 
711319  Articles of jewellery and parts thereof, of 
precious metal other than silver, whether or 
not plated or clad with precious metal  0.9 5.3  3 3   
853400  Printed circuits  0.9 0.0 1     
847190  Magnetic or optical readers, machines for 
transcribing data onto data media in coded 
form and machines for processing such data, 
n.e.s.  0.9 0.0 1     
400110  Natural rubber latex, whether or not 
prevulcanised  0.8 0.0 1     
160520  Shrimps and prawns, prepared or preserved  0.8 5.1  4 3  1 
030613  Frozen shrimps and prawns, whether in shell 
or not, incl. shrimps and prawns in shell, 
cooked by steaming or by boiling in water  0.8 1.0  1 1   WT/REG277/1   
 
- 71 - 
 
  Thailand's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  Duty -
free in  
Remain dutiable  
HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff lines  Duty -free 
Dutiable  
2008  
2013  
854233  Electronic integrated circuits as amplifiers  0.8 0.0 3     
852990  Parts suitable for use solely or principally 
with transmission and reception apparatus 
for radio -broadcasting or television, 
television cameras,  digital cameras, video 
camera recorders, radar apparatus, radio 
navigational aid apparatus or radio remote 
control apparatus, monitors and projectors, 
n.e.s.  0.7 0.0 6     
880390  Parts of aircraft and spacecraft, n.e.s.  0.7 0.0 1     
851770  Parts of telephone sets, telephones for 
cellular networks or for other wireless 
networks and of other apparatus for the 
transmission or reception of voice, images or 
other data, n.e.s.  0.7 0.0 1     
 32.4  61 46 22 18 6 
Note:  Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.  
Viet Nam 
35. Viet Nam's top 25 exports to the world, on average during the period 20 05-2007 (earliest 
available data) , accounted for 52.1% of its average global exports. It corresponded, at the six -digit 
level (using the HS  2007), to 86 lines in the tariff of Japan. In 2008, pri or to the entry into force of 
the Agreement for Japan , 24 of these tariff lines already  had MFN duty free access to Japan's market. 
With the entry into force of the Agreement, 22 out of the 62 dutiable tariff lines became duty -free. 
In 2013 and 2018, 18 ad ditional lines became duty -free. Since Japan's full implementation of its 
tariff commitments with respect to Viet  Nam in 2018, it grants duty-free treatment to all but 22 
tariff lines related to Viet Nam's top 25 global exports  (in HS Chapters 03, 10, and 64 with average 
applied MFN tariffs in 2008 ranging from 3.5% to 29.6%; specific duties of 341 yen/kg  were in place 
for rice ).  
Table A1.9 -J Japan:  
Market access opportunities under the Agreement for Viet  Nam's top 25 exports to the 
world  
Viet Nam's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in  
Remain dutiable  HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
2018  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  20.0 0.0 2      
100630  Semi-milled or wholly milled rice, 
whether or not polished or glazed  3.4 (341 
yen/kg ) 1 1    1 
090111  Coffee  3.2 0.0 1      WT/REG277/1  
 
- 72 - 
 
   Viet Nam's top export products in  
2005, 2006, 2007  Access Conditions to Japan's import 
markets  
MFN (2008)  
Duty -free in  
Remain dutiable  HS number and description of the product  
Share in global 
exports (%)  
Average MFN 
applied rate  
(%) No. of 
tariff 
lines  Duty -free 
Dutiable  
2008  
2013  
2018  
030613  Frozen shrimps and prawns, whether in 
shell or not, incl. shrimps and prawns in 
shell, cooked by steaming or by boiling in 
water  3.1 1.0  1 1    
270111  Anthracite, whether or not pulverised, 
non-agglomerated  2.1 0.0 1      
640411  Sports footwear, incl. tennis shoes, 
basketball shoes, gym shoes, training 
shoes and the like, with outer soles of 
rubber or plastics and uppers of textile 
materials  1.9 8.0  1   1  
640319  Sports footwear, with outer soles of 
rubber, plastics, leather or composition 
leather and uppers of leather  1.6 28.5  2    2 
640399  Footwear with outer soles of rubber, 
plastics or composition leather, with 
uppers of leather  1.6 29.6  7   1 6 
400129  Natural rubber in primary forms or in 
plates, sheets or strip  1.4 0.0 1      
940360  Wooden furniture  1.3 0.0 3      
080132  Fresh or dried cashew nuts, shelled  1.3 0.0 1      
640419  Footwear with outer soles of rubber or 
plastics and uppers of textile materials  1.1 16.3  5   2 3 
940350  Wooden furniture for bedrooms  1.1 0.0 1      
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, n.e.s.  0.9 2.2 9 22 11 11   
854430  Ignition wiring sets and other wiring sets 
for vehicles, aircraft or ships  0.9 2.4 1 1 1    
620349  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts of textile 
materials  0.8 9.4  3 3    
640299  Footwear with outer soles and uppers of 
rubber or plastics  0.8 6.7  4   1 3 
940169  Seats, with wooden frames  0.8 0.0 1      
400122  Technically specified natural rubber "tsnr"  0.7 0.0 1      
847321  Parts and accessories of electronic 
calculating machines of subheading 
8470.10, 8470.21 or 8470.29, n.e.s.  0.7 0.0 1      
611020  Jerseys, pullovers, cardigans, waistcoats 
and similar articles, of cotton, knitted or 
crocheted  0.6 10.5  4 4    
620469  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of textile 
materials  0.6 9.6  2 2    
030421  Frozen fillets of swordfish "xiphias 
gladius"  0.6 3.5  1    1 
030422  Frozen fillets of toothfish "dissostichus 
spp." 0.6 3.5  1    1 
030429  Frozen fish fillets  0.6 4.4  7  2  5 
 52.1  24 62 22 13 5 22 
Note:  Based on the HS 2007 nomenclature.   
Source:  WTO estimates based on data provided by the Japanese authorities, the WTO -IDB and UNSD, 
Comtrade database.   WT/REG277/1   
 
- 73 - 
 
  ANNEX 2  
TARIFF RATE QUOTAS  
Table A2.1: Tariff rate quotas under the Agreement  
Thailand  
Product description  HS Code  In quota/out of quota duty 
(%) Quota quantity  
Onions  (fresh or chilled)  0703.10  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 27% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Garlic (fresh or chilled)  0703.90  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 27% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Onions (dried, whole, cut, 
sliced, broken or in powder, 
but not further prepared)  0712.20  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual in stalments from 27% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Garlic (dried, whole, cut, 
sliced, broken or in powder, 
but not further prepared)  0712.90   In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 40% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Maize (corn) for feedstuff  1005.90  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 20% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Palm kernel or b abassu oil 
and fractions thereof (crude 
oil) 1513.21  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 20% 
to 0% . 
Out-quota:  MFN rate  
 Same as under the 
WTO global TRQ  
Palm kernel or babassu oil 
and fractions thereof (other 
than oil)  1513.29  In-quota:  As under the WTO 
TRQ reduced in eleven equal 
annual instalments from 20% 
to 0% . 
Out-quota:  MFN rate  Same as under the 
WTO global TRQ  
Source:  Part 10  to Annex 1 to the Agreement.  
 
__________