WT/REG457/2  
19 December  2023 
(23-6179) Page: 1/34 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
ASEAN TRADE IN GOODS AGREEMENT (ATIGA)  
Report by the Secretariat  
This report, prepared for the consideration of the Association of Southeast Asian Nations 
(ASEAN) Trade in Goods Agreement (ATIGA), 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 endorsemen t or acceptance 
by the Secretariat of such terminology. The report has been drawn 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 val ue 
judgement by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Maria Donner 
Abreu (tel:  +41 22 739 5244). Any statistical questions arising from this report may be 
addressed to Rowena Cabos (tel: +41 22 739 5185).  
 
 
  WT/REG457/2  
 
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Table of Contents  
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  7 
2.1   Background information  ................................ ................................ ...............................  7 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  9 
3.1.1    General provisions  ................................ ................................ ................................ .... 9 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  9 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 10 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....13 
3.2   Rules of origin  ................................ ................................ ................................ ............ 13 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 13 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ........ 14 
3.4.1    Standards  ................................ ................................ ................................ ............... 14 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 15 
3.4.3    Anti-dumping and countervai ling measures  ................................ ................................ .16 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 16 
3.4.5    Customs -related procedures and trade facilitation  ................................ ........................ 16 
3.5   Sector -specific provisions on trade in goods  ................................ ................................ ...17 
3.5.1    Agriculture  ................................ ................................ ................................ .............. 17 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  17 
4.1   Transparency  ................................ ................................ ................................ ............. 17 
4.2   Current payments and capital movements  ................................ ................................ .....18 
4.3   Exceptions  ................................ ................................ ................................ ................. 18 
4.4   Accession and withdrawal  ................................ ................................ ............................ 18 
4.5   Institutional framework  ................................ ................................ ............................... 18 
4.6   Dispute settlement  ................................ ................................ ................................ .....19 
4.7   Relationship with other agreements concluded by the parties  ................................ ........... 20 
4.8   Government procurement  ................................ ................................ ............................ 21 
4.9   Intellectual property rights  ................................ ................................ .......................... 21 
4.10   Competition  ................................ ................................ ................................ ............. 21 
4.11   Environment  ................................ ................................ ................................ ............ 21 
4.12   Labour  ................................ ................................ ................................ .................... 22 
4.13   Electronic commerce  ................................ ................................ ................................ .22 
4.14   Small and medium -sized enterprises  ................................ ................................ ........... 23 
4.15   Other provisions  ................................ ................................ ................................ .......23 
4.15.1    Flexibility and capacity building  ................................ ................................ ................ 23 
4.15.2    Regional and Local Government and Non -Governmental Bodies  ................................ ...23 
ANNEX 1  ................................ ................................ ................................ ........................  24 WT/REG457/2  
 
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ANNEX 2  ................................ ................................ ................................ ........................  31 
ANNEX 3  ................................ ................................ ................................ ........................  33 
ANNEX 4  ................................ ................................ ................................ ........................  34 
  WT/REG457/2  
 
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Key Facts  
 
Parties to the Agreement:  Brunei Darussalam, Cambodia, 
Indonesia, Lao People's 
Democratic Republic (PRD), 
Malaysia, Myanmar, the 
Philippine s, Singapore, Thailand 
and Viet Nam  
 
Date of Signature:    26 February 2009  
 
Date of Entry into Force:  17 May 2010  
 
Date of Notification:   31 August 2021  
 
Full implementation:   2025  
 
 
1  TRADE ENVIRONMENT  
1.1  Merchandise trade  
1.1.  Key indicators on the GDP and trade of the ASEAN member States are provided in Table 1.1. 
The largest ASEAN economy is Indonesia with a GDP in 2021 of USD 1,186 billion , followed by  
Thailand and Singapore . The smallest ASEAN economies are Lao PDR and Brunei Darussalam.  In 
terms of trad e however  (excluding intra -EU trade) , Singapore and Viet Nam are the major traders  
while Indonesia in fifth place among ASEAN Parties.  Among ASEAN, only Cambodia and Philippines 
were net importers of goods . The share of trade to GDP varies widely from 16 5.3 for Singapore to 
17.9 for Indonesia.  
Table 1.1 ASEAN member States: Merchandise Trade Profiles 2021  
 Merchandise trade - 2021 Rank in world 
tradea - 2021  GDP 
USD billion 
(202 1) Trade  
(% GDP, 
2019 -
2021)  Exports 
USD 
billion  % 
world 
exports  Imports 
USD 
billion  % 
world 
imports  Exports  Imports  
Brunei Darussalam  11.0 0.05 8.6 0.04 66 86 19.9 53.3 
Cambodia  17.4 0.08 28.4 0.13 54 47 26.2 90.8 
Indonesia  229.9  1.03 196.0  0.87 22 22 1,186.1  17.9 
Lao PDR  7.7 0.03 6.3 0.03 79 98 18.6 36.9 
Malaysia  299.0  1.34 238.0  1.05 18 20 372.8  61.8 
Myanmar  15.1 0.07 14.3 0.06 57 65 65.2 20.8 
Philippines  74.6 0.33 124.4  0.55 30 24 393.6  27.4 
Singapore  457.4  2.05 406.2  1.80 11 11 397.0  165.3  
Thailand  272.0  1.22 266.9  1.18 21 18 513.2  53.8 
Viet Nam  335.9  1.50 331.6  1.47 17 14 366.2  .. 
a  Excluding intra -EU trade.  
Source:  WTO Secretariat Trade Profiles 2022.  
 
1.2.  Intra-ASEAN trade as well as their trade with the world during the period 2011-2021 is shown 
in Chart  1.1. During this period ASEAN ran an overall trade surplus with the world . Following a 
decrease  in 2020 due to COVID -19, trade  peaked in 2021 : intra-trade increas ed by more than 10% 
and trade with the world by around 20%.  The ra tio of i ntra-ASEAN trade in ASEAN global trade has 
decreased. In 2021, intra -trade trade accounted for around 21% of imports and exports (down from 
23% and 27% at their peak levels in 2011 and 2013, respectively).   WT/REG457/2  
 
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Chart 1.1 ASEAN: Merchandise bilateral trade and with world (2011 -2021)  
 
Source:  UNSD, Comtrade database.  
 
1.3.  The importance of intra -ASEAN trade in total trade is variable  (Chart 1.2) . Overall, Lao PDR 
has the highest such ratio, with both intra-ASEAN imports and exports above 50%. Conversely, the 
lowest ratio is found in Cambodia as regards exports (7%) , and Viet Nam as regards imports  (12%) .  
Chart 1.2 ASEAN  Parties' :  Ratio of Intra -ASEAN trade, 2021  
 
Note:  Excluding intra -EU trade.  
Source:  UNSD, Comtrade database.  
 
1.4.  Chart 1.3 shows the evolution of intra -Party trade  balance s over the period 2011 -2021. 
Malaysia, Singapore, Thailand and Brunei (except in 2015 -2016) reported consistent trade sur pluses 
over the period. Consistent trade deficits were reported by Cambodia, the Philippines, Viet Nam, 
Myanmar except in 2013 and Lao PDR except in 2017 and 2021. Indonesia's intra -ASEAN  deficit 
turned positive in 2019. 
0100200300400500600700800
02004006008001,0001,2001,4001,6001,8002,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021ASEAN
(USD Billion)
Imports from ASEAN (Right Axis)
Exports to ASEAN (Right Axis)
Total Imports
Total Exports
0% 10% 20% 30% 40% 50% 60%Viet NamThailandSingaporePhilippinesMyanmarMalaysiaLao PDRIndonesiaCambodiaBrunei Darussalam
% Global tradeImports
ExportsWT/REG457/2  
 
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Chart 1.3 ASEAN intra -trade balance by Party, 2011 -2021  
 
Source:  UNSD, Comtrade database.  
1.5.  Chart 1. 4 shows  the commodity structure of intra -trade (imports) between ASEAN members 
as well as of their global trade in the  period 2018 -2020 by broad HS  Section.  During 2018-2020,  
machinery  was the largest categor y imported from both ASEAN Parties (32%) and the world (37%), 
as well as the top export category to the world (38%). Minerals accounted for the second main intra -
ASEA N import category (22%) , as well as global imports and exports (15%  and 10%, respectively ). 
Also of importance are p repared foods on  intra-ASEAN trade  and textiles on global exports . Other 
categories presented in the charts  below are of relative importance in all of the three data sets . 
USD billion
-0.50.00.51.01.5
2011 2013 2015 2017 2019 2021Brunei Darussalam
-15-10-50
2011 2013 2015 2017 2019 2021Cambodia
-15-10-50510
2011 2013 2015 2017 2019 2021Indonesia
-3.0-2.0-1.00.01.0
2011 2013 2015 2017 2019 2021Lao PDR
0102030
2011 2013 2015 2017 2019 2021Malaysia
-6-4-202
2011 2013 2015 2017 2019 2021Myanmar
-25-20-15-10-50
2011 2013 2015 2017 2019 2021Philippines
020406080
2011 2013 2015 2017 2019 2021Singapore 
0510152025
2011 2013 2015 2017 2019 2021Thailand 
-15-10-50
2011 2013 2015 2017 2019 2021Viet Nam WT/REG457/2  
 
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Chart 1.4 ATIGA: Product composition of merchandise trade by HS Section, annual 
average (2018 -2020)  
 
Source:  UNSD, Comtrade database.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  On 31  August 2021 , ASEAN member States notified the entry into force on 17 May 2010  of the 
ASEAN Trade in Goods Agreement (hereafter, ATIGA) (WT/REG457/N/1).  ATIGA was notified under 
Article X XIV of the GATT 1994 building upon and superseding the Common Effective Preferential 
Tariff (CEPT)  for the ASEAN Free Trade Area (AFTA)  and other agreements (see Annex 3). Its text 
can be found at:   
https://asean.org/asean -trade -in-goods -agreement -atiga/  
https://agreement.as ean.org/media/download/20140119034633.pdf  
2.2.  Southeast Asia n economic integration was initiated with the 1977 ASEAN Preferential Trading 
Arrangement  (PTA) . The PTA  and its successor , the CEPT, were notified to the GATT 1947 under the 
Enabling Clause.1 ASEAN original members are Indonesia, Malaysia, the Philippines, Singapore and 
Thailand . Brunei Darussalam  acceded to ASEAN  in 1984  ("ASEAN -6"); thereafter, Viet Nam acceded 
in 1995 ; Myanmar and Lao PDR in 1997 ; and Cambodia in 1999  (the "CLMV ", and "ASEAN -10"). As 
of June 2023, Timor -Leste  was negotiating accession to ASEAN.  
2.3.  Liberalization under CEPT started in 1993, when  the intra  ASEAN -6 average tariff was close to 
13%.  By 2010, t he CEPT average tariff rate (ASEAN -10) was 1.06%, down from 3.84% in 2002 .2  
 
1 Notifications made in 1977 (reviewed by a GATT 1947 Working Party) and in 1992 to the GATT 1947  
(L/4581  and WT/COMTD/RTA21/N/1 ). WT/COMTD/RTA21/N/1/Add.1  clarifies that ATIGA supersed es the CEPT.  
2 CEPT's 2008 deadline was subsequently modified to 2003 and finally 2002. Source: ASEAN; see  
https://asean.org/wp -content/uploads/images/2015/april/information_on_average_tariffs/average%20CEPT -
ATIGA%20tariff%20rates%201993 -2015_1.pdf . 
5
22
7
5
532618ASEAN Intra -trade 
(% imports)
15
8
5
8
37522ASEAN Global Imports (%)10
6
6
5
5
3830ASEAN Global Exports (%)
Total: USD 291 billion
Total: USD 1,357 billionTotal: USD 1,418 billion
Chemicals
MineralsPrepared foodsBase metals
TextilesPlastics
OtherVehicles
MachineryWT/REG457/2  
 
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2.4.  Established under the 2012 Declaration of ASEAN C oncord II  (Bali Concord II) , the ASEAN 
Economic Community (AEC) was officially launched on 31 December 2015 as one of the ASEAN 
Community pillars.3 Its building blocks are the ATIGA  for trade in goods , the ASEAN Framework 
Agreement on Services (AFAS) , the ASEAN Trade in Services Agreement (ATISA)  and the ASEAN 
Comprehensive Investment Agreement (ACIA) . Annex 2 includes a list of legal instruments rel evant 
to trade in goods liberalization.4 
2.5.  In case of inconsistency between ATIGA and any ASEAN economic agreement, ATIGA shall 
prevail  (Article 91). A biennial review of ATIGA , or otherwise as appropriate, is foreseen (Article 95). 
This review takes place at as mandated by the AFTA Council.  
2.6.  ASEAN has legal personality as an inter -governmental organisation (Article 3 of the ASEAN 
Charter).  
2.7.  Table 2.1 lists trade agreements in force that have some overlapping membership  with, and 
preferential treatment among, ATIGA  Parties . 
Table 2.1 List of overl apping Agreements  in force as of 7 December  2023a 
Agreement  Entry into  
 force  Coverage  BRN KHM IDN LAO MYS MMR  PHL SGP THA VNM 
D8-PTA [not notified]  25-Aug-22 G   X  X      
RCEP [not notified]  01-Jan-22 G&S X X X X X X X X X X 
ATISA  [not notified]  05-Apr-21 S X X X X X X b X X X 
CPTPP  30-Dec-18 G&S X    X   X  X 
ACIA 29-Mar-12 Investment  X X X X X X X X X X 
TPSEP  28-May-06 G&S X       X   
AFAS 12-Aug-98 S X X X X X X X X X X 
Lao PD R - Thailand  20-Jun-91 G    X     X  
GSTP  19-Apr-89 G   X  X X X X X X 
a Only includes RTAs where preferential treatment is applied among at least two ATIGA Parties.  
ATISA , ACIA, D8-PTA and RCEP  have not been notified to the WTO . 
b Pending ratification.  
CPTPP  Comprehensive and Progressive Agreement for Trans -Pacific Partnership . 
D8-PTA  Developing -8 Preferential Trade Agreement  
GSTP  Global System of Trade Preferences among Developing Countries.  
RCEP Regional Comprehensive Economic Partnership.  
TPSEP  Trans -Pacific Strategic Econ omic Partnership.  
Source:  WTO RTA database and ASEAN Secretariat's website.  
 
3  PROVISIONS ON TRADE IN GOODS  
3.1.  Beyond the provisions referred to elsewhere in this Factual Presentation, t he following GATT 
1994/WTO provisions are of relevance under ATIGA:  
a. the national treatment principle (GATT Article III) and Part I of the WTO's Customs 
Valuation Agreement5 are incorporated into the Agreement mutatis mutandis . A best 
endeavour clause calls for the harmonization of related administrative procedures and 
practices in relation to customs valuation;  
b. fees and charges connected with importation and exportation  as well as i mport licensing 
are applied in accordance with GATT Article VIII  and the WTO Agreement on Import 
Licensing Procedures , respectively . Trade -restrictive elements in non-automatic import 
licensing procedures are to be removed  and to the extent possible replaced by automatic 
import licensing procedures. Guidelines for the implementation of import licensing 
 
3 Bali Concord II  can be accessed at https://asean.org/speechandstatement/declaration -of-asean -
concord -ii-bali-concord -ii/. Other pillars  are the ASEAN Political -Security and the Socio -Cultural Communit ies.  
4 For the l egal instruments under the AEC , see https://agreement.asean.org/search/by_pillar/2.html . 
5 For Cambodia customs value is also determined in accordance with its WTO's Accession Protocol.  WT/REG457/2  
 
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procedures in ASEAN were adopted in 2011.6 Non-automatic import licensing procedures 
are implemented by each AMS based on their national regulations which should be in line 
with the WTO rules.]  
3.2.  An originating product of an exporting Party can only benefit from preferential treatment in an 
ASEAN market  if the import tariff of that Party for that same product does not exceed 20% 
(Article  22). In 2021, Brunei Darussalam, Myanmar, Singapore and Thailand had no rates above 
20%, while for the other Parties that concerned between 26 and 72 tariff lines.7  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.3.  A non-automatic MFN clause  is included in Article 5 . Accordingly, if more favourable 
commitments are granted by a Party to a non -party under another RTA concluded after ATIGA's 
entry into force, the other Parties may request the se to be extended to all Parties under ATIGA , 
subject t o the unilateral decision by the Party concerned . As of December 2023, this provision had 
not been invoked.  
3.4.  Quantitative restrictions  (QRs) on imports are prohibited ; Article XI of the GATT 1994 is 
incorporated into the Agreement mutatis mutandis  (Article 41).  
3.5.  A database on non -tariff measures (NTMs) was established upon ATIGA's entry into force.8  On 
that basis, the following disciplines apply (Articles 40 and 42):   
a. NTMs are prohibited unless aut horized under the WTO or ATIGA – namely measures in 
accordance with ATIGA's Article 8 general exceptions (see paragraph 4.6.   below ) or in 
relation to internat ional agreements  on hazardous wastes or substances ; and  
b. as of December 2023, work on elimination of  non-tariff barriers ("NTBs" other than QRs) 
was ongoing .9   
3.1.2   Liberalization of trade and tariff lines10 
3.6.  The elimination/reduction of customs duties (Article 19 and Parties' Schedules) was to be  
implemented at entry  into force for ASEAN -6 and between  2015 and 2018 for Cambodia, Lao PDR, 
Myanmar and Viet Nam . These general benchmarks are however modified as follows : 
a. for CLMV , 2010 for "information and communications technology products" (ICT); 2012 
for products of "priority integration sectors"  (PIS)11; 2015 for Lao PDR and Myanmar and 
2017 for Cambodia  for "unprocessed  agricultural products" ; and for Viet Nam, 2010 for 
sugar and 2013 for the other prod ucts; 
 
6 https://asean.org/wp -
content/uploads/2012/05/Guidelines_for_Implementation_of_Import_Licensing_Procedures_in_A SEAN_ILP_Gui
delines.pdf .  
7 Number of lines by Party: Cambodia 26 ; Indonesia 68 and 4 with specific rates ; Lao PDR 30 and 
additional 13 lines prohibited ; Malaysia 12 and 58 with specific  rates; Philippines 9 ; Viet Nam 65. 
8 https://atr.asean.org/links/search/?level=1&country_code=vn&id_topic=44 .    
9 Despite a calendar that provided the elimination of NTBs by 2018 at the latest.  
10 The HS 2017 nomenclature  has been used to generate Parties' tables and charts. Given the long 
ASEAN liberalization timeframe,  liberalization  is presented only as of  2021. As per the standard Secretariat 's 
practi ce in the computation  and calculation of averages, ad valorem  parts of alternate rates are included while 
tariff lines subject to in -quota rates  and specific rates are excluded.  Products excluded from liberalization under 
ATIGA are assigned the MFN rate throughout  the transition period; thus, the number of lines in each category 
under ATIGA may not fully match the liberalization schedule as presented by the Secretariat.  For Malaysia, 
Myanmar and Viet Nam, MFN and/or imports at the 10 -digit level were aggreg ated to  the 8-digit level to match 
preferential tariffs . 
11 There are 9 PIS for goods: agro-based products, automotives, e -ASEAN, electronics, fisheries, 
healthcare  products , rubber -based products, textiles and apparels, wood -based products . Three sectors  relate 
to services -  air travel, tourism  and logistics . The list of products can be accessed at https://asean.org/wp -
content/uploads/images/archive/12%20 Product%20Universe.pdf . WT/REG457/2  
 
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b. for petroleum products, 2024 for Viet Nam and 2025 for Cambodia;  
c. for Thailand, flexibility up to 2015/2018 for  products subject to tariff-rate quotas ( TRQs).  
3.7.  Tariffs on intra-ASEAN trade  have been  eliminated on the bulk of tariff lines ; remaining dutiable  
tariffs  range from 5% to 35%  except for those products excluded from liberalization under the 
General Exclusion List ( "GEL", in Parties ' Schedule H) .12 Tariffs were reduced and eliminated from 
the CEPT base rate  at ATIGA's entry into for ce. As of December 2023, an upgrade of ATIGA was 
ongoing .  
3.1.3   Liberalization schedule  
3.8.  The Harmonised Tariff Nomenclature of ASEAN/ATIGA (HS 2017) is composed of 10,813 lines 
at the 8-digit level.13 The Parties apply a common liberalization/reduction schedule to each other . 
3.9.  Table 3.1 summarizes liberalization under ATIGA : full elimination of tariffs ha s been achieved 
in Brunei Darussalam and Singapore; the percentage of lines remaining dutiable for other Parties 
range between 0.1% for Thailand and 3.3% for Lao PDR. The lowest coverage of imports benefitting 
from full liberalization also concerns Philippines (26% of imports from Myanmar).  Additional details 
on tariff elimination and corresponding average tr ade can be found in Annex 1. Annex 4 compares 
liberalization under ATIGA with other overlapping RTAs .14 
Table 3.1 Tariff elimination commitments under the Agreement and corresponding 
average trade  
Party and  
Duty phase -out 
period  Tariff  
Lines  
% % Imports from ATIGA Partner 2018 -2020  
BRN KHM IDN LAO MYS MMR  PHL SGP THA VNM 
Brunei Darussalam  
MFN duty free (2021)  95.6  99.9 96.6 100.0  93.4 95.7 97.1 67.3 97.1 95.9 
2021 4.4  0.1 3.4  6.6 4.3 2.9 32.7 2.9 4.1 
Cambodia  
MFN duty free (2021)  14.6   41.5 2.9 6.5 0.6 9.1 37.5 23.1 22.6 
2021 84 100.0   58.1 96.6 72.0 99.3 90.1 33.4 59.8 60.7 
2025 0.2   0.4  21.6 0.1 0.5 29.1 16.8 16.7 
Remain dutiable  1.2   0.0 0.5 0.0  0.4 0.0 0.3 0.0 
Indonesia  
MFN duty free (2021)  12 53.1 1.7  93.4 45.1 1.4 14.1 65.4 13.1 24.7 
2021 86.8 46.9 98.3  6.6 54.9 80.9 84.7 34.5 72.6 71.3 
Remain dutiable  1.2  0.0  0.0 0.0 17.8 1.2 0.1 14.3 4.0 
Lao PDR  
MFN duty free (2021)  5.5  0.0 47.0  4.6 12.2 0.4 2.3 2.7 2.6 
2021 91.2 100.0  98.7 53.0  95.0 39.7 99.6 97.0 93.1 91.7 
Remain dutiable * 3.3  1.3 0.0  0.4 48.1  0.7 4.2 5.5 
Malaysia  
MFN duty free (2021)  57.4 98.8 73.9 64.4 77.0  83.1 86.7 90.3 61.9 66.5 
2021 41.3 1.2 4.9 34.0 22.3  8.9 11.0 9.3 36.6 29.3 
Remain dutiable  1.3 0.0 21.1 1.6 0.7  8.0 2.4 0.4 1.5 4.3 
Myanmar  
MFN duty free (2021)  4.9 0.0 11.2 1.9 85.9 5.8  0.6 1.9 8.4 2.4 
2021 94.5 100.0  88.8 98.1 14.1 94.2  99.4 98.1 91.5 97.6 
 
12 As of 2021, no line was excluded for Brunei Darussalam, Thailand and Singapore; Cambodia, 
Malaysia, Myanmar , the Philippines and Viet Nam excluded less than 1%; Indonesia excluded 1% and Lao PDR 
2%. All of Brunei's lines under the GEL (less than 1% of its total lines), as well as s ome of Viet Nam 's, were 
duty-free on an MFN basis in 2021 . 
13 All tariffs of Myanmar and the Philippines are ad valorem ; Brunei Darussalam, Cambodia, Indonesia 
and Singapore have between 4 and 61 non -ad valorem  tariff lines; for Malaysia, Viet Nam and Thailand they 
concern 110, 230 and 860 lines, respectively. Lao PDR has 13 prohibited lines.  
14 When more than one overlapping RTA existed, data for the RTA granting the  best treatment was 
used, subject to availability – in this case, the CPTPP in all instances. By the end of implementation of both 
RTAs, Viet Nam's liberalization will be higher under ATIGA; for Malaysia liberalization in the CPTPP will be 
higher; Brunei D arussalam and Singapore eliminate all tariffs under both RTAs.  WT/REG457/2  
 
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Party and  
Duty phase -out 
period  Tariff  
Lines  
% % Imports from ATIGA Partner 2018 -2020  
BRN KHM IDN LAO MYS MMR  PHL SGP THA VNM 
Remain dutiable  0.6   0.0  0.0   0.0 0.1 0.0 
The Philippines  
MFN duty free (2021)  14.3 89.4 19.9 4.4 0.6 40.0 1.8  60.9 19.3 33.2 
2021 85 10.6 80.0 95.1 99.4 59.9 24.3  39.1 75.6 47.5 
Remain dutiable  0.7  0.1 0.5  0.1 74.0  0.0 5.1 19.3 
Singapore  
MFN duty free (2021)  99.96  100.00  99.96  99.99  99.99  99.95  99.97  99.99   99.92  99.62  
2021 0.04  0.04 0.01 0.01 0.05 0.03 0.01  0.08 0.38 
Thailand  
MFN duty free (2021)  30.4 99.1 55.7 46.9 86.4 58.5 85.6 62.1 53.0  36.9 
2021 69.4 0.9 44.3 53.0 13.2 41.4 14.4 37.9 47.0  61.6 
Remain dutiable  0.1   0.1 0.3 0.1 0.0 0.0 0.0  1.5 
Viet Nam  
MFN duty free (2021)  29.2 67.1 11.0 19.5 29.2 33.7 50.6 71.2 37.1 22.7  
2021 69.4 32.5 84.3 79.0 67.7 65.4 47.0 27.9 60.3 75.1  
2024 0.2 0.4 0.0 0.7 0.0 0.6 0.0 0.4 2.5 0.1  
Remain dutiable  1.3 0.0 4.7 0.8 3.1 0.3 2.4 0.5 0.0 2.1  
Source:  WTO estimates based on the data from Parties authorities, ASEAN Secretariat, ASEANstats and the 
WTO-IDB. 
3.10.   The Parties' percentage of MFN duty -free tariff lines in 2021 range from almost all lines in the 
case of Singapore to around 5% in Myanmar. In 2021 all Parties except Lao PDR applied duty -free 
rates on more than 98% of their tariffs. The corresponding cove rage in terms of average imports 
during 2018 -20 was lower than 80% only for Cambodia's imports from Malaysia and Singapore; Lao 
PDR's imports from Myanmar; Malaysia's imports from Cambodia; and the Philippines imports from 
Myanmar and Thailand. By the end of implementation (2021 for all except 2025 for Cambodia and 
2024 for Viet Nam), Lao PDR at 96.7% had the lowest percentage of duty -free tariff lines; for all 
other Parties this was above 98%.  The only countries whose imports covered by these tariffs remai n 
below 90% are  Indonesia's imports from Myanmar and Thailand, Lao PDR's imports from Myanmar  
and Myanmar's imports from the Philippines  (26% in the latter case).  In accordance with ATIGA's  
flexibility, longer transition periods are in place for Cambodi a (2025) and Viet Nam (2024).15 
3.11.   At the end of implementation, p roducts remaining subject to duties are found in HS Sections 
I-II, IV, VI-VII, XI, XVI XVII, XIX-XXI, with average dutiable rates ranging from 0.5% (imports by 
Myanmar and the Philippines of prepared foodstuffs  under HS Section IV) up to 107.3% (imports by 
Indonesia also of HS Section IV products). The higher frequency of lines remaining dutiable is found 
in HS Sections II (vegetables) and XIX ( arms an d ammunition ), while four HS Sections remain 
dutiable only in one Party: VII in Viet Nam, XI in Myanmar and XVI and XX in Lao PDR. As indicated 
in paragraph 3.6.  b above , the longest transition period will apply to petroleum products in 
Cambodia and Viet Nam. Annex 1 (Table A1.2) includes detailed information on tariff elimination by 
HS Section.  
3.12.   Chart 3. 1 shows that lines remaining dutiable concern 30 Chapter s. Arms and ammunition 
(Chapter 93) are the products most frequently  remaining dutiable (in seven Parties); Chapters 05, 
16, 21, 33, 40, 52, 84, 88 and 96 have dutiable products only in one ATIGA Party. Preferential 
treatment is granted in 14 agricultural Chapt ers (1-10, 12, 16, 17 and 52 ), while MFN rate is applied 
in 19 Chapters, including both agricultural and industrial products.16 Thailand and the Philippines 
have the highest frequency of Chapters in which preferential treatment is granted, while the lowest  
frequency are found in Malaysia and Indonesia. In Indonesia, an ad valorem  preferential rate is 
applied in Chapters 10 and 17 whilst a specific rate applies for MFN trade.  
 
15 Viet Nam has confirmed that a duty -free preferential regime applies since 2007 on more than 200 
automotive tariff lines that benefitted from a flexibility under the " CKD-Completely Knocked Do wn" regime . 
16 For products of Chapters 8, 10 and 12, preferential or MFN rates apply depending on the Party.  WT/REG457/2  
 
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Chart 3.1 ATIGA  Parties: Average of dutiable rates, by HS Chapter  
 
* Specific duties.  
Note:  Lao PDR: Prohibited tariff lines for HS chapters 13 and 29.  
Source:  WTO estimates based on data provided by the Authorities, ASEAN Secretariat and the WTO . 
  
0510152025303540
01 02 03 06 07 08 12 13 29 36 93Average rate of duty (%)
HS ChapterCambodia
020406080100120140160
 10*  17*  21  22  29  30  33  36  38  93Average rate of duty (%)
HS ChapterIndonesia
05101520253035
01020304050708091012*1324*2936848788939697Average rate of duty (%)
HS ChapterLao PDR
0510152025303540
08 10 22* 24 93Average rate of duty (%)
HS ChapterMalaysia
02468101214161820
09 10 12 13 17 36 52 87 93 97Averate rate of duty (%)
HS ChapterMyanmar
0102030405060
01 02 07 10 17 93Average rate of duty (%)
HS ChapterThe Philippines
020406080100120140
06 07 09 12Average rate of duty (%)
HS ChapterThailand
0102030405060708090100
010204081012131617243036384093Average rate of duty (%)
HS ChapterViet NamWT/REG457/2  
 
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3.1.4   Tariff rate quotas  
3.13.   Originally only Thailand  and Viet Nam applied TRQs. The TRQs of Thailand  were eliminated in 
2010 and those of Viet Nam on 1 January 2020 .17 TRQs applying on products under the GEL list 
remain authorized  (these are the WTO TRQs) . 
3.2  Rules of origin  
3.14.   Rules of ori gin are addressed in Chapter 3. Preferential treatment is granted to originating 
goods of an ASEAN Party. Originating goods are those wholly obtained or produced in an ASEAN 
Party, as well as those that:  
a. have a minimum 40% of ASEAN/regional value content ( RVC);18 or  
b. for which all non-originating materials used in its production have undergone a change in 
tariff heading  (CTH) ; or 
c. comply with the product -specific requirements of Annex 3 to ATIGA . In particular, its 
Attachment 1 contains process -specific rules that apply to textile products . 
3.15.   ATIGA provides for bilateral cumulation . The a bsorption principle is incorporated into its rules 
of origin , but modulated as follows (Article 30 and Annex 6):  
a.  full absorption for goods that meet the 40% RVC threshold; and  
b. for those materials with a RVC equal to or higher than 20%, only the originating RVC can 
be cumulated . When exported, however, such goods/materials under par tial cumulation 
do not benefit fro m preferential treatment.  
3.16.   A de minimis /tolerance rule applies so that the good is considered originating if the value of 
non-originating materials that do not undergo a CTH does not exceed 10% of the fob value  of the 
good. There are no sector -specific excl usions to this flexibility.  
3.17.   Outward -processing is not authorized.  
3.18.   Direct transportation is the rule. Transit through non -parties is authorized provided it can be 
justified , and the good has neither entered into trade or consumption nor undergone  operations 
other than unloading, reloading, or any other operation to preserve it in good condition.  
3.19.   A Sub -Committee on Rules of Origin is established (Article 39).   
3.3  Export duties and charges, and quantitative restrictions  
3.20.   For fees and charges connected with exportation, see paragraph 3.1.   above . For disciplines 
on NTMs related to exports, see paragraph 3.5.   above . 
3.21.   Export duties on mutual trade are not authorized under the Agreement (Article 2.3). The GATT 
1994 disciplines on the general prohibition of QRs on exports  are incorporated into the Agr eement 
mutatis mutandis .  
  
 
17 The original deadline for the elimination of TRQs applied by Viet Nam was 2018.  Thailand had TRQs 
on 97 tariff lines (HS 2017); upon their elimin ation, 8 8 lines became duty -free and 9 face a 5% tariff rate. Viet 
Nam had TRQs on 3 1 tariff lines, of which 1 3 (tobacco under HS 2401 ) were under the GEL list and thus 
excluded from any reduction/liberalization . By 2020, 7 tariff lines became duty -free, 11 face a tariff of 15% 
and the 13 lines concerning tobacco face a tariff rate of 30% (equal to the in -quota tariff rate of Viet Nam's 
WTO TRQ).   
18 The RVC formula is calculated through either a direct or indirect method, specific in Article 29. A Party 
shall determine and adhere to only one method of calculating the RVC . WT/REG457/2  
 
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3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.22.   Sanitary and phytosanitary measures  (SPS) are dealt with in Chapter 8 . The Parties' legal 
instruments for application of SPS measures are listed in Annex 9  to ATIGA ; changes to these are 
to be notified in accordance with ATIGA's transparency provisions.19 
3.23.   The Parties reaffirm the ir rights and obligations under the WTO Agreement on SPS 
(Article  81). In addition, under ATIGA:  
a. notification shall be made i n case of a food safety crisis, pest or disease outbreaks and/or 
in case of a provisional application of an SPS measure against or af fecting the exports of 
a Party. All contact points and the ASEAN Secretariat shall be notified;  
b. a best endeavour clause provides for the exporting Party to inform the importing Party in 
cases where a consignment possibly associated with a significant SPS risk might have been 
exported ; 
c. cooperation on equivalence  and mutual recognition agreements (MRAs) is encouraged  
(Article 84) . Work is underway on the harmonisation of standards on prepared foodstuff s, 
with a focus on food safety  – namely food additives, co ntaminants and contact materials  
(see also paragraph 3.28.  b below ). An MRA on Inspection and Certification System on 
Food Hygiene has been implemented . 
3.24.   The Parties have established contact point s; these are found in Annex 10.  
3.25.   The ASEAN Committee on Sanitary and Phytosanitary Measures monitors the Chapter's  
implementation  (Article 82); it meets  at least once a year . 
3.4.1.2   Technical barriers to trade  
3.26.   Standards, technical regulations and conformity assessment are dealt with in Chapter 7  and 
in accordance with numerous legal instruments negotiated under the ASEAN framework . 
3.27.   The Parties' reaffirm the ir rights and obligations under the WTO Agreement on Technical 
Barriers to Trade ( "TBT" , Article 73). In addition , under ATIGA:  
a. Parties are encourage d to use international standards in case of an urgent need for a 
technical regulation ; and 
b. the WTO  Agreement's  "reasonable interval " between the publication of technical 
regulations and their entry into force  is defined as meaning at least six months . 
3.28.   While n either harmonization nor mutual recognition are made mandatory under the 
Agreement , they are however encouraged.  In that context:  
a. harmonized regulatory regimes are in force for medical devices, electrical and electronic 
equipment and cosmetics (since 2015, 2012 and 2003 respectively );  
b. MRAs are in force for electrical and electronic equipment; good manufacturing practice 
inspection of manufacturers of medicinal products; bioequivalence study repo rts of generic 
 
19 An updated list of the Parties' legal instruments can be found at https://www.enterprisesg.gov.sg/ -
/media/esg/files/non -financial -assistance/for -companies/free -trade -agreements/asean -fta/legal -text/asean -
trade -in-goods -
agreement/Annex9_List_of_Laws_Regulations_and_Procedures_for_Application_of_SPS_Measures . WT/REG457/2  
 
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medicinal products; inspection and certification systems on food hygiene for prepared 
foodstuff products ; and on type approval for automotive products ;20 
c. for products under a. and b. above, mutual recognition of the results of conformity 
assessment issued by accredited bodies is in place;  
d. an MRA on building and construction materials has been developed but as of December 
2023 it was not yet in force.  Two ASEAN Framework Agreement s - on Traditional Medicines 
and on Health Supplements  - provid e for the harmonisation of technical requirements in 
these sectors ; 
e. a post market surveillance system is in place under which Partie s shall ensure that such 
products placed in the markets comply with the relevant requirements.  
3.29.   The ASEAN Consultative Commit tee for Standards and Quality , which meets twice a year,  
monitors the implementation of TBT -related activities (Article 78). The Committee also provides 
support and co -operation in the context of the ASEAN network of FTAs, including capacity -building 
and institutional strengthening programmes.   
3.4.2    Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.30.   The Parties' rights and obligations with respect to safeguard measures under relevant WTO 
agreements (Agreement on Safeguards and Article 5 of the Agreement on Agriculture ) are 
maintained (Article 86).  
3.4.2.2   Bilateral safeguards  
3.31.   The functioning of ATIGA 's provision s on temporary suspension or modification of concessions 
(Article 23) is similar to that of a bilateral safeguard . These may be applied in exceptional 
circumstances , subject to prior notification of 180 days . Negotiations  and consultations are foreseen 
with interested parties,21 with the aim of agreeing on compensatory measures  – which are to be 
implemented on an MFN basis among the Parties . The original tariff concession is to be restored 
once such exceptional circumstances cease to exist.  
3.32.   The AFTA Council  is to monitor this procedure; it shall also issue a recommendation if no 
agreement on compensatory measures is reached. Retaliatory measures may be taken as last resort.  
3.33.   As of December 2023, this provision had not been invoked.     
3.4.2.3   Special safeguards  for rice and sugar  
3.34.   Special safeguards are provided for rice and sugar, in accordance with the Protocol to Provide 
Special Consideration for Rice and Sugar , as amended in 2010.  The Protocol authorizes the 
imposition of safeguard measures when imports are above a trigger level , defined in accordance 
with an agreed formula . Authorized measures include the temporary suspension of concessions up 
to the MFN level and imposition of QR s to safeguard monetary reserves. ATIGA specifies that " other 
elements of the special safeguards such as its duration and notification should be consistent with 
the WTO ". However, diverging from WTO disciplines, no compensation is provided for – though oth er 
measures may be considered.22 
 
20 The ASEAN Framework Agreement on MRAs, in force since 2009,  guides this work. The first MRA 
entered into force in 2002.  Both the Framework Agreement and the MRA on good manufacturing practice 
inspection of manufacturers of medicina l products  have been updated but as December 2023 they were not yet 
in force.  
21 Parties with "substantial supplying interest" – defined as having a 20% market share of ASEAN 
imports during the three preceding years – have the right to negotiate.  
22 Such as measures aim ed at providing continued market access for the product in question . WT/REG457/2  
 
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3.35.   Invocation and monitoring of this mechanism , including an  annual review of the measures on 
the basis of a report prepared by the Party applying the measure, are  managed by the AFTA Council.  
3.36.   As of December 2023, Indonesia had requested to invoke the Protocol with regard to rice and 
sugar products while Philippines has done so w ith regard to rice products.  
3.4.2.4   Balance of payments safeguards  
3.37.    Disciplines on balance -of-payments ( BOP) safeguards are t hose of GATT Articles XII and the 
related GATT Understanding (Article  10). The provisions of GATT Article XVIII apply, as referred to 
in paragraph 4.5.   below  
3.4.3   Anti-dumping and countervailing measures  
3.38.   The application of anti -dumping and countervailing measures is in accordance with Article s VI 
and XVI of GATT 1994 and the WTO Agreement s on Anti -dumpi ng and on Subsidies and 
Countervailing Measures  (SCM).  
3.4.4   Subsidie s and State-aid 
3.39.   The Parties reaffirm their rights and obligations under Article XVI of GATT 1994 and the WTO 
SCM Agreement.  
3.40.   There are no provisions on State aid in the Agreement.  
3.4.5   Customs -related procedures  and trade facilitation  
3.41.   Provisions relating to the granting of preferential treatment are dealt with in the rules of origin 
Chapter (Article 38) and Annexes 7 and 8 of ATIGA.23 Certification procedures have been simplified 
since 1 May 2022. Table 3.2 summar izes ATIGA's customs pr ocedures.   
Table 3.2: Summary of Customs procedures  
Subject  ATIGA 's Provisions  
Proof of Origin (validity 12 months)  
Certificate of Origin  "Form D"  (paper /electronic ) issued by Issuing  Authority of the exporting country . 
Origin Declaration  Self-issued by a Certified Exporter . 
No prescribed format but some required data  is specified (Rule 12B).  
Certified Exporter  Designated by the Competent Authority of the exporting Party . 
Waiver of proof of 
origin  Imports of private packages under USD 200.  
Verification procedures  (within a timeframe of 180 days)  
Accounting  Inspection of the producer/exporter’s cost statement by exporting Party authorities . 
On-site verification  Verification visit s by the importing Party authority upon consent of the exporter/  
producer . 
Review and appeal, 
Penalties provisions  Rules 19:9 and 24 of Annex 8 . 
TF: Articles 118:3(c) and 118:1(g) (TF); Origin: Articles 31 -32 
Source:  Revised text of the Annexes 7 and 8  of ATIGA . 
3.42.   Trade facilitation  disciplines corresponding to those of the WTO Agreement on Trade 
Facilitation (TFA) are  addressed in Chapter s 5 and 6.24  
 
23 In accordance with the 2019 First Protocol to Amend the ATIGA , and the revised Annexes 7 and 8 of 
ATIGA (endorsed at the 35th AFTA Council Meeting in September 2021  and in force since 1 May 2022); see 
AFTA_Annex7_ATIGA_CO_Form_D_a nd_its_Overleaf_Notes.pdf (enterprisesg.gov.sg)  and 
AFTA_Annex8_Operational_Certification_Procedures_for_the_Rules_of_Origin_under_Chap3.pdf 
(enterprisesg.gov.sg)  
24 The scope of these Chapters go es beyond th at of the TFA, and encompass customs procedures, trade 
regulations and procedures, standards and conformance, SPS and the ASEAN Single Window.  WT/REG457/2  
 
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3.43.    ATIGA provide d for the adoption of a work programme on trade facilitation measures and a 
biennial assessment of implemented measures. Accordingly, v arious instruments have been adopted 
since the initial  work programme  agreed in 2008 .25 The ASEAN Trade Facilitation Joint Consultative 
Committee ( Article 50 ) supports and monitors  progress achieved, on the basis of the 2016  ASEAN 
Trade Facilitation Framework  (ATFF)  and the 2017 AEC 2025 Trade Facilitation Strategic Action 
Plan.26 
3.44.   Under the auspices of the ASEAN Agreement on Customs , in force since November 2014 , 
customs procedures  and controls have been harmonized. Other implemented t rade facilitation 
measures include the  ASEAN harmonized tariff nomenclature, a customs transit syst em, the ASEAN 
framework Agreement  on the facilitation of goods in transit , and the ASEAN Single Window link ing 
Parties' National Single Windows.  Further, the following disciplines go beyond those of  the TFA: 
a. advanced rulings are in general valid for three years from the date of the ruling  (Article 
62, in the TFA  these are valid "for a reasonable period of time" ); 
b. encouraging Parties to negotiate the mutual recognition of Authorised Economic Operator 
status and customs controls ; and 
c. encouraging the establish ment of mechanisms for clearance of express consignments ; 
3.5  Sector -specific provisions on trade in goods  
3.5.1    Agriculture  
3.45.   The Memorandum of Understanding on ASEAN Co -Operation in Agriculture and Forest 
Products Promotion Scheme , in force since October 2019 , provide the basis for the Parties to  
promote  joint efforts to improve the competitiveness of ASEAN agricultur al and forest products, 
including negotiations , collective bargaining and addressing issues and problems encountered by 
Member States in internati onal markets . 
3.46.   Under the 19 79 Agreement on the ASEAN Food Security Reserve, as amended in 1997, seven 
Parties have earmarked a certain quantity of rice to constitute the ASEAN Emergency Rice Reserve.27 
In 2011, the ASEAN Plus Three Rice Reserve (APTERR) was  established among ASEAN member 
States and China, Japan and the Republic of Korea, with the aim of insuring food security in the 
ASEAN+3 Region.28  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  Articles 11 -15 of ATIGA deal s with Agreement -wide transpare ncy matters. The need for 
notifying any action or measure which may nullify or impair the Parties' benefit s under ATIGA or 
impede the attainment of any of its objective s is singled out. An illustrative list of measures to be 
notified is included in Annex 1  of ATIGA.  
4.2.  The general rule requires 60 -days prior notification and that discussions be held upon request 
of an interested Party. The ASEAN Secretariat shall act as the central registry of notifications. The 
confidential nature of information is guaranteed . Confidentiality does not however apply to issues 
covered by Chapter 6 (Customs).  
 
25 A comprehensive panorama of ASEAN trade facilitation initiatives and key documents can be found in 
https://asean.org/our -communities/economic -community/trade -facilitation/   
26 Objectives of the ATFF include for example reducing trade transaction costs by 10% by 2020 and 
doubling intra -ASEAN trade between 2017 and 2025.  
27 The reserve amounts to  67,000 metric ton nes of rice . 
28 In 2022 -2023, a total of 10,000 metric tonnes  of rice from the combined contributions from Plss 
Three Countries were distributed to Cambodia, Lao PDR, Myanmar, and the Philippines to mitigate the food 
security needs of people affected by calamities.  WT/REG457/2  
 
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4.3.  The Parties' trade and customs laws and procedures can be accessed at the ASEAN Trade 
Repository .29 
4.4.  The GATT 1994 disciplines on publication and administration of trade regulations (Article X) are 
incorporated into the Agreement mutatis mutandis . 
4.2  Current payments and capital movements  
4.5.  Foreign exchange restrictions  shall be waived with respect to payments for products under 
ATIGA, subject to the exce ptions foreseen under Article XVIII of GATT 1994  (Article 43) . 
4.3  Exceptions  
4.6.  General and security exceptions are similar to those under Articles XX and XXI of the GATT 
1994 (Articles 8 and 9). Security exceptions are extended to also cover measures taken to protect 
critical public infrastructure from deliberate attempts intended to  disable or degrade  it. 
4.4  Accession and withdrawal   
4.7.  ATIGA has no provision on accession or withdrawal . 
4.5  Institutional framework  
4.8.  The institutional framework of ASEAN is composed of various bodies , many of which established 
under the ASEAN Charter . The ASEAN Su mmit is its supreme policy -making body; it comprises the 
Parties' Heads of State or Government, and meets twice a year. The ASEAN Coordinating Council, 
composed of the ASEAN Foreign Ministers, meets at least twice a year , in particular , to prepare the 
Summ its (ASEAN Charter, Chapter IV on Organs).30  
4.9.  In the ATIGA/AEC context, the following bodies  are of relevance:  
a. the AFTA  Council, comprising one Minister from each Party and the Secretary -General of 
ASEAN , and the AEC Council, responsible for ensuring the implementation of AEC -relevant 
decisions of the ASEAN Summit;  
b. the Senior Economic Officials' Meeting (SEOM) , which  supports the AFTA Council  and may 
establish bodies , and the Coordinating Committee on the implementation of ATIGA (CCA). 
Jointly, and assisted by technical bodies and committees, they  ensure the effective 
implementation of ATIGA ; 
c. the Committee of the Whole (Co W) for the AEC, established in 2009 and meeting annually. 
It serves as a platform for sharing AEC implementation progress and plan for the year and 
for identify ing areas for cross -cutting collaboration/cooperation. It is composed of the 
SEOM, the Chairs of  sectoral bodies, the Senior Officials’ Meeting , the Senior Officials’ 
Committee for the ASEAN Socio -Cultural Community Council, and the Committee of 
Permanent Representatives to ASEAN. The Chair of the ASEAN Business Advisory Council 
is also regularly inv ited to participate;  
d. the High -Level Task Force on Economic Integration (HLTF -EI), set up in 2003, which 
provides advisory and strategic inputs to regional economic integration in ASEAN and 
beyond;  
4.10.   A National AFTA Unit  is established in each ASEAN Party wh ich serves as a  focal point for the 
coordination of the implementation of ATIGA . 
4.11.   The ASEAN Secretariat support s ASEAN Members States in implementing ASEAN agreements 
and decisions. In the ATIGA context, it monitor s and report s regularly to the AFTA Council  on the 
 
29 https://atr.asean.org/ .  
30 https://asean.org/wp -content/uploads/2021/09/21069.pdf .  WT/REG457/2  
 
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progress in ATIGA's implementation.  Its Secretary -General is nominated for a non -renewable term 
of office of five years, assisted by four Deputy Secretaries -General.  
4.6  Dispute settlement  
4.12.   ATIGA provides for either binding or non -binding mechanisms to solve trade -related disputes  
(Articles 88 and 89 ), as follows : 
a. the ASEAN Protocol on Enhanced Dispute Settlement Mechanism is a binding mechanism 
modelled on WTO dispute settlement. It applies in relation to any dispute arising from the 
interpretation or application of ATIGA; and  
b. faster but consultative, non -binding mechanisms: the ASEAN Consultations to Solve Trade 
and Investment Issues and the ASEAN Compliance Monitoring Body  (ACB)  – both 
established under the Bali Concord II. The former is an online co nsultative non -binding 
mechanism linking a network of government focal points between ASEAN Parties , and the 
latter provides for peer adjudication by ACB members not involved in the dispute . The 
ASEAN Solutions to Investments, Services and Trade (ASSIST) h as replaced the ACT ; as 
of December 2023, neither the ACB nor ASSIST have been used . 
4.13.   The 2019 ASEAN Protocol on Enhanced Dispute Settlement Mechanism  (EDSM) entered into 
force on 20 June 2022.31 Non-violation cases are covered in the Protocol. a . [The SEOM  is the 
authority responsible for its implementation.  
4.14.   Under the EDSM, disputes may be solved either through litigation , in a manner similar to the 
WTO DSU, or through arbitration.  
4.15.   As in the WTO, the dispute settlement mechanism foresees for good offices, conciliation and 
mediation; consultations; the establishment of a panel composed of three members if consultations 
fail to resolve the differences , and the right to appeal a panel report  via an Appellate Body (AB) . 
Forum selection is provided for : a Party may seek recourse to other fora at any stage before it has 
made a request to the SEOM to establish a panel  under Article 6.1 of the Protocol . Once the panel 
is requested, th e EDSM  shall be used to the exclusion of any other .  
4.16.   In general , the timef rame from date of establishment of the panel until the date of 
consideration of the panel report is nine months, extended to 12 months where the panel report is 
appealed. The consultations phase has a maximum duration of 60 days from its request. In case o f 
urgency, a best endeavour clause provides for the proceedings to be accelerated ; shorter timeframes  
are however not specified .  
4.17.   There are no provisions for a temporary suspension of panel proceedings. Recourse to good 
offices, conciliation or mediation a re possible at any time; in case of agreement among the Parties, 
they may be in place in parallel to the panel process.  
4.18.   Detailed disciplines, including timeframes, regulate the implementation of the conclusions of 
the panel or AB report , with compliance to  be executed within 60 days from the adoption of the 
report, unless otherwise mutually agreed by the Parties  or by binding arbitration . 
4.19.   Arbitration (Article 19) is subject to mutual agreement by the Parties; all ASEAN Parties shall 
be notified of the agree ment to resort to it. Other Parties may become party to the arbitration 
proceedings  subject to agreement of the Parties involved . Arbitration awards are binding on the                 
Parties and shall be notified to the SEOM and other relevant bodies.  
4.20.   Disagreement between the Parties regarding the implementation of measures shall be 
resolved , if possible , by the same arbitration panel /arbitrator . The timeframe associated with this 
phase shall not exceed 90 days.  
 
31 Its text can be found in https://agreement.asean.org/media/download/20200128120825.pdf . It 
supersedes the 2004 Pr otocol . WT/REG457/2  
 
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4.21.   Failure to eliminate the inconsistent mea sure(s) opens the door to compensation to be 
mutually agreed. Should no such agreement be found, the affected Party may be authorized by the 
SEOM  to suspend concessions or other obligations. Cross -sectoral retaliation is authorized as a 
second resort. Reta liation may also be challenged; in that case, the arbitration panel shall rule on 
the issue within a maximum of 60 days.  
4.22.   Article 23  invite s the Parties to exercise "due restraint" on the initiati on of disputes involving 
an ASEAN least -developed Party, and  in asking for compensation or seeking authorisation for 
retaliation. Upon request of such a Party, the Chair of the SEOM  shall offer his /her good offices, 
conciliation and mediation with a view to assisting the settle ment of  the dispute, before a request 
for a panel is made.  
4.23.   As of December 2023, no case was open under EDSM . 
4.7  Relationship with other agreements concluded by the parties  
4.24.   Table 4.1 below provides a snapshot of existing trade agreements concluded by the Parties, 
either collectively under ASEAN or  individually. The table includes agreements notified to the WTO 
as well as those n ot notified and in force at the time of the drafting of this Factual Presentation.  
Table 4.1 ASEAN Member States: participation in other RTAs (notified and non -notified in 
force), as of 7 December  2023  
PARTICIPATION IN OTHER RTAS  
NOTIFIED  
ASEAN Member States - Collectively  
ASEAN - Australia - New Zealand  ASEAN – India AFAS 
ASEAN – China  ASEAN - Japan  
ASEAN – Hong Kong, China  ASEAN - Korea, Republic of  
Brunei Darussalam  
Brunei Darussalam - Japan  CPTPP  TPSEP  
Cambodia  
Korea, Republic of - Cambodia  
Indonesia  
Chile – Indonesia  Indonesia - Australia  Japan - Indonesia   
EFTA – Indonesia  Indonesia – Korea, Republic of  Mozambique - Indonesia  
GSTP   Indonesia – Pakistan   
Lao PDR  
Asia Pacific Trade Agreement (APTA)  Lao PDR - Thailand  
• APTA - Accession of China  
Malaysia  
Chile – Malaysia  GSTP  New Zealand – Malaysia  
CPTPP  Japan – Malaysia  Pakistan – Malaysia  
India - Malaysia  Malaysia - Australia  Türkiye - Malaysia  
Myanmar  
GSTP  
Philippines  
EFTA – Philippines  Japan - Philippines  Protocol on Trade Negotiations 
(PTN)  GSTP  
Singapore  
China – Singapore  India – Singapore  Singapore – Australia  
CPTPP  Japan - Singapore  Singapore - Chinese Taipei  
Costa Rica – Singapore  Jordan - Singapore  TPSEP  
EFTA – Singapore  Korea, Republic of - Singapore  Türkiye – Singapore  
EU – Singapore  New Zealand - Singapore  United Kingdom - Singapore  
GSTP  Panama - Singapore  United States - Singapore  
Gulf Cooperation Council (GCC) - 
Singapore  Peru - Singapore  
Thailand  
Chile – Thailand  Japan – Thailand  Thailand – Australia  
GSTP  Lao PDR – Thailand   Thailand - New Zealand  
India - Thailand   
Viet Nam  
Chile - Viet Nam  Eurasian Economic Union (EAEU) 
- Viet Nam  Japan - Viet Nam  
CPTPP  Korea, Republic of - Viet Nam  
EU - Viet Nam  GSTP  United Kingdom - Viet Nam  WT/REG457/2  
 
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PARTICIPATION IN OTHER RTAS  
NOT NOTIFIED  
Name  Entry into force  Coverage  
ATISA  05-Apr-21 Services  
APTA - Accession of Mongolia  01-Jan-21 Goods & Services  
China - Cambodia   01-Jan-22 Goods & Services  
Developing -8 PTA  31-Oct-22 (Indonesia)  
25-Aug-22 (Malaysia)  Goods  
Peru - Thailand  31-Dec-11 Goods  
RCEP  01-Jan-22 Goods & Services  
Sri Lanka - Singapore  01-May-18 Goods & Services  
United Arab Emirates  – Indonesia  01-Sep-23 Goods & Services  
Source:  WTO Secretariat. Further information on RTAs notified and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
4.8  Government procurement  
4.25.   There are no specific provisions on government procurement in ATIGA . However, in 
accordance with the 1986 Agreement of the Preferential Short Listing of ASEAN Contractors , (in 
force since June 1988)  a preferential scheme provides that at least one prequalified ASEAN 
contractor shall be entered in the shortlist and invited to submit a bid. The Agreement applies to 
civil works and industrial construction projects funded by international institutions su ch as World 
Bank and Asian Development Bank and which require as a condition international competitive 
bidding.  
4.26.   Only Singapore is a Party to the WTO Government Procurement Agreement, while Indonesia, 
Malaysia, the Philippines, Thailand and Viet Nam have observer status . 
4.9  Intellectual property rights  
4.27.   As of June 2023, the 1995 ASEAN Framework Agreement on Intellectual Property Cooperation  
was not yet in force since ratification by Malaysia was still pending. Nevertheless, cooperation on 
intellectual property rights (IPR) is in place among ASEAN countries, in particular under the 1996 
ASEAN Working Group on Intellectual Property Cooperation (AWGIPC). Further, the ASEAN IPR 
Action Plan 2016 -2025 comprise four strategic goals, providing for the development of a more robust 
IP system; of regional  IP platforms and infrastructures;  of an expanded and inclusive IP ecosystem; 
and of regional mechanisms to promote asset creation and commercialization, particularly GIs and 
traditional knowledge.32  
4.10  Competition  
4.28.   There are n o specific provisions on competition in ATIGA . Nevertheless, with the 
establishment in 2007 of the ASEAN Experts Group on Competition , work is progressing towards 
establishing enforceable competition rules in all Parties. This work is progressing on the ba sis of the 
ASEAN Competition Action Plan 2016 -2025, which comprises five strategic goals.33 
4.11  Environment  
4.29.   There are no specific provisions on environment in ATIGA . Nevertheless, in the context of the 
ASEAN Ministerial Meeting on Environment, the ASEAN Senior  Officials on Environment, thematic 
working groups and the ASEAN Centre for Biodiversity, work focus on regional policies, measures 
and programmes aimed at promot ing environmental protection and sustainable development. As of 
June 2023, the 1985 ASEAN Agreement on the Conservation of Nature and Natural Resources was 
not in force.34 
 
32 Additional information can be found at https://asean.org/our -communities/economic -
community/competitive -innovative -and-inclusive -economic -region/intellectual -property -rights .  
33 Additional infor mation can be found at  https://asean.org/our -communities/economic -
community/competitive -innovative -and-inclusive -economic -region/competition .  
34 Additional information can be found at https://asean.org/our -communities/asean -socio-cultural -
community/envi ronment/ .  WT/REG457/2  
 
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4.12  Labour  
4.30.   There are no specific provisions on labour in ATIGA . Nevertheless, cooperation on labour 
issues is in place, in particular in the ASEAN Labour Ministers Meeting, which meets every two years, 
the Senior Labour Officials Meeting and its three subsidiary bodi es.35 
4.13  Electronic commerce  
4.31.   The ASEAN Agreement on Electronic Commerce , signed on 22 January 2019, entered into 
force on 2 December 2021.36 It applies to measures by the Parties affecting electronic commerce, 
excluding government procurement . In summary, the Agreement  includes : 
a. disciplines of a mandatory nature , as from entry into force : 
i. expanding paperless trading consistent with the ASEAN Customs Agreement;  
ii. accept ance of electronic signatures  unless otherwise provided in domestic laws. A 
grace period of five years was granted for Cambodia, Lao PDR and Myanmar ;  
iii. acceptance of electronic authentication as soon as possible;  
iv. protection to  e-commerce consumers equivalent to other forms of commerce . A grace 
period of five years was granted for Cambodia, Lao PDR and Myanmar;  
v. to eliminat e/minimize barriers to the flow of information across borders, subject to 
appropriate safeguards. This requirement does not apply to financial service nor  
financial se rvice suppliers;  
vi. prohibition of location requirements for computing facilities , subject to domestic laws. 
This requirement does not apply to financial services nor financial service suppliers;  
b. mandatory disciplines to be implemented after entry into force:  
i. as soon as practicable, implementing legislation for electronic authentication that do es 
not limit recognition to certain technologies and models  and that authorize participants 
to prove compliance. Parties may however request  compliance with specific sta ndards 
or certification methods ; 
ii. once a legislation  is enacted , it shall provide measures protect ing the personal 
information of the users of e -commerce ;  
iii. as soon as practicable, implement  laws and regulations governing electronic 
transactions , taking into account applicable international conventions or model laws 
relating to e -commerce ; 
c. best endeavour disciplines that encourage  alignment of the Parties' e-commerce polic ies 
and regulatory approaches;  the use of alternative dispute resolution rega rding e -
commerce transactions ; the use of interoperable electronic authentication  and of e-
payment systems . 
4.32.   The dispute settlement provisions described under  section  4.6   above  on the ASEAN EDSM 
apply with respect to the Agreement  on Electronic Commerce . In case of inconsistency between it 
and any other ASEAN agreement, the latter shall prevail . 
4.33.   The SEOM  oversees implementation, with the ASEAN Coordinating Committee on Electronic 
Commerce (ACCEC) directly responsible  for monitor ing it in collaboration with other ASEAN sectoral 
 
35 Additional information can be found at https://asean.org/our -communities/asean -socio-cultural -
community/labour/ .  
36 Its text can be found in https://agreement.asean.org/media/download/20190306035048.pdf .  WT/REG457/2  
 
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bodies.  The Agreement is to be reviewed within three years from its entry into force, and every three 
years thereafter.  
4.34.   The Agreement has no provision concerning  customs duty for digital products transmitted 
electronically.  
4.14  Small and medium -sized enterprises  
4.35.   There are no specific provisions on micro, small and medium -sized (MSMEs)  enterprises in 
ATIGA. However, work on MSMEs takes place in accordance with the ASEAN Strategic Action Plan 
for SME Development 2016 –2025 and its five strategic go als, supervised by th e ASEAN Coordinating 
Committee on Micro, Small and Medium Enterprises (ACCMSME ), meeting twice a year.37  
4.15  Other provisions  
4.15.1   Flexibility and capacity building  
4.36.   ATIGA provides  flexibility through  specific provisions so to e nhanc e the participation  of its 
Member States . These have been described elsewhere in th is document.  
4.37.   In addition it  foresees programmes aimed at strengthening Parties' domestic capacity. These 
include a work plan under the Initiative for ASEAN Integration and other capacity building 
initiatives.38  
4.15.2    Regional and Local Government and Non-Governmental Bodies  
4.38.   Article 18  states that each Party sha ll, with respect to of ATIGA 's provisions : 
a. take "such reasonable measures as may be available to it" to ensure their observance 
by the regional and local government and authorities ; and  
b. "endeavour to ensure " their observance by non-governmental bodies in the exercise of 
powers delegated by central, regional or local governments or authorities  within its 
territory . 
 
37 Additional information can be found at https://asean.o rg/our -communities/economic -
community/resilient -and-inclusive -asean/development -of-micro -small-and-medium -enterprises -in-asean -
msme/ .  
38 Additional information can be found at https://asean.org/wp -content/uploads/IAI -workplan -IV.pdf .  WT/REG457/2  
 
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ANNEX 1  
1. Table A1.1 shows tariff liberalization by the Parties under ATIGA  by total, agricultural and 
industrial products. Applied MFN rates in 2021 serve as a comparison.  
2. In 2021, under the Agreement Brunei Darussalam and Singapore provided duty -free 
treatment to all products fro m their ATIGA partners  (from duty free treatment for 95.6% and 99.96% 
respectively on an MFN basis) . Average applied MFN tariffs in the other Parties ranged from 6.9% in 
Malaysia and Myanmar  to 14% in Thailand , while between 4.9% and 57.4% of tariffs were duty free . 
On agricultural products, the share of MFN duty -free lines in Malaysia  was 72.6%, but lower than 
14.1% in all the other seven  Parties. Under ATIGA, the share of agricultural duty-free lines  in 2021  
was above  90% in all Parties except Lao PDR – which, at 83.8% , has the lowest percentage of 
agricultural lines free for its partners. The percentage of MFN duty -free lines for i ndustrial products 
in 2021 ranged from 4% in Myanmar to 54.5% in Malaysia, while duty -free treatment  under ATIGA 
in 2021 was applied for more tha n 99% of the tariff. By the end of implementation (2012, 2024 or 
2025), a minimum of 99.2% of industrial products would be traded duty -free under ATIGA.  
Table A1. 1: ASEAN: Indicators of MFN and preferential rates for imports within ASEAN  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 01 -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 dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Overall (%)  
On dutiable 
(%) 
Brunei  Darussalam  
MFN 2021 0.2 5.6 95.6 0.0 0.0 98.7 0.3 5.6 95.0 
ATIGA  2021 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Cambodia  
MFN 2021 11.6 13.6 14.6 13.2 14.7 9.7 11.3 13.3 15.5 
ATIGA  2021 0.2 12.2 98.6 0.4 7.9 95.5 0.1 16.5 99.2 
 2023 0.2 11.4 98.6 0.4 7.9 95.5 0.1 15.1 99.2 
 2025 0.2 12.6 98.8 0.4 7.9 95.5 0.1 19.7 99.4 
Indonesia  
MFN 2021 10.1 11.4 12.0 10.1 10.9 7.0 10.1 11.6 13.0 
ATIGA  2021 0.7 61.9 98.8 4.0 95.8 95.6 0.1 11.9 99.5 
Lao PDR  
MFN 2021 8.6 9.1 5.5 11.5 12.4 7.5 8.1 8.5 5.1 
ATIGA  2021 0.2 7.8 96.7 0.8 5.0 83.8 0.1 18.7 99.2 
Malaysia  
MFN 2021 6.9 16.4 57.4 2.7 11.1 72.6 7.7 16.9 54.5 
ATIGA  2021 0.1 10.1 98.7 0.3 7.4 93.2 0.0 16.5 99.7 
Myanmar  
MFN 2021 6.9 7.2 4.9 9.7 10.8 9.6 6.4 6.6 4.0 
ATIGA  2021 0.0 6.6 99.4 0.0 3.9 99.0 0.0 7.6 99.5 
The Philippines  
MFN 2021 7.5 8.8 14.3 10.4 10.8 3.4 7.0 8.4 16.3 
ATIGA  2021 0.1 11.6 99.3 0.3 10.3 97.1 0.0 13.9 99.7 
Singapore  
MFN 2021 0.00 0.00 99.96  0.00 0.00 99.77  0.00 0.00 100.00  
ATIGA  2021 0.00 0.00 100.00  0.00 0.00 100.00  0.00 0.00 100.00  
Thailand  
MFN 2021 14.0 20.1 30.4 25.7 29.9 14.1 11.8 17.7 33.5 
ATIGA  2021 0.0 5.0 99.9 0.0 5.0 99.1 0.0 0.0 100.0  
Viet Nam  
MFN 2021 12.0 17.1 29.2 18.5 20.8 11.1 10.7 16.1 32.6 
ATIGA  2021 0.4 24.0 98.5 1.6 30.3 94.8 0.1 15.8 99.2 
 2022 0.4 23.9 98.5 1.6 30.3 94.8 0.1 15.6 99.2 
 2023 0.3 23.6 98.5 1.6 30.3 94.8 0.1 14.8 99.2 
 2024 0.3 27.1 98.8 1.6 30.3 94.8 0.1 20.4 99.5 
Source:  WTO estimates based on the data from the Authorities, ASEAN Secretariat and the WTO -IDB. WT/REG457/2  
 
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3. Table A1.2 shows Parties' tariff liberalization by HS section  (see also  Section 3.1.3  ), 
presenting  MFN dutiable lines in 2021 and the final average dutiable tariff, when these exist . As 
stated elsewhere in this Factual presentation, liberalization beyond 2021 concerned petroleum 
products in Cambodia and Viet Nam . Dutiable lines remaining will range from 5% to 35% in 
Cambodia; 6% to 107.3% in Indonesia; 4.9% to 30% in Lao PDR; 5% to 16.5%  in Malaysia; 0.5%  
to 9.5% in Myan mar; 0.5% to 21.9%  in the Philippines; 5% in Thailand (only Section II); and 5.5% 
to 43.6%  in Viet Nam.  
Table A1. 2: ATIGA Parties: Tariff elimination under the Agreement, by HS Section  HS 
Section  
No. lines  
MFN 2021  MFN 2021  Under ATIGA  MFN 2021  Under ATIGA  
Average 
tariff  
(%) No. 
dutiable 
lines Free 2021  Average 
tariff  No. 
dutiable 
lines Free 
2021  Free 
2025  Remain 
dutiable 
linesa 
 BRN KHM  
I 589 Free   12.5 551 530   21  
(5%) 
II 491 0.0 16 16 8.4 401 345   56 
(8.9%)  
III 175 Free   7 175 175     
IV 470 0.0 7 7 21.5 430 430     
V 218 0.0 22 22 7.5 148 124 24   
VI 1,259  0.1 40 40 7.5 1,017  987   30 
(8.5%)  
VII 565 Free   8.9 428 428     
VIII 91 Free   12.5 91 91     
IX 228 3.4 153 153 11.8 228 228     
X 300 Free   6.7 285 285     
XI 1175 0.4 81 81 8.3 988 988     
XII 84 2.8 47 47 14.8 84 84     
XIII 250 Free   10.9 250 250     
XIV 86 Free   2.5 31 31     
XV 1,035  Free   8.2 817 817     
XVI 2,133  0.1 26 26 13.1 1,907  1,907      
XVII  1,033  Free   19.9 888 888     
XVIII  326 0.6 18 18 14.6 289 289     
XIX 30 Free   26.8 23 1   22 
(35%)  
XX 267 1.4 71 71 15 204 204     
XXI 8 Free   Free        HS 
Section  
No. lines  
MFN 2021  MFN 2021   Under ATIGA   MFN 2021   Under ATIGA   
Average 
tariff 
(%) No. 
dutiable 
lines  Free 
2021  Remain 
dutiable 
linesa Average 
tariff  No. 
dutiable 
lines  Free 
2021  Remain dutiable 
linesa 
 IDN LAO 
I 589 5.3 556 556   10.1 589 475 114 (4.9%)  
II 491 5.3 439 429 10 
(25%)  12.6 431 279 152 (5%)  
III 175 4.3 150 150   10 162 162   
IV 470 23.6 460 394 66 
(107.3%)  12.4 413 400 13 (5%)  
V 218 3.2 133 133   5.1 218 218   
VI 1,259  5 1065 1,046  19 
(21.3%)  6.8 1259 1,245  14 (14.4%)  
VII 565 9.3 557 557   9.2 565 565   
VIII 91 8.6 60 60   16.4 91 91   
IX 228 5.1 111 111   23 228 228   
X 300 4.5 255 255   6 300 300   
XI 1175 15.3 1,169 1,169    9.3 1,173 1,173    
XII 84 16.4 84 84   11.9 84 84   
XIII 250 9.2 248 248   5.9 250 250   
XIV 86 7 68 68   5 86 86   
XV 1035 9.4 906 906   6.3 1035 1,035    WT/REG457/2  
 
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 HS 
Section  
No. lines  
MFN 2021  MFN 2021  Under ATIGA  MFN 2021  Under ATIGA  
Average 
tariff  
(%) No. 
dutiable 
lines Free 2021  Average 
tariff  No. 
dutiable 
lines Free 
2021  Free 
2025  Remain 
dutiable 
linesa 
XVI 2133 5.6 1,694 1,694    7.2 2133 2,129  4 (5%)  
XVII 1033 26.1 962 962   8 569 549 20 (10%)  
XVIII  326 5.6 296 296   6.7 326 326   
XIX 30 6 30   30 (6%)  30 30   30 (30%)  
XX 267 10.7 262 262   12.3 267 264 3 (8.3%)  
XXI 8 4.4 6 6  5 8 5 3 (5%)  HS 
Section  
No. lines  
MFN 2021  MFN 2021   Under ATIGA   MFN 2021   Under ATIGA   
Average 
tariff 
(%) No. 
dutiable 
lines  Free 
2021  Remain 
dutiable 
linesa Average 
tariff  No. 
dutiable 
lines  Free 
2021  Remain dutiable 
linesa 
 MYS MMR  
I 589 2.2 56 56   7.7 478 478   
II 491 2.2 99 70 29 (10%) 9 437 423 14 (4.6%)  
III 175 3.1 93 93   3.7 174 174   
IV 470 4 224 136 88 (5%)  15.2 470 467 3 (0.5%)  
V 218 1.5 27 27   2.9 193 193   
VI 1,259  2 172 172   3.7 1,177 1,168 9 (4.3%)  
VII 565 13.4 414 414   3.5 563 563   
VIII 91 0.3 3 3   7.7 91 91   
IX 228 9.3 115 115   11.4 214 214   
X 300 10.4 194 194   2.8 281 281   
XI 1175 6.2 544 544   11.6 1174 1173 1 (1%)  
XII 84 5 27 27   6.8 84 84   
XIII 250 17.4 184 184   4.1 250 250   
XIV 86 0.6 8 8   11.9 81 81   
XV 1035 9 738 738   4.1 1,020 1,020   
XVI 2133 4.6 672 672   4.2 2,000 2,000   
XVII 1033 18.9 833 833   12.2 965 964 1 (5%)  
XVIII  326 0.5 13 13   5.4 326 326   
XIX 30 14.3 26   26 
(16.5%)  9.5 30   30 (9.5%)  
XX 267 10.2 161 161   8.8 267 267   
XXI 8 0.6 1 1   4.6 8 1 7 (4.9%)  HS 
Section  
No. lines  
MFN 2021  MFN 2021  Under ATIGA  MFN 2021   Under ATIGA   
Average 
tariff  
(%) No. 
dutiable 
lines  No. dutiable 
lines  Average 
tariff  No. 
dutiable 
lines  Free 
2021  Remain dutiable 
linesa 
 SGP PHL 
I 589 Free   10.5 559 530 29 (4.8%)  
II 491 Free   10.1 473 457 16 (21.9%)  
III 175 Free   8.7 175 175   
IV 470 0.0 4 4 11.5 459 454 5 (0.5%)  
V 218 Free   1.8 154 154   
VI 1,259  Free   3.2 1,227  1,227    
VII 565 Free   7.9 561 561   
VIII 91 Free   7.4 91 91   
IX 228 Free   6.9 192 192   
X 300 Free   5.5 284 284   
XI 1175 Free   10.9 1,169  1,169    
XII 84 Free   9.7 84 84   
XIII 250 Free   7.2 240 240   
XIV 86 Free   5.4 86 86   
XV 1,035  Free   5.5 924 924   
XVI 2,133  Free   2.4 1,096  1,096    
XVII  1,033  Free   20.3 1,010  1,010    
XVIII  326 Free   1.8 182 182   
XIX 30 Free   13.8 30 1 29 (13.9%)  
XX 267 Free   7.4 265 265   WT/REG457/2  
 
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 HS 
Section  
No. lines  
MFN 2021  MFN 2021  Under ATIGA  MFN 2021  Under ATIGA  
Average 
tariff  
(%) No. 
dutiable 
lines Free 2021  Average 
tariff  No. 
dutiable 
lines Free 
2021  Free 
2025  Remain 
dutiable 
linesa 
XXI 8 Free   8.1 8 8   
 THA VNM 
I 589 15.4 406 406  12.4 497 476   21 
(26.4%)  
II 491 28.2 442 427 15 (5%)  15.2 426 416   10 (5.5%)  
III 175 40.3 173 173  16.5 175 175    
IV 470 30.5 461 461  30.3 435 376   59 
(43.6%) 
V 218 2.1 63 63  6.9 149 124 25  
VI 1,259  3 450 450  3 510 496   14 
(19.1%)  
VII 565 7 507 507  8.8 480 456   24 
(19.8%)  
VIII 91 10.6 75 75  12.7 67 67     
IX 228 6.3 146 146  7.3 119 119     
X 300 3.5 167 167  12.7 263 263     
XI 1175 15.3 11,39 1,139   12.6 1,083 1,083      
XII 84 21.1 84 84  22.3 78 78     
XIII 250 11.4 199 199  20 237 237     
XIV 86 Free     12.2 67 67     
XV 1035 6.1 762 762  8 671 671     
XVI 2133 4.7 1,056 1,056   6.1 1,090 1,090      
XVII  1033 49.2 963 963  34.2 947 947     
XVIII  326 2.9 131 131  4.5 106 106     
XIX 30 27 27 27  5.2 6     6 (25.8%)  
XX 267 12.7 266 266  17.8 250 250     
XXI 8 8.8 7 7  3.8 3 3     
a In brackets the average remaining dutiable tariff for the relevant HS Section, excluding specific rates 
(HS Sections 10 and 17 in Indonesia and 22 in Malaysia).  
b Includes 13 prohibited tariff lines (8 under HS Section II and 5 under HS Section VI) . 
Note:  "0.0" means there is at least one remaining dutiable rate which is <0.1%.  
Source:  WTO estimates based on the data from the ASEAN secretariat, ASEANstats and the WTO -IDB. 
4. The market access conditions for the top 25 exports of each Party (at 6-digit level , average 
2018-2020) in the markets of the other ATIGA Parties are summarized below. Detailed tables by 
Party can be consulted in the RTA database.  
5. Chart A1.1 summarizes the Parties' top 25 exports  by major product categories  on average in 
2018-20; they account ed for between 97.2% of global exports  for Brunei Darussalam and 33.5% 
for Thailand . The majority of such export s are of industrial products; the highest percentage of 
agricultural products is found in Lao PDR, where it accounted for one -fifth of the top 25  products . 
6. Some exports are common to various Parties; when double counting is removed, there are a 
total of 171  top export products at the HS 6-digit level. Among these, 16 will remain dutiable in 
some markets (see Table A1.3 below), with rice being the most protected product – three categories 
of rice remain dutiable in at least three ATIGA Parties.  
7. In 2021, all the Parties' top 25 exports were already duty -free on an MFN basis in Singapore. 
Thus, references to MFN duty -free in the paragraphs below refer only to the market access conditions 
in the nine other Parties .  WT/REG457/2  
 
- 28 - 
 
Chart A1.1 ATIGA  Parties ' Top 25 exports to the  world: Share in global exports  
(% of 2018 -2020 exports)  
 
Source:  WTO estimates based on the data from the ASEAN secretariat, ASEANstats and the WTO -IDB. 
Table A1. 3: ATIGA: Products remaining dutiable  
Remaining dutiable products  Parties affected   Markets  HS Description  
010229  Live cattle  MMR  LAO 
071331  Dried, shelled beans  MMR  LAO 
071410  Manioc "cassava"  LAO PHL 
080310  Plantains   LAO-MMR MYS 
080390  Bananas  PHL  MYS 
081060  Durians  THA  MYS 
090111  Coffee  LAO  THA 
100590  Maize  LAO  PHL 
100620  Husked or brown rice  MMR  IDN-LAO-MYS-VNM 
100630  Semi-milled or wholly milled rice   KHM-THA-VNM IDN-LAO-MYS-MMR-PHL 
100640  Broken rice  MMR  IDN-LAO-MYS 
160232  Meat or offal of fowls  THA  VNM 
170199  Cane or beet sugar and sucrose, solid  LAO  IDN-PHL-VNM 
210690  Food preparations, n.e.s.  SGP IDN 
240220  Cigarettes  LAO  MYS-VNM 
880330  Parts of aeroplanes or helicopters, n.e.s.  BRN-MYS-PHL-SGP LAO 
Source:  WTO estimates based on the data from the ASEAN secretariat, ASEANstats and the WTO -IDB. 
8. Brunei Darussalam 's top 25 exports  account ed for 97.2% of its global exports . In 2021, on 
average 5.4% of such trade remained dutiable in other ATIGA markets.  Only "parts of aeroplanes 
or helicopters", account ing for 0. 3% of its global exports, will remain dutiable  upon full 
implementation of ATIGA  in Lao PDR , where it face d an MFN  10% tariff  in 2021 . Also in  2021, none 
of Brunei's top 25 products were MFN duty -free in Lao PDR, while that was the case for between 2 
(Myanmar) and 18 (Thailand) products in other Parties.  In 2021, duty -free p roducts under ATIGA 
had MFN rates ranging between 0.3%  and 15%. The late r liberalization of p etroleum products in 
Viet Nam ( 2024) affects 37.6% of Brunei's global exports and 10.4% in the case of Lao PDR ( 2025); 
these w ere subject to MFN rates ranging from 1% to 18.8%  in Viet Nam and around 12% in Lao 
PDR in 2021 .  
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%VNMTHASGPPHLMMRMYSLAOIDNKHMBRN
Top 25 exports to the world: Share in global exports
Agricultural Fuels HS 27 Textiles HS 50-62 Machinery HS 84
Machinery HS 85 Vehicles HS 87 Other industrialWT/REG457/2  
 
- 29 - 
 
9. Cambodia's top 25 exports account ed for 54.6 % of its global exports . In 2021, on average 
only 1.6% of such trade remained dutiable in other ATIGA markets.  Cambodia's exports of rice under 
HS 1006.30, accounting for 2.8% of its global exports,  will not be liberalized in Indonesia, Lao PDR, 
Malaysia,  Myanmar and the Philippines . They will however benefit from preferential rates in all 
partners except Myanmar, which applies an MFN rate of 5% . In 2021, all other 24 products in other 
ATIGA markets as well as rice in Brunei , Singapore, Thailand and Viet Nam we re duty-free, either 
on an MFN basis (from 1 product in Thailand up to 22 in Brunei) or under the Agreement. MFN rates 
for products that were liberalized ranged from 2.5% (gold in Indonesia) to 52% (rice in Malaysia).   
10. Indonesia's top 25 exports account ed for 46.5 % of its global exports . In 2021, on average 
only 0.2% of such trade remained dutiable in other ATIGA markets. All of Indonesia's top 25 global 
exports are liberalized under ATIGA; the latest duty elimination concerns petroleum oils (HS 2709.00 
accounting for 1.7% of its global exports) that will become duty free in Viet Nam in 2024. In 2021, 
between 1 (Lao PDR) an d 22 (Brunei) products were MFN duty -free. Products that were free in 2021 
under ATIGA faced average MFN rates ranging from 1% ( wood pulp, f erro-nickel  and tin in the 
Philippines ) to 143% (c rude palm oil  in Thailand) . 
11. Lao PDR's top 25 exports account ed for 79.9% of its global exports . In 2021, on average only 
1.3% of such trade remained dutiable in other ATIGA markets.  For Lao PDR, six of its top 25 global 
exports will remain dutiable in some of its ATIGA partners. Sugar (1.1% of exports) remain s dutiable 
in Indonesia, the Philippines and Viet Nam, while benefitting from a maximum preferential rate of 
10% (compared to MFN rates that are either specific or reaching up to 85%). Cigarettes (1% of 
exports) remain dutiable in Malaysia, at a preferential rate  of 5%, and Viet Nam, where it is subject 
to the MFN rate of 135%. Plantains, coffee , manioc  and maize (respectively 2.8%, 1.3% , 2.2%  and 
0.6% of its global exports) remain dutiable in one market each – respectively Malaysia, Thailand 
and the Philippines for th e latter two products. Preferential rates of 5% apply in all of these markets, 
down from MFN rates up to 90% (or subject to a compound rate). 
12. Malaysia's top 25 exports account ed for 50.6 % of its global exports . In 2021, on average only 
1.2% of such trade r emained dutiable in other ATIGA markets. A number of  top exports were already 
MFN duty -free in 2021, but in Cambodia, Lao PD R and Myanmar liberalization  was mainly under 
ATIGA. One product - parts of aeroplanes or helicopters  accounting for 0.6% of its exp orts – remain 
dutiable in Lao PDR.  The MFN rates for products traded on a duty -free basis under ATIGA ranged 
between 0.6% and 25%  in 2021 . Petroleum under HS 2709.00 and 2710.12, accounting for 
respectively 2.9% and 1.5% of Malaysia's global exports , will become duty -free in Cambodia and 
Viet Nam either in 2024 or 2025.  
13. Myanmar's top 25 exports account ed for 61.6% of its global exports. In 2021, on average 
3.3% of such trade remained dutiable in other ATIGA markets ; after that, petroleum will be 
liberalized in Cambodia in 2025.  The number of products already duty -free on an MFN basis ranged 
from 2 in Malaysia to 24 in Brunei. Among the top 25 exports of Myanmar , five – cattle, beans, 
plantains and two types of  rice - will remain dutiable in different m arkets. In terms of Myanmar's 
global exports, these account ed for between 3.3% of its exports (in Viet Nam's market) up to 10.1% 
(in Lao PDR). The se products were subject to MFN rates in 2021 ranging from 5% to 50% and 
specific rates in Indonesia; in some cases , a preferential rate appl ies. 
14. The Philippines' top 25 exports account ed for 61.7 % of its global exports . In 2021, on average 
only 0.4% of such trade remained dutiable in other ATIGA markets.  Two products – bananas in 
Malaysia and p arts of aeroplanes or helicopters  in Lao PDR remain dutiable; they account ed for 2.5% 
and 1% of its global exports, respectively. Bananas will benefit from a preferential rate of 5%  in 
Malaysia  (the specific component of the MFN rate is eliminated) but parts of aeroplanes will be 
subject to the MFN rate in Lao PDR. The MFN rates for products liberalized under ATIGA range d in 
2021 from 1.4% to 52%.  
15. Singapore's top 25 exports account ed for 52.2 % of its global exports . In 2021, on average  
1.9% of such trade remained dutiable in other ATIGA markets.  A number of its top exports were 
already duty -free on an MFN basis, except in Cambodia, Lao PDR and Myanmar. Products liberalized 
under ATIGA faced MFN average rates ranging from 0.3% to 35%  in 2021, and specific rates in 
Brunei. Petroleum products, accounting for a maximum of 10.7% o f its global exports, will be 
liberalized in 2024 or 2025 in Viet Nam and Cambodia. Food preparations and parts of aeroplanes 
or helicopters will remain dutiable res pectively in Indonesia and Lao PDR (1.3% and 1.5% of global 
exports)  and were subject to MFN rates of 150% and 10% . WT/REG457/2  
 
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16. Thailand's top 25 exports account ed for 33.5% of its global exports . In 2021, on average 1. 4% 
of such trade remained dutiable in other ATIGA  markets ; further liberalization will occur in 2024 and 
2025 for two petroleum products (accounting for a maximum of 2.7% of its global exports) in Viet 
Nam and Cambodia . A small number of Thailand's top exports was already MFN dut y-free in 2021; 
for produ cts liberalized under ATIGA, the MFN rates range d in 2021  between 0.3% and 60%  (specific 
rates in Brunei ). Three products remain dutiable – durian in Malaysia , milled rice in Indonesia, Lao 
PDR, Malaysia, Myanmar and the Philippines , and meat of fowls in V iet Nam; collectively they 
account ed for a maximum of 3.3% of its global exports.  Preferential rates (between 5% and 35%) 
will apply except for rice in Lao PDR and Myanmar; the MFN rates for all these products range d 
between 5% to 40% (specific in Indonesi a). 
17. Viet Nam's top 25 exports account ed for 45.4% of its global exports . Many of these were 
duty-free on an MFN basis in 2021; under ATIGA, liberalization was completed  by 2021. Among its 
top 25 exports, only semi-milled or wholly milled rice  (0.9% of its global exports) remains dutiable 
in Indonesia, Malaysia , the Philippines , Lao PDR and Myanmar, with preferential rates applied in 
the former three Parties. MFN dutiable rates in 2021 ranged from 1% to 52%; for rice, a specific 
rate was applie d in Indonesia and MFN duties between 5% and 90% were applied in the other four 
markets.   WT/REG457/2  
 
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ANNEX 2  
LIST OF LEGAL INSTRUMENTS UNDER THE ASEAN ECONOMIC COMMUNITY   
Table A2.1 lists Agreements under the ASEAN Economic Community in force as of 28 April 2023 . 
Table A 2.1 List of Agreements under the ASEAN Economic Community in force as of 
28 April 2023  
No.a Legal Instrument  Signature  Date of Entry 
into Force  
17. ASEAN Protocol on Enhanced Dispute Settlement Mechanism  20-Dec-2019 20-Jun-2022 
18. ASEAN Agreement on Electronic Commerce  22-Jan-2019 02-Dec-2021 
22. ASEAN Agreement on Medical Device Directive  21-Nov-2014 01-Jan-2015 
23. Memorandum of Understanding on ASEAN Co -Operation in 
Agriculture and Forest Products Promotion Scheme  24-Sep-2014 24-Sep-2014 
25. ASEAN Agreement on Customs  30-Mar-2012 07-Nov-2014 
32. ASEAN Petroleum Security Agreement  01-Mar-2009 22-Mar-2013 
33. ASEAN Trade in Goods Agreement  26-Feb-2009 17-May-2010 
33.1. Memorandum of Understanding between the Governments of the 
Participating Member St ates of the Association of Southeast Asian 
nations (ASEAN) on the Pilot Project for the Implementation of a 
Regional Self -Certification System  30-Aug-2010 25-Oct-2010 
33.3. Protocol to Amend Certain ASEAN Economic Agreements related to 
Trade  in Goods  08-Mar-2013 10-Sep-2014 
33.4. First Protocol to Amen d the ASEAN Trade in Goods Agreement  22-Jan-2019 20-Sep-2020 
37. Protocol to Provide Special Consideration for Rice  and Sugar  23-Aug-2007 23-Aug-2007 
37.1. Protocol to Amend the Protocol to Provide Special Consideration 
for Rice and Sugar  28-Oct-2010 28-Oct-2010 
39. Agreement to Establish and Implement the ASEAN Sin gle Window  09-Dec-2005 09-Dec-2005 
39.1. Protocol to Establish and Implement the ASEAN Single Window  20-Dec-2006 20-Dec-2006 
39.3. Protocol on the Legal Framework to Implement the ASEAN Single 
Window  04-Sep-2015 01-Aug-2017 
40. Agreement on the ASEAN Harmonized Electrical and Electronic 
Equipment (EEE) Regulatory Regime  09-Dec-2005 17-Oct-2012 
43. ASEAN Framework Agreement for the Integration of Priority 
Sectors  29-Nov-2004  31-Aug-2005 
43.1. ASEAN Sectoral Integration Protocol for Fisheries  29-Nov-2004 31-Aug-2005 
43.2. ASEAN Sectoral Integration Protocol for Electronics  29-Nov-2004 31-Aug-2005 
43.5. ASEAN Sectoral Integration Protocol for e -ASEAN  29-Nov-2004 31-Aug-2005 
43.6. ASEAN Sectoral Integration Protocol for Automotives  29-Nov-2004 31-Aug-2005 
43.7. ASEAN Sectoral Integration Protocol for Agro -Based Products  29-Nov-2004 31-Aug-2005 
43.8. ASEAN Sectoral Integration Protocol for Textiles and Apparel 
Products  29-Nov-2004 31-Aug-2005 
43.9. ASEAN Sectoral Integration Protocol for Wood Based Products  29-Nov-2004 31-Aug-2005 
43.10.  ASEAN Sectoral Integration Protocol for Rubber -Based Products  29-Nov-2004 31-Aug-2005 
43.11.  ASEAN Sectoral Integration Protocol for Health Care  29-Nov-2004 31-Aug-2005 
43.12.  ASEAN Sectoral Integration (Amendment) Protocol for Priority 
Sectors  08-Dec-2006 08-Mar-2007 
43.13.  ASEAN Framework (Amendment) Agr eement for the Integration of 
Priority Sectors  08-Dec-2006 08-Mar-2007 
43.14.  Protocol to Amend Article 3 of the ASEAN Framework 
(Amendment) Agreement for the Integration of Priority Sectors  24-Aug-2007 20-Feb-2008 
44. Agreement on the ASEAN Harmonized Cosmetic Regulatory 
Scheme  02-Sep-2003 02-Sep-2003 
51. ASEAN Framework Agreement on Mutual Recognition 
Arrangements  (MRA)  16-Dec-1998 06-Feb-2009 
51.1. ASEAN Sectoral MRA for Electrical and Electronic Equipment  05-Apr-2002 05-Apr-2002 
51.9. ASEAN Sectoral MRA for Good Manufacturing Practice (GMP) 
Inspection of Manufacturers of Medicinal Products  10-Apr-2009 10-Apr-2009 
51.13.  ASEAN MRA for Bioequivalence Study Reports of Generic Medicin al 
Products  02-Nov-2017 02-Nov-2017 
51.14.  ASEAN Sectoral MRA for Inspection and Certification Systems on 
Food Hygiene for Prepared Foodstuff Products  27-Apr-2018 27-Apr-2018 
51.15.  ASEAN MRA on Type Approval for Automotive Products  16-Jan-2021 15-Jan-2022 
52. ASEAN Framework Agreement on the Facilitation of Goods in 
Transit  16-Dec-1998 12-Oct-2000 
52.1. Protocol 3 Types and Quantity of Road Vehicles  15-Sep-1999 19-Apr-2010 WT/REG457/2  
 
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No.a Legal Instrument  Signature  Date of Entry 
into Force  
52.2. Protocol 4 Technical Requirements of Vehicles  15-Sep-1999 19-Apr-2010 
52.3. Protocol 8 Sanitary and Phytosanitary Measures to Implement the 
ASEAN Framework Agreement on the Facilitation of Goods in 
Transit  27-Oct-2000 13-Jan-2011 
52.4. Protocol 5 ASEAN Scheme of Compulsory Motor Vehicle Insurance  08-Apr-2001 16-Oct-2003 
52.5. Protocol 9 Dangerous Goods  20-Sep-2002 13-Sep-2017 
52.6. Protocol 1 Designation of Transit Transport Routes and Facilities  08-Feb-2007 21-Aug-2011 
52.7. Protocol 6 Railways Border and Interchange Stations  16-Dec-2011 06-Dec-2022 
52.8. Protocol 7 Customs Transit System  24-Feb-2015 19-Feb-2019 
52.9. Protocol 2 Designation of Frontier Posts  04-May-2018 06-Oct-2019 
58. Intellectual Property Cooperation    
58.1. Protocol to Amend ASEAN Agreements  23-Jul-1997 23-Jul-1997 
63. Memorandum of Understanding on Standstill and Rollback on Non -
Tariff Barriers among ASEAN Countries  15-Dec-1987 15-Dec-1987 
64. Agreement of the Preferential Shortlisting of ASEAN Contractors  20-Oct-1986 19-Jun-1988 
64.1. Protocol to Amend ASEAN Agreements  23-Jul-1997  23-Jul-1997 
70. Agreement on the ASEAN Food Security Reserve  04-Oct-1979 24-Jul-1980 
70.2. Second Protocol to Amend the Agreement on the ASEAN Food 
Security  23-Jul-1997 23-Jul-1997 
a ASEAN registry number.  
Source:  ASEAN Secr etariat; https://agreement.asean.org/search/by_pillar/2.html . 
  WT/REG457/2  
 
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ANNEX 3 
LIST OF TERMINATED AGREEMENTS UNDER ARTICLE 91(2) OF ATIGA  
(Annex 11 of ATIGA)  
Table A 3.1 List of terminated Agreements under Article 91(2) of ATIGA  
No. Title of Document  Date  
1 Agreement  on Preferential  Trading  Arrangement  24-Feb-77 
2 Agreement  on the Common  Effective  Preferential  Tariff  Scheme  for the ASEAN  Free 
Trade  Area 28-Jan-92 
3 Protocol  to Amend  the Agreement  on ASEAN  Preferential  Trading  Arrangement  15-Dec-95 
4 Protocol  to Amend  the Agreement  on the Common  Effective  Preferential  Tariff  (CEPT)  
Scheme for the ASEAN Free Trade Area (AFTA)  15-Des-95 
5 Protocol  on the Special  Arrangement  for Sensitive  and Highly  Sensitive  Products  30-Sep-99 
6 Protocol  Regarding  the Implementation  of the Common  Effective Preferential  Tariff  
(CEPT) Scheme Temporary Exclusion List  23-Nop-00 
7 Protocol  to Amend  the Agreement  on the Common  Effective  Preferential  Tariff  (CEPT)  
Scheme for the ASEAN Free Trade Area (AFTA) for the Elimination of Import Duties  31-Jan-03 
8 First Protocol  to Amend  the Special  Arrangement  for Sensitive  and Highly  Sensitive  
Products  03-Sep-04 
9 Protocol  on Improvements  on Extensions  of Tariff  Preferences  under  the ASEAN  
Preferential Trading Arrangement  15-Dec-87 
10 Basic  Agreement  on the ASEAN  Industrial  Cooperation  Scheme  **) 27-Apr-96 
11 Protocol  to Amend  the Basic  Agreement  on the ASEAN  Industrial  Cooperation  
Scheme  **) 21-Apr-04 
**)  The superse ssion of these  agreements  shall take effect  three (3) months  from the date of entry into 
force of the Protocol to Amend Certain ASEAN Economic Agreements related to Trade in Goods.   WT/REG457/2  
 
- 34 - 
 
ANNEX 4  
TARIFF LIBERALIZATION (% OF DUTY -FREE LINES) UNDER ATIGA , CPTPP  AND MFN RATES  
1. The table below presents the percentage of duty -free tariff lines applie d by each Party in terms  
of the applied MFN rate,  under  ATIGA  and other overlapping RTAs . When more than one overlapping 
RTA existed, data for the RTA granting the best treatment was used, subject to availability – in this 
case, the CPTPP between the Parti es concerned . The CPTPP entered into force in 2018 for Singapore 
in 2018, 2019 for Viet Nam, 2022 for Malaysia and 2023 for Brunei Darussalam.  
2. The Parties with overlapping RTAs for which data is available  – Brunei Darussalam, Malaysia, 
Singapore and Viet N am - had, in 2021, b etween 31.4% and 99.96 % of duty -free tariff lines  on an 
MFN basis . In 2021 under ATIGA , more than 98% of the tariff lines will be duty -free. By the end of 
implementation of both RTAs, Malaysia  will have  a higher liberalization under the CPTPP than ATIGA, 
with only 0.2% dutiable lines under CPTPP - achieved in 2023 - but 1.3% under ATIGA  (since 2010). 
By 2028,  however, liberalization  under ATIGA is higher than under the CPTPP.  Brunei and Singapore 
would have eliminated  all tariffs under both Agreements, in 2010 in the case of ATIGA, and under 
the CPTPP in 2018 for Singapore and in  2028 for Br unei. Viet Nam's liberalization under ATIGA is 
higher than under the CPTPP.  
Table A1. 4: Tariff liberalization (% of duty -free lines) under ATIGA, CPTPP and MFN 
rates   
Exp 
MFN &  
RTAs  Year BRN MYS SGP VNM Imp 
BRN MFN 2021-2022-2023 
  95.6  
ATIGA  2021 100  
CPTPP  2023 98.1 
END (2028)  100  
RD -  
MYS MFN 2021-2022-2023 57.4 
   57.4  
ATIGA  2021 98.7 98.7  
RD 1.3 1.3  
CPTPP 2022a 90.6 82.9  
END (2033)  99.8 99.8  
RD 0.2 0.2  
SGP MFN 2021 99.96  
   99.96 
ATIGA  2021 100  100 
CPTPP  2021a 100  100 
VNM MFN 2021-2022-2023 31.4 
 ATIGA  2021-2022-2023  98.6  
END (2024)  98.7  
RD 1.3  
CPTPP 2021a 90.3 88.1 88.1 
END (2038)  98.3  
RD 1.7  
a Upon entry into force: 2022 for Malaysia and 2023 for Brunei Darussalam.  
END  % of duty -free lines at the end of implementation.  If the transition period has already terminated, 
this line is not included in the table.  
RD Remain dutiable . 
Note:  When more than one overlapping RTA could be considered, the RTA providing the best treatment 
was used, provided data was available.  
Source : Secretariat's calculations based on data provided by Parties and the WTO RTA database.  
 
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