WT/REG448/1  
24 March  2023 
(23-1361) Page: 1/77 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN THE MEMBER STATES OF THE ASSOCIATION OF SOUTHEAST 
ASIAN NATIONS AND HONG KONG, CHINA   
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the  Free Trade Agreement between the 
Member  States  of the Association of Southeast Asian Nations ( ASEAN ) and Hong Kong, 
China , has been drawn up by the WTO Secretariat on its own responsibility and in full 
consultation with the Parties. The factual presentati on reproduces as closely as possible 
the terminology used in the Agreement and in the comments provided and does not 
imply official endorsement or acceptance by the Secretariat of such terminology. The 
report has been 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 value judgement by the Secretariat regarding the contents of 
the Agreement.  
Any technical questions arising from this  report may be addressed to Rohini Acharya 
(tel: +41 22 739 5 874). Any statistical questions arising from this report may be 
addressed to  Rowena Cabos (tel: +41 22 739 5185) . 
 
 
  WT/REG448/1  
 
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  Table o f Contents  
 
1   TRADE ENVIRONMENT  ................................ ................................ .............................  5 
1.1   Merchandise trade  ................................ ................................ ................................ ....5 
1.2   Trade in services and investment  ................................ ................................ ................ 7 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ..................  10 
2.1   Background information  ................................ ................................ ...........................  10 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ........  12 
3.1   Import duties and charges, and quantitative restrictions  ................................ ...............  12 
3.1.1   General provisions  ................................ ................................ ...............................  12 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ...... 12 
3.1.3   Liberalization schedules  ................................ ................................ ........................  13 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ . 26 
3.2   Rules of origin ................................ ................................ ................................ ........  26 
3.3   Export duties and charges, and quantitative restrictions  ................................ ................  27 
3.4   Regulatory Provisions of the Agreement  ................................ ................................ ..... 28 
3.4.1   Standards ................................ ................................ ................................ ...........  28 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ... 28 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................  28 
3.4.2   Safeguard mechanisms  ................................ ................................ .........................  29 
3.4.2.1    Global safeguards  ................................ ................................ .............................  29 
3.4.2.2    Bilateral safeguards  ................................ ................................ ...........................  29 
3.4.2.3    Measures to safeguard the balance of payments  ................................ .....................  29 
3.4.3   Anti-dumping and countervailing measures  ................................ ..............................  29 
3.4.4   Subsidies and State -aid ................................ ................................ ........................  29 
3.4.5   Customs -related procedures and trade facil itation  ................................ .....................  30 
3.4.6   Other regulations  ................................ ................................ ................................ . 30 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................  30 
4   PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  ................................ ........  30 
4.1   Scope and Definitions  ................................ ................................ ..............................  31 
4.2   Denial of Benefits  ................................ ................................ ................................ ... 31 
4.3   General Provisions on Trade in Services ................................ ................................ ...... 32 
4.3.1   Market access  ................................ ................................ ................................ ..... 32 
4.3.2   National and MFN treatment  ................................ ................................ ..................  32 
4.3.3   Commercial presence  ................................ ................................ ...........................  32 
4.3.4   Performance requirements  ................................ ................................ ....................  33 
4.3.5   Senior Managers and Boards of Directors  ................................ ................................ . 33 
4.3.6   Movement of natural persons  ................................ ................................ .................  33 
4.4   Liberalization Commitments  ................................ ................................ .....................  34 WT/REG448/1  
 
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  4.4.2   Hong Kong, China  ................................ ................................ ................................  35 
4.4.2.1    Horizontal commitments  ................................ ................................ .....................  35 
4.4.2.2    Sector -specific commitments ................................ ................................ ...............  35 
4.4.3   ASEAN Member States  ................................ ................................ ..........................  38 
4.4.3.1    Brunei Darussalam  ................................ ................................ ............................  38 
4.4.3.2    Cambodia  ................................ ................................ ................................ ........  40 
4.4.3.3    Indonesia  ................................ ................................ ................................ ........  42 
4.4.3.4    Lao PDR  ................................ ................................ ................................ ..........  44 
4.4.3.5    Malaysia  ................................ ................................ ................................ ..........  45 
4.4.3.6    Myanmar  ................................ ................................ ................................ .........  48 
4.4.3.7    Philippines  ................................ ................................ ................................ ....... 50 
4.4.3.8    Singapore  ................................ ................................ ................................ ........  52 
4.4.3.9    Thailand  ................................ ................................ ................................ ..........  54 
4.4.3.10    Viet Nam  ................................ ................................ ................................ ....... 56 
4.5   Regulatory Provisions  ................................ ................................ ..............................  57 
4.5.1   Domestic regulation  ................................ ................................ .............................  57 
4.5.2   Recognition ................................ ................................ ................................ .........  57 
4.5.3   Subsidies ................................ ................................ ................................ ............  57 
4.5.4   Safeguards  ................................ ................................ ................................ .........  58 
4.5.5   Other  ................................ ................................ ................................ .................  58 
4.5.5.1    Monopolies and exclusive service suppliers  ................................ ............................  58 
4.5.5.2    Investment  ................................ ................................ ................................ ...... 58 
4.6   Sector -Specific Provisions  ................................ ................................ ........................  59 
4.6.1   Air transport services  ................................ ................................ ...........................  59 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ ...........................  59 
5.1   Transparency  ................................ ................................ ................................ .........  59 
5.2   Current payments and capital movements  ................................ ................................ .. 59 
5.3   Exceptions  ................................ ................................ ................................ ............  60 
5.3.2   General exceptions  ................................ ................................ ..............................  60 
5.3.3   Security exceptions  ................................ ................................ ..............................  60 
5.3.4   Taxation  ................................ ................................ ................................ .............  60 
5.4   Accession and Withdrawal  ................................ ................................ ........................  61 
5.5   Institutional framework  ................................ ................................ ...........................  61 
5.6   Dispute settlement  ................................ ................................ ................................ . 61 
5.7   Relationship with other agreements concluded by the Parties  ................................ .........  62 
5.8   Government procurement  ................................ ................................ ........................  65 
5.9   Intellectual Property Rights  ................................ ................................ ......................  65 
5.10   Environment and labour  ................................ ................................ .........................  65 
5.11   Electronic commerce  ................................ ................................ .............................  65 WT/REG448/1  
 
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  5.12   Small and medium -sized enterprises  ................................ ................................ ........  65 
5.13   Other  ................................ ................................ ................................ ..................  65 
5.13.1    Economic and technical co -operation  ................................ ................................ ..... 65 
ANNEX 1  ................................ ................................ ................................ ....................  66 
ANNEX 2  ................................ ................................ ................................ ....................  75 
 
  WT/REG448/1  
 
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Key Facts  
 
Parties to the Agreement:   
Brunei Darussalam; Cambodia; Hong Kong, China; I ndonesia; 
Lao People 's Democratic Republic; Malaysia; Myanmar; the 
Philippines; Singapore; Thailand and Viet Nam  
 
Date of Signature:  28 March 20181 
 
Date of Entry into Force:   
11 June 2019 for Hong Kong, China; Lao People 's Democratic 
Republic  (PDR) ; Myanmar; Singapore; Thailand and Viet Nam . 
13 October 2019 for Malaysia  
 
12 May 2020 for  the Philippines   
 
4 July 2020 for Indonesia  
 
20 October 2020 for Brunei Darussalam  
 
12 Febru ary 2021 for Cambodia  
 
Date of Notification:  10 February 2021  
 
Full implementation:  1 January 2036  
 
 
1  TRADE  ENVIRONMENT  
1.1.  The Free Trade Agreement between the Association of Southeast Asian Nations (ASEAN) and 
Hong Kong, China (hereafter "the Agreement") is one of eight  regional trade agreements (RTAs) 
notified by Hong Kong, China and one of seven ASEAN RTAs notified by ASEAN  Member States.2 Of 
these RTAs, eight and four cover trade in services respectively for Hong Kong, China and ASEAN.  
1.1  Merchandise trade  
1.2.  Key indicators on the GDP and trade of the Parties are provided in Table 1.1. The largest ASEAN 
economy is Indonesia wit h a GDP in 2020 of USD 1,059.6 billion, followed by Thailand and Singapore; 
The smallest ASEAN economy, Lao PDR, had a GDP in 2020 of USD 19.2 billion. Hong Kong, China 
ranked 4th among the Parties, with a GDP in 2020 of USD 349.4 billion. Among the Partie s, Hong 
Kong, China is the largest trader, accounting for 3.11% and 3.20% of world exports and imports 
and ranked 5th and 6th in global exports and imports respectively (excluding intra -EU trade). Of the 
ASEAN Members , Singapore is the largest trader, acco unting for 2.06% and 1.85% respectively of 
global exports and imports in 2020 and ranked 10th and 11th in global exports and imports. The 
share of trade to GDP varies widely from 184.5 for Hong Kong, China and 161.5 for Singapore to 
18.2 for Indonesia.  
 
1 Date by which all the 11 Parties have sign ed the Agreement.  The dates of signature  are: (i) 12 November 
2017 for Brunei Darussalam; Cambodia; Hong Kong, China; Indonesia; Malaysia; the Philippines; Singapore a nd 
Thailand; (ii) 15 December 2017 for Lao PDR; (iii) 26 February 2018  for Viet Nam and (iv) 28 March 2018  for 
Myanmar.  
2 Including the Agreement establishing the ASEAN Free Trade Area.  WT/REG448/1  
 
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  Table 1.1 Hong Kong, China and ASEAN members: Merchandise Trade Profiles 2020  
 
Merchandise trade - 2020 Rank in world 
tradea - 2020 GDP 
USD 
billion 
(2020)  Trade  
(% GDP, 
2018 -
2020)  Exports 
USD 
billion  
% world 
exports  
Imports 
USD 
billion  
% world 
imports  
Exports  
Imports  
ASEAN          
Brunei Darussalam  6.6 0.04 5.3 0.03 74 97 12.0 51.8 
Cambodia  17.2 0.10 19.1 0.11 50 49 25.9 83.5 
Indonesia  163.3  0.93 141.6  0.79 23 22 1,059.6  18.2 
Lao PDR  6.1 0.03 5.4 0.03 77 95 19.1 36.4 
Malaysia  234.1  1.33 189.9  1.06 18 20 338.3  61.6 
Myanmar  16.7 0.09 17.9 0.10 51 53 81.3 23.2 
Philippines  63.8 0.36 90.7 0.51 27 24 362.2  28.6 
Singapore  362.5  2.06 329.8  1.85 10 11 340.0  161.5  
Thailand  231.5  1.31 207.0  1.16 19 19 501.9  54.7 
Viet Nam  282.6  1.60 262.6  1.47 15 14 340.8  .. 
Hong Kong, China  548.8  3.11 569.8  3.20 5 6 349.4  184.5  
a  excluding intra -EU trade.  
Source:  WTO Secretariat Trade Profiles (as reported in July 2022) . 
 
1.3.  Trade between ASEAN Member States (as a group) and Hong Kong, China during the period 
2010-2020 is shown in Chart  1.1. In their global trade, the ASEAN Member States have run an 
overall trade surplus, while Lao PDR, Myanmar and the Philippines have run an overall trade deficit  
in their global trade. Hong Kong, China has experienced a global trade deficit through the whole 
period. In their  bilateral trade, China, Hong Kong, China has had a significant merchandise trade 
deficit, although reported figures3, for imports by ASEAN f rom Hong Kong, China differ considerably4.  
Chart 1.1 ASEAN -Hong Kong, China: Merchandise trade (2010 -2020)  
 
Source:  UNSD, Comtrade database.  
 
3 Using UN Comtrade database figures.  
4 One possible reason for the discrepancy may be from  different statistical compilation methodolog ies 
and concept s in terms of country/territory of origi n/consignment/destination. Hong Kong, China 's, destination 
for exports refers to country/territory of consignment, which may not necessarily be the country/territory in 
which the goods are unloaded or their ultimate destination. The ASEAN Secretariat also indicated that possible 
sources of discrepancies could include differences in methodology; asymmetries created by the application of a 
harmonized methodology; or dysfunctions in the collection system.  
020406080100120140160180
0100200300400500600700800900
2010 2012 2014 2016 2018 2020B. Hong Kong, China
(USD Billion)
Imports from ASEAN (Right Axis)
Exports to ASEAN (Right Axis)
Total Imports
Total Exports
020406080100120140160180
02004006008001,0001,2001,4001,6001,800
2010 2012 2014 2016 2018 2020A. ASEAN
(USD Billion)
Imports from Hong Kong, China (Right Axis)
Exports to Hong Kong, China (Right Axis)
Total Imports
Total ExportsWT/REG448/1  
 
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  1.4.  Chart 1.2 shows  the commodity structure of trade between ASEAN members and Hong Kong, 
China, as well as of their global trade in the period 2018 -2020 by broad HS  Section.  During 2018-
2020,  machinery, Hong Kong, China's largest export categories (accounting for 68.9% of i ts global 
exports), was also ASEAN's largest import from Hong Kong, China (43.5% of total bilateral imports), 
followed by precious metals (27.2%).  Of ASEAN's two largest global export categories of machinery 
and minerals, which together accounted for 48.2%  of its total exports,  Hong Kong, China mainly 
imported  machinery which account ed for 80% of  its imports from ASEAN.  
Chart 1.2 ASEAN -Hong Kong, China: Product composition of merchandise trade by HS 
Section,  annual average (2018 -2020)  
 
Source:  UNSD, Comtrade database.  
 
1.2  Trade in services and investment  
1.5.  In commercial services, Hong Kong, China  ranked 11th in 2020 (with a value of US D63.7 billion) 
in terms of global exports and 13th (USD50.9 billion) in terms of global imports, representing 1.3% 
and 1.11% of world exports and imports, respectively (see Table 1.2). Among the ASEAN members, 
Singapore was the 6th largest exporter and importer of services in the world in 2020 . Its trade in 
services accounted for 3.81% of world exports and 3. 75% of world imports, corresponding to 
USD187.2  billion and US D172.5 billion respectively. Thailand and M alaysia were the next largest 
8
27
5 4317ASEAN imports from 
Hong Kong, China (%)
15
8
5
8
37522ASEAN Global Imports (%)
12
69515Hong Kong, China 's 
Global Exports (%)
6
8014Hong Kong, China's imports from 
ASEAN (%)
10
6525Hong Kong, China's 
Global Imports (%)10
6
6
5
5
3830ASEAN Global Exports (%)
Total: USD 18 Billion Total: USD 1,357 Billion
Total: USD 593 BillionTotal: USD 1,418 Billion
Total:  USD 552 BillionTotal: USD 98 Billion
PlasticsChemicalsMinerals
Base metalsPrecious stonesTextiles
OpticalVehiclesMachinery OtherWT/REG448/1  
 
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  importers and exporters of services in 2020. Among the newer ASEAN Members  States5 Viet Nam 
had the largest share of exports (0. 38%) and imports (0.3 7%) of commercial services.  
Table 1.2 Hong Kong, China and ASEAN members: Services  Trade Profiles  2020  
 Exports  Imports  
Value 
(USD 
million)  Share in 
World 
Total (%)  Ranka Value  
(USD 
million)  Share in 
World 
Total (%)  Ranka 
Hong Kong, China ,  63,731  1.30 11 50,921  1.11 13 
ASEAN        
Brunei Darussalam  333 0.01 123 1,177  0.03 99 
Cambodia  1,815  0.04 72 2,045  0.04 79 
Indonesia  14,258  0.29 28 24,453  0.53 25 
Lao PDR  346 0.01 121 444 0.01 134 
Malaysia  21,780  0.44 22 33,060  0.72 20 
Myanmar  4,332  0.09 49 3,421  0.07 59 
Philippines  31,391  0.64 20 17,746  0.39 27 
Singapore  187,261  3.81 6 172,480  3.75 6 
Thailand  31,421  0.64 19 46,563  1.01 15 
Viet Nam  18,677  0.38 23 16,914  0.37 30 
a  excluding intra -EU trade.  
Source:  WTO Secretariat Trade Profiles (as reported on July 2022) . 
 
1.6.  Chart 1 .3 shows the evolution of global trade in commercial services during the period 2011 -
2020 for ASEAN, as a group, and Hong Kong, China as well as the trade balance between them. 
Both partners experienced a sharp reduction in trade, due to the  COVID -19 pandemic, in  the last 
two years of the period. While Hong Kong, China had a surplus in its  global trade, ASEAN's trade 
balance has moved from a deficit to a surplus in recent years . 
Chart 1.3 ASEAN and Hong Kong, China: Global trade in commercial services, 2011 -2020  
 
Source:  WTO Statistics database .  
 
1.7.  Chart 1.4 shows the sectoral decomposition of imports and exports for ASEAN, as a group, and  
Hong Kong, China  (averaged for the period 2018 -2020). For ASEAN, transport, other business 
services, and travel constitute the most traded services sectors, both for imports  and exports, while, 
for Hong Kong, China, the most trade d services sectors are travel  and transport for both imports 
and exports , with other business services  a significant import and finance a substantial export.   
 
5 For the purpose of the Agreement, the term " newer ASE AN Member States" refers to Cambodia, Lao 
PDR, Myanmar, and Viet -Nam.  
-1000100200300400500
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Import Export Trade balance0.020.040.060.080.0100.0120.0
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020Hong Kong, China
(USD Billion)ASEAN 
(USD Billion)WT/REG448/1  
 
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  Chart 1.4 ASEAN -Hong Kong, China: Commercial services trade with world, by category 
(Average 2018 -2020)  
 
Note:  ASEAN: no commercial trade in services in 2020 for Lao PDR and Viet Nam.  
 Hong Kong, China: 2020 trade in commercial services only includ e: transport, travel, insurance and 
pension services and financial services.  
Source:  WTO Statistics Database and Hong Kong, China authorities (2018 -2019).  
 
1.8.  Chart 1.5 and 1.6 shows ASEAN's and Hong Kong, China ' foreign direct investment (FDI) stocks 
and flows with the world between 2010 and 2020 . ASEAN has remained a net recipient of inward 
investment duri ng this period. Hong Kong, China is also a net recipient of inward investment 
although its outward  FDI flow s surpass ed inward flows since 2014 . 
Chart 1.5 ASEAN: FDI stock and flow with world, 2010 -2020  
 
Source:  UNCTADStat . 
0 40 80 120PersonalMaintenance & RepairConstructionManufacturingFinanceInsuranceTelecommunications & ITIntellectual PropertyTravelOther Business ServicesTransportASEAN
(USD Billion)
Import Export0 5 10 15 20 25ManufacturingConstructionPersonalMaintenance & RepairIntellectual PropertyInsuranceTelecommunications & ITOther Business ServicesFinanceTravelHong Kong, China
(USD Billion)
Import Export
05001,0001,5002,0002,5003,0003,500
2010 2012 2014 2016 2018 2020ASEAN FDI stock with world
2010 -2020 
(USD Billions )
Inward Outward020406080100120140160180200
2010 2012 2014 2016 2018 2020ASEAN FDI flow with world
2010 -2020
(USD B illions ) 
Inward OutwardWT/REG448/1  
 
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  Chart 1.6 Hong Kong, China: FDI stock and flow with world, 2010 -2020  
 
Source:  UNCTAD Stat. 
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement  was signed by the Parties on 28 March 2018  and entered into force  as indicated 
in Box 2.1 below.  
Box 2.1 Dates of entry into force of the Agreement for the Parties  
11 June 2019  Hong Kong, China  
Lao PDR  
Myanmar  
Singapore  
Thailand  
Viet Nam  
13 October 2019  Malaysia  
12 May 2020  Philippines  
4 July 2020  Indonesia  
20 October 2020  Brunei Darussalam  
12 February 2021  Cambodia  
 
2.2.  The Agreement was notified to the WTO on 10 February 2021 jointly by all the Parties  under 
Article  XXIV:7 of the GATT 1994 and its Understanding and under Article  V:7 of the GATS .6 The text 
of the Agreement along with its Annexes is available on the Parties' websites .7 
2.3.  The Agreement contains 14 Chapters and several  annexes , including schedules of tariff and 
specific commitments, and product specific rules  of origin , which form an integral part of the 
Agreement (Box 2. 2).  
2.4.  An Agreement on Investment  (AoI) was also signed by the Parties and is part of a wider process 
of econo mic integration and trade liberali zation among them .8 In connection with the AoI agreement 
was reached between Hong Kong, China ; Brunei Darussalam, Malaysia and Singapore on  the 
 
6 See documents WT/REG448/N/1 and S/C/N/1043 . 
7 Hong Kong, China : http:// www.tid.gov.hk/english/ita/fta/hkasean/i ndex.html  
8 Reference to "the Agreement" in this factual presentation includes  the Agreement on investment.  
0500,0001,000,0001,500,0002,000,0002,500,000
2010 2012 2014 2016 2018 2020Hong Kong, China stock with world
2010 -2020 
(USD Millions )
Inward Outward020,00040,00060,00080,000100,000120,000140,000160,000180,000200,000
2010 2012 2014 2016 2018 2020Hong Kong, China FDI flow with world
2010 -2020
(USD M illions ) 
Inward OutwardWT/REG448/1  
 
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  definition of "natural person of a Party" , and between  Hong Kong, China and S ingapore on 
expropriation and compensation.  
2.5.  An Economic and Technical Co -operation Work Programme was also developed.  
Box 2.2 Structure of the Agreement  
Preamble   
Chapter 1  Establishment of the Free Trade Area, objectives, general definitions and interpretations  
Chapter 2  Trade in Goods  
Chapter 3  Rules of origin  
Chapter 4  Customs procedures and trade facilitation  
Chapter 5  Sanitary and phytosanitary measures  
Chapter 6  Standards, technical regulations and conformity assessment procedures  
Chapter 7  Trade remedies  
Chapter 8  Trade in services  
Chapter 9  Economic and Technical Cooperation  
Chapter 10  Intellectual property  
Chapter 11  General provisions and exceptions  
Chapter 12  Institutional provisions  
Chapter 13  Consultations and dispute settlement  
Chapter 14  Final provisions  
Annexes   
Annex 2 -1 Schedules of tariff commitments  
Annex 3 -1 Operation certification procedures  
Annex 3 -2 Product specific rules  
Annex 3 -3 Product specific rules to be reviewed  
Annex 8 -1 Schedules of specific commitments  
Annex 13 -1 Rules of procedure for arbitral tribunal proceedings  
Other legal 
instruments   
Agreement on investment between Hong Kong, China and ASEAN Member States  
Economic and Technical Co -operation Work Programme Pursuant to Chapter 9 of the Agreement  
Source:  WTO Secretariat based on the Agreement . 
 
2.6.  In the Preamble of the Agreement, the Parties reaffirm their respective rights, obligations and 
undertakings under the WTO Agreement and other existing international agreements and 
arrangements.  The Parties' rights and obligations under the WTO Agreement are also reaffirmed in 
Article 3  of Chapter 1 , which confirms that nothing in the Agreement shall be construed to derogate 
from any right or obligations of a Party with respect to another Party under the WTO Agreement and 
other international agreements to which both Parties are p arty9. In the event of inconsistency 
between the Agreement and any other international agreement to which two or more Parties are 
party, a consultation process is foresee n between the m with a view to finding a mutually satisfactory 
solution.  According to Article 1  of Chapter 1 , the free trade agreement  is consistent with Article XXIV 
of the GATT 1994 and Article V of the GATS.  
 
9 See Section 5.7 on r elationship with other agreements concluded by the Parties . WT/REG448/1  
 
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  2.7.  Article 7 of Chapter 14 of the Agreement subjects it to  a general review with a view to furthering 
its objectives wit hin three years from the date of entry into force of the Agreement, and every five 
years thereafter , unless otherwise agreed . A similar review of the AoI is foreseen in its Article 29.  
3  PROVISIONS ON TRADE IN GOODS  
3.1.  Chapter s 1 through 7 of the Agreement contain rules and disciplines specific to trade in goods, 
while Chapters 9 (economic and technical cooperation) 11 (general provisions and exceptions), 
12 (institutional provisions), 13 (consultations and dispute settlement), and 14 (final provisions) 
contain rules and disciplines of general application, which may also apply to trade in goods.  
3.2.  Where a Party considers that any proposed or actual measure of another Party may materially 
affect trade in goods among the Parties, that Party may, through the contact p oints established 
under Article 12 of Chapter 2, request detailed information relating to that measure. If necessary, 
consultations with a view to resolving any concern about the measure may be requested without 
prejudice to dispute settlement processes per se which may be initiated.  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.3.  The Parties agree to provide each other's goods national treatment and to this end the 
provisions of Article III of the GATT 1994 are, mutatis mutandis , incorporated into and form part of 
the Agreement (Article 5 of Chapter 2 ). 
3.4.  The Agreement refers t o and builds on Article VIII of the GATT 1994 (fees and formalities 
connected with importation and exportation) (Article 6 of Chapter 2). The same approach is followed 
for provisions of the WTO Agreement on Import Licensing Procedures (Article  10 of Chapte r 2). 
3.5.  Each Party undertakes not to adopt or maintain any prohibition s or quantitative restrictions on 
import s from  any other Party except in accordance with Article XI of the GATT 1994, which is, mutatis 
mutandis, incorporated into and form s part of the Ag reement (Article  9 of Chapter 2). Non -tariff 
measures on import s from  any other Party are prohibited, except as otherwise provided in the 
Agreement or when they are in accordance with the Parties ' WTO rights and obligations.  The Parties 
shall ensure transp arency in their non -tariff measures so that they are not prepared, adopted or 
applied with a view to, or with the effect of, creating unnecessary obstacles to trade among the 
Parties.  
3.6.  The Parties shall not nullify or impair any of their respective concess ions under the Agreement, 
except as otherwise provided. Concessions under the Agreement may nevertheless  be modified or 
withdrawn, subject to negotiation and agreement with the other Parties  (Article 11 of Chapter 2) . In 
such negotiations, including any co mpensatory adjustment, the Parties shall maintain a general level 
of reciprocal and mutually advantageous concessions that are not less favourable than those 
provided prior to the negotiations .  
3.1.2   Liberalization of trade and tariff lines  
3.7.  In Article 2 of Chapter 2  each Party  agree s to progressively reduce and eliminate customs 
duties on originating goods of the other Parties in accordance with its schedule of tariff commitment s 
in Annex 2 -1 to the Agreement.  The Agreement also contains stan dard provisions on standstill 
applicable to customs duties (Article 3 of Chapter 2) and foresees an accelerat ion of  the 
implementation of tariff commitments under the Agreement (Article 4 of Chapter 2).  
3.8.  Tariff liberalization takes place under the normal tr ack and the sensitive track . A third category 
excludes  products from tariff liberalization  commitments (exclusion list). The tariff  commitments, 
applicable modalities, and duration of the transition period set for completing the liberal ization  
programme is presented in Table 3.1. The base rate for the liberalization programme is the MFN 
applied rate in effect on 1 January 2014  for all  Parties and  1 January 2016  for Indonesia.  WT/REG448/1  
 
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  3.9.  While the majority of products in the tariff Schedules are  under the normal track, up to 10% 
of all tariff lines (based on the HS 2012) f or the ASEAN 6 Member States and 20% for Cambodia, 
Lao PDR and Myanmar, are eligible for  the sensitive track. The sensitive list is further subdivided 
into the sensitive and highly sensitive list. The exclusion list can contain up to 5% of all tariff lines 
for Brunei Darussalam, Malaysia, Philippines and Thailand  and up to 15% for  Cambodia, Indonesia, 
Lao PDR, Myanmar and Viet Nam . 
Table 3.1 Tariff liberalization programme  
Category  End Rate  ASEAN 6  Cambodia   
Lao PDR  Myanmar  Brunei 
Darussalam  
Malaysia  
Philippines  
Thailand  Indonesia   
Viet Nam  
Normal 
Track  Normal 
Track 1  0% 85% 65% within 
3 years  75% 50% within 
3 years  65% 50% within 8 
years  
Normal 
Track 2  0% 20% within 
10 years  25% within 
10 years  15% within 15 
years  
Sensitive 
Track  Sensitive 
List 0-5% 10% 5% within 
12 years  10% 5% within 
12 years  20% 10% within 17 
years  
Highly 
Sensitive 
List ≤50%  5% within 
14 years  5% within 
14 years  10% within 20 
years  
Exclusion List  No 
commitments  5% 15% 15% 
Note: Singapore  and Hong Kong China  eliminate duties on all imports from  the other Parties, from the date 
on which the Agreement enter ed into force.  
Source:  WTO Secretariat based on Annex 2 -1 to the Agreement.  
 
3.1.3   Liberalization schedules  
ASEAN member States  
3.10.  Table s 3.2 and 3.3  below  show tarif f elimination commitments  under  the Agreement and 
corresponding imports by ASEAN member State s. Tariffs are reduced  under the sensitive list (SL) 
and highly sensitive list (HSL).  
a) Brunei Darussalam  
3.11.  Before the Agreement entered into force 95.7% of Brunei Darussalam's MFN tariff was duty 
free, which accounted for 88.6% of its average imports from Hong Kong, China during 2017 -2019.10 
When  the Agreement entered into force for Brunei Darussalam in 2020, one additional tariff line was 
liberalized for imp orts from Hong Kong, China while 2 lines were liberalized in 2021, both accounting 
for a negligeable share of its imports from Hong Kong, China during 2017 -2019. A further 1.6% of 
its tariff (181 lines) will be liberalized in 2027 and 0.4% (47 lines) in 20 28, accounting for a 
negligeable share  of imports from Hong Kong, China. Finally, a further 0.6% of its tariff (65 lines) 
will be liberalized in 2030, accounting for 0.3% of its imports from Hong Kong, China. As a result, 
Brunei Darussalam will have libera lized 98.3%  of the tariff at the end of liberalization. 185 tariff lines 
(1.7% of its tariff), corresponding to 11.1% of its imports from Hong Kong, China during 2017 -2019, 
will remain dutiable with some reductions for 15 and 69 lines classified, respectiv ely, as sensitive 
and highly sensitive lines ; 101 lines  are excluded from liberal ization .  
 
10 In 202 0 Brunei's applied MFN tariff consisted of 11,206 tariff lines at the HS ten -digit level (HS 2017 
nomenclature). Of these 99.46% lines were subject to ad valorem  rates of duty and the remaining 61 lines 
were subject to specific rates of duty.  WT/REG448/1  
 
- 14 - 
 
  b) Cambodia  
3.12.  Before the Agreement entered into force 14.6% of Cambodia's MFN tariff was duty free, which 
accounted for 11.1% of its average imports from Hong Kong, Ch ina during 2018 -2020.11 When the 
Agreement entered into force for Cambodia in 2021, a further 0.3% of its tariff (33 lines) was 
liberalized for imports from Hong Kong, China, accounting for a negligeable share  of Cambodia's 
imports from Hong Kong, China du ring 2018 -2020. A further 34.4% of its tariff (3,718 lines) will be 
liberalized in 2026 which account ed for 1.9% of imports from Hong Kong, China , and 14.4%  (1,560 
lines) in 2033, accounting for 2.1% of imports from Hong Kong, China. As a result, Cambodia will 
have liberalized 63.7%  of the tariff at the end of liberalization. 3,924 tariff lines (36.3% of its tariff), 
corresponding to 85% of Cambodia's imports from Hong Kong, China during 2018 -2020, will remain 
dutiable with some reductions for 1,029 and 1,0 43 lines classified, respectively, as sensitive and 
highly sensitive lines ; 1,852 lines are excluded from liberal ization .  
c) Indonesia  
3.13.  Before the Agreement entered into force 12% of Indonesia's MFN tariff was duty free, which 
accounted for 50.3% of its av erage imports from Hong Kong, China during 2017 -2019.12 When the 
Agreement entered into force for Indonesia in 2020, 19 additional tariff lines were liberalized for 
imports from Hong Kong, China, accounting for a negligeable share of its  imports from Hong Kong, 
China during 2017 -2019. A further 35.2% of its ta riff (3,805 lines) w as liberalized in 2021 which 
accounted for 12.8% of imports from Hong Kong, China  and 23.5% (2,541 lines) will be liberalized 
in 2028, accounting for 20.5% of its imports from Hong Kong, China. As a result, Indonesia will have 
liberaliz ed 70.9%  of the tariff at the end of liberalization. 3,146 tariff lines (29.1% of its tariff), 
corresponding to 16.4% of its imports from Hong Kong, China during 2017 -2019, will remain dutiable 
with some reductions for 627 and 579 lines classified, respect ively, as sensitive and highly sensitive 
lines; 1,940  lines are excluded from liberal ization .  
d) Lao PDR  
3.14.  Before the Agreement entered into force in 2019 5.5% of Lao PDR's MFN tariff was duty free, 
which accounted for a negligeable share  of its average imp orts from Hong Kong, China during 2016 -
2018.13 In 2026, 45.7% of its tariff (4,942 lines) will be liberalized, accounting for 25.2 % of Lao 
PDR's imports from Hong Kong, China during 2017 -2019. 2 additional tariff lines will be liberalized 
in 2032 and 14.5%  (1,565 lines) in 2033, accounting for 37% of imports from Hong Kong, China. 
Finally, 9.6% of its tariff (1,037 lines), classified as sensitive, will be liberalized in 2035, accounting 
for 13.5% of its imports from Hong Kong, China. As a result, Lao PDR wi ll have liberalized 75. 3% of 
the tariff at the end of liberalization. 2,671 tariff lines (24.7% of its tariff), corresponding to 24.2% 
of its imports from Hong Kong, China during 201 6-2018, will remain dutiable with some reductions 
for 1,030 lines classifi ed as highly sensitive ; 1,640 lines14 are excluded from liberali zation.  
e) Malaysia  
3.15.  Before the Agreement entered into force 56.2% of Malaysia's MFN tariff was duty free, which 
accounted for 91.3% of its average imports from Hong Kong, China during 2016 -2018.15 When the 
Agreement entered into force for Malaysia in 2019, 30 additional tariff lines were liberalized for 
imports from Hong Kong, China, accounting for 0.1% of Malaysia's imports from Hong Kong, China 
 
11 In 202 0 Camb odia's  applied MFN tariff consisted of 1 0,813  tariff lines at the HS eight-digit level (HS 
2017 nomenclature). Of these 99. 87% lines were subject to ad valorem  rates of duty and the remaining 14 
lines were subject to specific rates of duty.  
12 In 202 0 Indon esia's  applied MFN tariff consisted of 1 0,813  tariff lines at the HS eight-digit level (HS 
2017 nomenclature). Of these 99. 75% lines were subject to ad valorem  rates of duty and the remaining 27 
lines were subject to specific rates of duty.  
13 In 202 0 Lao P DR's applied MFN tariff consisted of 1 0,813  tariff lines at the HS eight-digit level (HS 
2017 nomenclature). Of these 99. 88% lines were subject to ad valorem  rates of duty and the remaining 13 
lines were subject to import prohibition . 
14 Includ ing 13 prohib ited tariff lines  which are excluded from the calculation but are included for the 
completeness of the tariff line count . 
15 In 20 19 Malaysia's  applied MFN tariff consisted of 11, 683 tariff lines at the HS ten -digit level (HS 
2017 nomenclature). Of these 99. 02% lines were subject to ad valorem  rates of duty and 6 3 remaining lines 
were subject to specific rates of duty , while 50 lines were subject to compound duties and 2 tariff lines were 
subject to mixed duties . WT/REG448/1  
 
- 15 - 
 
  during 2016 -2018. A further 8.6% of its tariff (1,007 lines) were liberalized in 2021 which accounted 
for 2.5% of imports from Hong Kong, China  and 19.9% (2,325 lines) will be liberalized in 2028, 
accounting for 5.2% of imports from Hong Kong, China. As a result, Malaysia will have liberalized 
85% of the tariff at the end of liberalization. 1,752 tariff lines (15% of its tariff), corresponding to 
0.8% of Malaysia's imports from Hong Kong, China during 2016 -2018, will remain dutiable with 
some reductions for 585 and 584 lines classified, respectively, as  sensitive and highly sensitive lines ; 
583 lines are excluded from liberal ization .  
f) Myanmar  
3.16.  Before the Agreement entered into force 5% of Myanmar's MFN tariff was duty free, which 
accounted for 1% of its average imports from Hong Kong, China during 2016 -2019.16 When the 
Agreement entered into force for Myanmar in 2019, 17 additional tariff lines were liberalized for 
imports from Hong Kong, China, accounting for 0.1% of Myanmar's imports from Hong Kong, China 
during 2016 -2019. A further 42.7% of its tariff (4,767  lines) will be liberalized in 2026 which 
account ed for 23.9 % of its imports from Hong Kong, China  and 14% (1,562 lines) in 2033, 
accounting for 17.1% of imports from Hong Kong, China. Finally, 1.9% of its tariff (215 lines) will 
be liberalized, as sensiti ve products, in 2036, accounting for 4.2% of Myanmar's imports from Hong 
Kong, China. As a result, Myanmar will have liberalized 63.8% of the tariff at the end of liberalization. 
4,044 tariff lines (36.2% of its tariff), corresponding to 53.7% of Myanmar's  imports from Hong 
Kong, China during 2016 -2019, will remain dutiable with some reductions for 871 and 1,158 lines 
classified, respectively, as sensitive and highly sensitive lines ; 2,015 lines are excluded from 
liberal ization .  
g) The Philippines  
3.17.  Before t he Agreement entered into force 13.9% of the Philippines' MFN tariff was duty free, 
which accounted for 65.4% of its average imports from Hong Kong, China during 2017 -2019.17 In 
2021, 48.2% of the Philippines' tariff (5,215 lines) were liberalized, account ing for 23.7% of its 
imports from Hong Kong, China during 2017 -2019. A further 5.9% of its tariff (638 lines) will be 
liberalized in 2027 which accounted for 0.1% of imports from Hong Kong, China  and 14.1% (1,521 
lines) will be liberalized in 2028, account ing for 4.6% of imports from Hong Kong, China. As a result, 
the Philippines will have liberalized 82.1% of the tariff at the end of liberalization. 1,937 tariff lines 
(17.9% of its tariff), corresponding to 6.2% of the Philippines' imports from Hong Kong, China during 
2016-2018, will remain dutiable with reductions for 2 tariff lines, as well as for 558 and 608 lines 
classified, respectively, as sensitive and highly sensitive lines ; 742 lines are excluded from 
liberal ization . Duties will also remain for 27 lines which fall under more than one category of the 
tariff liberal ization  programme.  
h) Singapore  
3.18.  Singapore applied MFN duties on only 8 tariff lines in 2019, and these tariffs were eliminated 
for imports from Hong Kong, China upon entry into force of the  Agreement in 2019.18  
i) Thailand  
3.19.  Before the Agreement entered into force, 29.5% of Thailand's MFN tariff was duty free, which 
accounted for 83.1% of its average imports from Hong Kong, China during 2016 -2018.19 In 2019, 2 
tariff lines were liberalized fo r imports from Hong Kong, China, accounting for a negligeable share  
of Thailand's imports from Hong Kong, China during 2016 -2018. In 2021, 34.7% of Thailand's tariff 
(3,755 lines) w as liberalized, accounting for 10.5% of its imports from Hong Kong , China a nd a 
further 17.8% of its tariff (1,926 lines) will be liberalized in 2028 which account ed for 3.9% of 
 
16 In 20 19 Myanmar's  applied MFN tariff consisted of 11, 167 tariff lines at the HS ten -digit level (HS 
2017 nomenclature). All these  lines were subject to ad valorem  rates of duty.  
17 In 202 0 the Philippines'  applied MFN tariff consisted of 1 0,813  tariff lines at the HS eight-digit level 
(HS 2017 nomenclature). All these  lines were subject to ad valorem  rates of duty.  
18 In 2019 Singapore's applied MFN tariff consisted of 10,813 lines at the HS eight -digit level (HS 2017 
nomenclat ure), 99.93% of which were subject to ad valorem  rates of duty (and were duty free). Eight tariff 
lines were subject to specific rates of duty.  
19 In 20 19 Thailand's  applied MFN tariff consisted of 11, 813 tariff lines at the HS eight-digit level (HS 
2017 no menclature). Of these 9 2.06% lines were subject to ad valorem  rates of duty , and 37 remaining  lines 
were subject to specific rates of duty  while 822 remaining lines were subject to mixed duties . WT/REG448/1  
 
- 16 - 
 
  imports from Hong Kong, China. As a result, Thailand will have liberalized 82% of the tariff at the 
end of liberalization. 1,941 additional tariff lines (18% of its tariff), corresponding to 2.6% of its 
imports from Hong Kong, China during 2016 -2018, will remain dutiable with some reductions for 
476 and 1,034 lines classified, resp ectively, as sensitive and highly sensitive lines ; 413 lines are 
excluded from liberal ization . Duties will also remain for 18 lines which fall under more than one 
category of the tariff liberal ization  programme.  
j) Viet Nam  
3.20.  Before the Agreement entered in to force 29.1% of Viet Nam's MFN tariff was duty free, which 
accounted for 70.5% of its average imports from Hong Kong, China during 2016 -2018.20 When the 
Agreement entered into force for Viet Nam in 2019, 66 additional tariff lines (0.6% of its tariff) we re 
liberalized for imports from Hong Kong, China, accounting for 0.6% of Viet Nam's imports from Hong 
Kong, China during 2016 -2018. A further 0.3% of its tariff (31 lines) w as liberalized in 2020 which 
accounted for a negligeable share  of imports from Hong  Kong, China  and 18.1% (1,956 lines) was 
liberalized in 2021, accounting for 1.4% of imports from Hong Kong, China. Further liberalization is 
envisaged i n 2023  (5 lines) and  2025 (4 lines ), both accounting for  a negligeable share  of imports 
from Hong Kong,  China. Finally, 24.4% of Viet Nam's tariff (2,634 lines) will be liberalized in 2027, 
accounting for 6.8% of its imports from Hong Kong, China. As a result, Viet Nam will have liberalized 
72.6% of the tariff at the end of liberalization. 2,966 additional tariff lines (27.4% of its tariff), 
corresponding to 20.5% of Viet Nam's imports from Hong Kong, China during 2016 -2018, will remain 
dutiable with some reductions for 456 and 534 lines classified, respectively, as sensitive and highly 
sensitive lines ; 1,973 lines are excluded from liberal ization . Duties will also remain for 3 lines which 
fall under more than one category of the tariff liberal ization  programme.  
Table 3.2 Brunei Darussalam, Cambodia, Indonesia, L ao PDR, Malaysia, Myanmar, and 
Singapore: Tariff elimination and reduction commitments under the Agreement and 
corresponding average imports  
ASEAN 
members  Number of lines  % of 
total 
lines  Average imports  
Category  Total  Value  
(USD 
million) % of 
imports  
Brunei 
Darussalam  NT1 NT2 SL HSL EL   Import s  
(2017 -2019)  
MFN (2020)  8,701  699 451 472 402 10,725  95.7 33.1 88.6 
2020 1     1 0.0 0.0 0.0 
2021 2     2 0.0 0.0 0.0 
2027  181    181 1.6 0.0 0.0 
2028  47    47 0.4 0.0 0.0 
2030   65   65 0.6 0.1 0.3 
Remain 
dutiable    15 69 101 185 1.7 4.1 11.1 
Total 8,704  927 531 541 503 11,206  100.0  37.3 100.0  
Cambodia  NT1 NT2 SL HSL EL   Import s  
(2018 -2020)  
MFN (2021)  1,488  28 14 11 37 1,578  14.6 57.9 11.1 
2021 33     33 0.3 0.0 0.0 
2026 3,718      3,718  34.4 10.1 1.9 
2033  1,560     1,560  14.4 10.8 2.1 
Remain 
dutiable    1,029  1,043  1,852  3,924  36.3 445.3  85.0 
Total 5,239  1,588  1,043  1,054  1,889  10,813  100.0  524.2  100.0  
Indonesia  NT1 NT2 SL HSL EL   Import s  
(2017 -2019)  
MFN (2020)  1,292  10    1,302  12.0 1,290.5  50.3 
2020 19     19 0.2 1.0 0.0 
2021 3,805      3,805  35.2 327.7  12.8 
2028  2,541     2,541  23.5 526.9  20.5 
Remain 
dutiable    627 579 1,940  3,146  29.1 420.0  16.4 
 
20 In 20 19 Viet Nam's  applied MFN tariff consisted of 11,206 tariff lines at the HS eight-digit level (HS 
2017 nomenclature). Of these 9 7.87% lines were subject to ad valorem  rates of duty and the remaining 230 
lines were subject to specific rates of duty.  WT/REG448/1  
 
- 17 - 
 
  ASEAN 
members  Number of lines  % of 
total 
lines  Average imports  
Category  Total  Value  
(USD 
million) % of 
imports  
Total 5,116  2,551  627 579 1,940  10,813  100.0  2,566.1  100.0  
Lao PDR  NT1 NT2 SL HSL EL   Import s  
(2016 -2018)  
MFN (2019)  504   79 13 596 5.5 0.0 0.0 
2026 4,942      4,942  45.7 2.8 25.2 
2032  2    2 0.0 0.0 0.0 
2033  1,565     1,565  14.5 4.1 37.0 
2035   1,037    1,037  9.6 1.5 13.5 
Remain 
dutiable  1   1,030  1,640*  2,671  24.7 2.7 24.2 
Total 5,447  1,567  1,037  1,109  1,653  10,813  100.0  11.1 100.0  
Malaysia  NT1 NT2 SL HSL EL   Import s 
(2016 -2018)  
MFN (2019)  6,557  11   1 6,569  56.2 3,037.3  91.3 
2019 30     30 0.3 3.8 0.1 
2021 1,007      1,007  8.6 83.8 2.5 
2028  2,325     2,325  19.9 172.2  5.2 
Remain 
dutiable    585 584 583 1,752  15.0 28.0 0.8 
Total 7,594  2,336  585 584 584 11,683  100.0  3,325.1  100.0  
Myanmar  NT1 NT2 SL HSL EL   Import s  
(2016 -2019)  
MFN (2019)  479 13  2 68 562 5.0 0.3 1.0 
2019 17     17 0.2 0.0 0.1 
2026 4,767      4,767  42.7 6.3 23.9 
2033  1,562     1,562  14.0 4.5 17.1 
2036   215   215 1.9 1.1 4.2 
Remain 
dutiable    871 1,158  2,015  4,044  36.2 14.1 53.7 
Total 5,263  1,575  1,086  1,160  2,083  11,167  100.0  26.2 100.0  
Singapore  NT1 NT2 SL HSL EL   Impor ts 
(2016 -2018)  
MFN (2019)  10,805      10,805  99.9 3486.2  100.0  
2019 8     8 0.1 1.7 0.0 
Total 10,813      10,813  100.0  3488.0  100.0  
*Lao PDR: includes 13 prohibited tariff lines which are excluded from the calculation but are included for the 
completeness of the tariff line count.  
Table 3.3 The Philippines, Thailand, and Viet Nam: Tariff elimination and reduction 
commitments under the Agreement and corresponding average trade  
ASEAN 
members  Number of lines  % of 
total 
lines  Average imports  
(USD Million)  
Category  Total  Value  % imports  
The 
Philippines  NT1 NT2 SL HSL EL Mix 
  Import s (2016 -2018)  
MFN (20 20) 1,400  24 10  65 3 1,502  13.9 2,144.1  65.4 
2021 5,215       5,215  48.2 776.8  23.7 
2027  620    18 638 5.9 2.0 0.1 
2028  1,507     14 1,521  14.1 152.5  4.6 
Remain 
dutiable   2 558 608 742 27 1,937  17.9 204.6  6.2 
Total 6,615  2,153  568 608 807 62 10,813  100.0  3,279.9  100.0  
Thailand  NT1 NT2 SL HSL EL Mix 
  Import s (2016 -2018)  
MFN (2019) 3,007  96 55 18 8 5 3,189  29.5 2,066.7  83.1 
2019 2      2 0.0 0.0 0.0 
2021 3,755       3,755  34.7 260.0  10.5 
2028  1,919     7 1,926  17.8 96.5 3.9 WT/REG448/1  
 
- 18 - 
 
  ASEAN 
members  Number of lines  % of 
total 
lines  Average imports  
(USD Million)  
Category  Total  Value  % imports  
Remain 
dutiable    476 1,034  413 18 1,941  18.0 64.3 2.6 
Total 6,764  2,015  531 1,052  421 30 10,813  100.0  2,487.5  100.0  
Viet Nam  NT1 NT2 SL HSL EL Mix   Import s (2016 -2018)  
MFN (20 19) 3,073  5  1 71 1 3,151  29.1 2,491.9  70.5 
2019 66      66 0.6 22.4 0.6 
2020 31      31 0.3 1.2 0.0 
2021 1,956       1,956  18.1 49.7 1.4 
2023  5     5 0.0 0.9 0.0 
2025  4     4 0.0 0.1 0.0 
2027  2,619     15 2,634  24.4 241.0  6.8 
Remain 
dutiable    456 534 1,973  3 2,966  27.4 725.3  20.5 
Total 5,126  2,633  456 535 2,044  19 10,813  100.0  3,532.4  100.0 
Mix: when a tariff line has more than one category.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat; ITC Macmap; ASEANStats and the 
WTO-IDB. 
 
3.21.  Tables 3. 4 A-I below show tariff elimination by the ASEAN Parties by broad HS Section , while 
Chart 3.1 shows, for each ASEAN Member State, the average rate for  tariff lines remaining dutiable 
by HS Chapter once the Agreement is fully implemented.  
a) Brunei Darussalam  
3.22.  In 2020 and 2021, Brunei Darussalam eliminated  tariffs  on a few products  in HS Sections XI 
and XII. This will be  followed by further liberalization in 2027, 2028 and 2030  of tariffs, in most 
remaining  HS Section s. At the end of implementation of the Agreement tariffs will remain  in a 
number of HS Sections relating mainly to ind ustrial products  with average tariffs on dutiable lines 
ranging from 5% in HS Section s VI, XI, XII, and XVI  to 6.5% in Section XVI II. Chart 3.1 shows that 
once the Agreement is implemented Brunei will maintain tariffs on imports from Hong Kong, China 
in a number of HS Chapters relating mainly to industrial products . The applied average preferential 
duties are lower than the correspond ing applied MFN average  in HS Chapters 44, 59, 92,  96 and 97,  
showing that in these Chapters additional preferences are provided for imports from Hong Kong, 
China.  
Table 3.4.A Brunei Darussalam: Tariff elimina tion commitments under the Agreement, 
by HS Section  HS 
Section  MFN 
average
% No. of 
lines  No. of 
MFN 
duty-
free 
lines 
2020 Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2020 
2021 
2027 
2028  
2030  
I 0.0 589 589        
II 0.0 491 475    16    
III 0.0 175 175        
IV 0.0 479 472      7 - 
V 0.0 218 196    1  21 - 
VI 0.1 1,260  1,220    6 4 13 17 5.0 
VII 0.0 565 565        
VIII 0.0 91 91        
IX 3.4 228 75   121 3 24 5 6.0 
X 0.0 300 300        
XI 0.4 1,175  1,094  1  17 18 5 40 5.0 
XII 2.8 85 38  2 12  7 26 5.0 
XIII 0.0 250 250        
XIV 0.0 86 86        WT/REG448/1  
 
- 19 - 
 
  
HS 
Section  MFN 
average
% No. of 
lines  No. of 
MFN 
duty-
free 
lines 
2020 Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2020 
2021 
2027 
2028  
2030  
XV 0.0 1,035  1,035         
XVI 0.1 2,137  2,111    18  3 5 5.0 
XVII 0.0 1,411  1,411         
XVIII  0.6 326 308    5  13 6.5 
XIX 0.0 30 30        
XX 1.4 267 196   7  13 51 5.2 
XXI 0.0 8 8        
Total  0.2 11,206  10,72 5 1 2 181 47 65 185 5.2 
- contains specific duties . 
Note:  Based on the HS 20 17 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat  and the ITC Macmap . 
b) Cambodia  
3.23.  The bulk of Cambodia 's tariff liberalization will take place  in 2026 and 2033 . At the end of 
implementation of the Agreement tariffs will  remain  in all HS Sections , except Section XXI , with 
average tariffs on dutiable lines ranging from 6% in HS Section IX to 35% in Section XIX. Chart 3.1 
shows that once the Agreement is implemented Cambodia  will maintain tariffs on imports from Hong 
Kong, China in most HS Chapters. The applied average preferential duties  will also be lower than 
the corresponding applied MFN average in most  HS Chapters, showing that additional preferences 
are provided by Cambodia  for imports from Hong Kong, China.  
Table 3. 4.B Cambodia : Tariff elimination commitments under  the Agreement, by HS 
Section  
HS 
Section  MFN 
average  % No. of 
lines  No. of duty -
free lines in  
MFN 20 21 Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2021  2026  2033  
I 12.5 589 38 3 382 40 126 15.2 
II 8.4 491 90  272 40 89 11.5 
III 7.0 175   117 55 3 6.3 
IV 21.5 470 40  91 63 276 18.3 
V 7.5 218 70  82 3 63 14.4 
VI 7.5 1,259  242  813 28 176 15.5 
VII 8.9 565 137  133 31 264 12.3 
VIII 12.5 91   21  70 12.8 
IX 11.8 228   176 31 21 6.0 
X 6.7 300 15  81 145 59 7.0 
XI 8.3 1,175  187  386 364 238 7.8 
XII 14.8 84   13 17 54 11.7 
XIII 10.9 250   79 110 61 16.8 
XIV 2.5 86 55  23  8 7.0 
XV 8.2 1,035  218 6 470 76 265 12.9 
XVI 13.1 2,133  226 5 375 548 979 12.3 
XVII 19.9 1,033  145 17 65  806 22.6 
XVIII  14.6 326 37  111 6 172 14.3 
XIX 26.8 30 7 1   22 35.0 
XX 15.0 267 63 1 28 3 172 18.3 
XXI 0.0 8 8      
Total  11.6  10,813  1,578  33 3,718  1,560  3,924  15.3 
Note:  Based on the HS 20 17 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and the WTO -IDB. WT/REG448/1  
 
- 20 - 
 
  c) Indonesia  
3.24.  Indonesia implemented its tariff liberalization commitments in  2020 and especially 2021. This 
will be followed by further liberalization in 2028 of tariffs, across most  HS Section s. At the end of 
implementation of the Agreement tariffs will  remain  in all, except Sections III , X, and XXI with 
average tariffs on dutiable lines ranging from 5% in HS Sections V to 49.8% in Section IV. Chart 3.1 
shows that once the Agreement is implemented , Indonesia  will maintain tariffs on imports from Hong 
Kong, China in most HS Chapters. Applied average preferential duties are lower than the 
corresponding applied MFN average  in HS Chapters  11, 25, 28, 29, 40, 64, 85, 87, 90 , and 97, 
showing that in these Chapters there are additional preferences for imports from Hong Kong, China.  
Table 3. 4.C Indonesia: Tariff elimination commitments under the Agreement, by HS 
Section  
HS 
Section  MFN 
average%  No. of 
lines  No. of duty -
free lines in  
MFN 2020  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2020  2021  2028  
I 5.3 589 33  332 95 129 7.2 
II 5.3 491 52 1 384 17 37 19.4 
III 4.3 175 25 5 145    
IV 23.6 470 10  220 43 197 49.8 
V 3.2 218 85  124 1 8 5.0 
VI 5.0 1,259  194  882 84 99 10.2 
VII 9.3 565 8  184 113 260 11.6 
VIII 8.6 91 31  19 27 14 19.3 
IX 5.1 228 117  64  47 18.0 
X 4.5 300 45 7 235 13   
XI 15.3 1,175  6  128 533 508 14.3 
XII 16.4 84   4 52 28 19.3 
XIII 9.2 250 2  148 50 50 21.1 
XIV 7.0 86 18  30 23 15 14.0 
XV 9.4 1,035  129  306 173 427 15.1 
XVI 5.6 2,133  439 4 408 976 306 8.7 
XVII 26.1 1,033  71 2 34 51 875 28.2 
XVIII  5.6 326 30  99 167 30 6.8 
XIX 6.0 30    24 6 10.0 
XX 10.7 267 5  54 98 110 13.6 
XXI 4.4 8 2  5 1   
Total  10.1 10,813  1,302  19 3,805  2,541  3,146  19.4 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and the WTO -IDB. 
d) Lao PDR  
3.25.  Lao PDR  will eliminate tariffs on products in most HS Sections , starting in 2026 . This will be 
followed by further liberalization in 2032, 2033, and 2035  of tariffs, across most  HS Section s. At the 
end of implementation of the Agreement tariffs will  remain  in all HS Sections , except Section XIV 
(including non -monetary gold) with average tariffs on dutiable lines ranging from 5% in HS Sections 
XXI to 30% in Section XX. Chart 3.1 shows that once the Agreement is implemented Lao PDR  will 
maintain tariffs on imports from Hong Kong, China in most HS Chapters. The a pplied average 
preferential duties are lower than the corresponding applied MFN average only in  HS Chapter  25 
where additional preferences are provided by Lao PDR  for imports from Hong Kong, China.  
Table 3. 4.D Lao PDR : Tariff elimination commitments under  the Agreement, by HS Section  
HS 
Section  MFN 
avg. 
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 20 19 Duty -free lines under the Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2026  2032  2033  2035  
I 10.1 589  50 2 272 3 262 11.0 
II 12.6 491 60 75  23  333 16.9 
III 10.0 175 13 16  106  40 15.3 
IV 12.4 470 57 73  89  251 18.7 WT/REG448/1  
 
- 21 - 
 
  HS 
Section  MFN 
avg. 
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 20 19 Duty -free lines under the Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2026  2032  2033  2035  
V 5.1 218  147    71 5.2 
VI 6.8 1,259   917  167 27 148 13.0 
VII 9.2 565  249  63 17 236 13.2 
VIII 16.4 91  6  22  63 19.2 
IX 23.0 228  6  7  215 23.9 
X 6.0 300  179  18 1 102 6.8 
XI 9.3 1,175  2 237  696 96 144 12.4 
XII 11.9 84  8  7 49 20 20.0 
XIII 5.9 250  210  6 32 2 20.0 
XIV 5.0 86  86     0.0 
XV 6.3 1,035   813  42 97 83 12.3 
XVI 7.2 2,133   1,511   43 357 222 16.9 
XVII 8.0 1,033  464 55  1 158 355 17.5 
XVIII  6.7 326  214  2 110  0.0 
XIX 30.0 30      30 30.0 
XX 12.3 267  85  1 90 91 21.5 
XXI 5.0 8  5    3 5.0 
Total  8.6 10,813  596 4,942  2 1,565  1,037  2,671  15.8 
Note:   *Includes 13 prohibited tariff lines (8 under HS Section II and 5 under HS Section VI). Prohibited 
lines are excluded from the calculation but are included for the completeness of the tariff line count. 
Based on the HS 20 17 nomenclature.  
Source:  WTO estim ates based on data provided by the ASEAN Secretariat  and the WTO -IDB. 
e) Malaysia  
3.26.  In 2019 and especially 2021, Malaysia  eliminated tariffs across all but  HS Sections VIII and 
XIX. This will be followed by further liberalization in 2028 of tariffs, across m ost HS Section s. At the 
end of implementation of the Agreement tariffs will  remain  in HS Sections VIII, XI, XII, XIV, XVIII, 
XX, and XXI, with average tariffs on dutiable lines ranging from 5% in HS Sections IV, V, VI, VII, 
IX, and X to 39.7% in Section  I. Chart 3.1 shows that once the Agreement is implemented , Malaysia  
will maintain tariffs on imports from Hong Kong, China in a number of HS Chapters. The applied 
average preferential duties are lower than the corresponding applied MFN average in most HS 
Chapters, showing that  additional preferences are provided by Malaysia  for imports from Hong Kong, 
China.  
Table 3. 4.E Malaysia : Tariff elimination commitments under  the Agreement, by HS Section  
HS 
Section  MFN 
average%  No. of 
lines  No. of duty-
free lines in  
MFN 2019  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2019  2021  2028  
I 2.1 609 553 1 26 2 27 39.7 
II 2.4 499 396  55 15 33 17.3 
III 2.7 203 108  81 14   
IV 4.1 487 257 3 51 84 92 5.0 
V 1.5 220 193  16 10 1 5.0 
VI 2.0 1,335  1,157   55 118 5 5.0 
VII 13.1 637 181 1 94 310 51 5.0 
VIII 0.3 92 89   3   
IX 5.4 426 292 1 32 92 9 5.0 
X 10.5 331 119 1 12 198 1 5.0 
XI 6.2 1,177  631 2 31 513   
XII 5.1 85 57  4 24   
XIII 17.8 258 66 2 23 146 21 25.2 
XIV 0.6 86 78  5 3   
XV 9.0 1,089  301 3 150 164 471 11.1 
XVI 4.8 2,164  1,457  12 264 399 32 5.8 
XVII 21.5 1,346  201 3 59 100 983 20.7 
XVIII  0.5 328 315  6 7   WT/REG448/1  
 
- 22 - 
 
  HS 
Section  MFN 
average%  No. of 
lines  No. of duty-
free lines in  
MFN 2019  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2019  2021  2028  
XIX 14.3 30 4    26 16.5 
XX 10.3 273 107 1 42 123   
XXI 0.6 8 7  1    
Total  7.5 11,683  6,569  30 1,007  2,325  1,752  17.1 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included . 
Based on the HS 2017  nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat  and the WTO -IDB. 
f) Myanmar  
3.27.  In 2019, Myanmar  eliminated some tariffs on products in HS Sections  II, XI, and XVI . This 
will be followed by further liberalization in 2026, 2033, and 2036  of tariffs, across most  HS Se ctions. 
At the end of implementation of the Agreement tariffs will  remain  in all HS Sections, with average 
tariffs on dutiable lines ranging from 2.9% in HS Section III, to 16.3% in Section  IV. Chart 3.1 shows 
that once the Agreement is implemented , Myanmar  will maintain tariffs on imports from Hong Kong, 
China in most HS Chapters. The applied average preferential duties are lower than the corresponding 
applied MFN average in most HS Chapters, showing that additional preferences are provi ded by 
Myanmar  for imports from Hong Kong, China.  
Table 3. 4.F Myanmar : Tariff elimination commitments under  the Agreement, by HS Section  
HS 
Section  MFN 
avg.
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2019  Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
2019  2026  2033  2036  
I 7.8 606 111  1 76  418 9.6 
II 8.7 579 90 14 73 60 8 334 11.4 
III 3.7 194 1  75 23 60 35 2.9 
IV 15.2 508   15 48  445 16.3 
V 3.0 226 25  162 28  11 5.9 
VI 3.8 1,283  82  889 142 25 145 8.8 
VII 3.6 565 2  194 119 9 241 3.7 
VIII 8.1 91    75  16 13.0 
IX 11.4 262 14  5 26  217 12.6 
X 2.8 305 19  30 255  1 10.0 
XI 11.6 1,176  1 2 259 131 14 769 8.2 
XII 7.0 86   17 37  32 6.5 
XIII 4.2 250   126 108 2 14 4.6 
XIV 12.1 89 6  2 10  71 14.0 
XV 4.2 1,042  15  705 110 72 140 5.5 
XVI 4.2 2,139  133 1 1,545  177 12 271 8.1 
XVII 13.1 1,088  63  279 10  736 15.8 
XVIII  5.6 336   237 80  19 15.0 
XIX 9.5 30      30 9.5 
XX 8.3 304   153 47 13 91 11.6 
XXI 4.6 8      8 4.5 
Total  7.1 11,167  562 17 4,767  1,562  215 4,044  10.9 
Note:  Based on the HS 2017  nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and the WTO -IDB. 
g) The Philippines  
3.28.  In 2021, the Philippines  eliminated tariffs on products classified in  most HS Sections  except 
Sections XIX and XXI . This will be followed by further liberalization in 2027 and 2028  of tariffs across 
most HS Section s. At the end of implementation of the Agreement tariffs will  remain  in most HS 
Sections , with average tariffs on dutiable lines ranging from 1% in HS Section XVIII, to 36.5% in 
Section  I. Chart 3.1 shows that once the Agreement is implemented , the Philippines  will maintain 
tariffs on imports from Hong Kong, China in most HS Chapters. The app lied average preferential WT/REG448/1  
 
- 23 - 
 
  duties are lower than the corresponding applied MFN average in many  Chapters, showing that 
additional preferences are provided by the Philippines  for imports from Hong Kong, China.  
Table 3. 4.G The Philippines : Tariff elimination c ommitments under  the Agreement, by HS 
Section  HS 
Section  MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 2020  Duty -free lines under 
the Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021  2027  2028  
I 10.3 589 30 278 226  55 36.5 
II 10.1 491 18 270 121  82 30.6 
III 8.7 175  91 84    
IV 11.5 470 11 204 207  48 33.4 
V 1.8 218 64 154     
VI 3.2 1,259  32 1,150   53 24 13.7 
VII 7.9 565 4 256  57 248 10.4 
VIII 7.4 91  57  34   
IX 6.9 228 36 118  56 18 4.9 
X 5.5 300 16 161  46 77 4.9 
XI 10.9 1,175  6 378  627 164 16.1 
XII 9.7 84  31  23 30 14.0 
XIII 7.2 250 10 97  126 17 8.2 
XIV 5.4 86  65  21   
XV 5.5 1,035  111 648  253 23 6.5 
XVI 2.5 2,133  997 750  141 245 5.2 
XVII 20.3 1,033  23 148  7 855 23.2 
XVIII  1.8 326 143 173  6 4 1.0 
XIX 13.8 30     30 13.8 
XX 7.4 267 1 181  68 17 9.7 
XXI 8.1 8  5  3   
Total  7.5 10,813  1,502  5,215  638 1,521  1,937  17.9 
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and the WTO -IDB. 
h) Thailand  
3.29.  In 2019 and 2021, Thailand  eliminated tariffs on products classified in  most HS Sections  
except HS Section XIX . This will be followed by further liberalization in 2028 of tariffs, across m ost 
HS Section s. At the end of implementation of the Agreement tariffs will  remain  in all except Sections 
IX, XIX, and XXI, with average tariffs on dutiable lines ranging from 5% in HS Sections VIII, XIV, 
XV, and XVIII, to 133.6 % in Section  III. Chart 3.1 shows that once the Agreement is implemented , 
Thailand  will maintain tariffs on imports from H ong Kong, China in most HS Chapters. The applied 
average preferential duties are lower than the corresponding applied MFN average in around a  dozen 
Chapters , showing that additional preferences are provided by Thailand  for imports from Hong Kong, 
China.  
Table 3. 4.H Thailand : Tariff elimination commitments under  the Agreement, by HS Section  
HS 
Section  MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 20 19 Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2019 2021  2028  
I 15.4 589 183 1 154 236 15 111.0  
II 28.2 491 49  234 136 72 61.1 
III 40.3 175 2  126 19 28 133.6  
IV 30.3 470 9  194 128 139 49.9 
V 2.0 218 155  50 2 11 14.3 
VI 3.0 1,259  808  325 101 25 8.8 
VII 7.0 565 58 1 220 261 25 10.0 
VIII 10.6 91 16  14 46 15 5.0 
IX 6.3 228 82  146    
X 3.5 300 133  7 5 155 6.1 
XI 15.3 1,175  36  557 578 4 79.0 WT/REG448/1  
 
- 24 - 
 
  HS 
Section  MFN 
average
% No. of 
lines  No. of 
duty-free 
lines in  
MFN 20 19 Duty -free lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2019 2021  2028  
XII 21.1 84   29 3 52 20.2 
XIII 11.4 250 51  132 25 42 22.7 
XIV 3.8 86 54  29  3 5.0 
XV 6.1 1,035  273  263 292 207 5.0 
XVI 4.8 2,133  1,026   666 60 381 10.5 
XVII 49.2 1,033  70  212  751 39.0 
XVIII  3.1 326 180  144  2 5.0 
XIX 27.0 30 3   27   
XX 12.7 267   246 7 14 10.0 
XXI 8.8 8 1  7    
Total  14.0 10,813  3,189 2 3,755 1,926  1,941  28.4 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included.  
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and the WTO -IDB. 
i) Viet Nam  
3.30.  In 2019, 2020, and 2021, Viet Nam  eliminated tariffs on products classified in  most HS 
Sections  except Sections  XIX and XXI . The bulk of  tariff liberalization will take place in  2027. At the 
end of implementation of the Agreement tariffs will  remain  in all HS Sections, except  Sections XIV, 
XVIII, and XXI, with average tariffs on dutiable lines ranging from 7.3% in HS Sections VI to 41.5% 
in Sectio n XVII. Chart 3.1 shows that once the Agreement is implemented , Viet Nam  will maintain 
tariffs on imports from Hong Kong, China in several  HS Chapters. The applied average preferential 
duties are lower than the corresponding applied MFN average in many of these Chapters, showing 
that additional preferences are provided by Viet Nam  for imports from Hong Kong, China.  
Table 3. 4.I Viet Nam : Tariff elimination commitments under  the Agreement, by HS Section  
HS 
Section  MFN 
Avg. 
% No. of 
lines  No. of 
duty-
free 
lines in  
MFN 
2019  Duty -free lines under the Agreement  
Remain  
dutiable  
Avg. Final 
Tariff 
(Dutiable)  2019  
2020  
2021  
2023  
2025  
2027  
I 12.5 589 92 2  78   361 56 18.8 
II 15.3 491 65   123   240 63 26.4 
III 16.5 175    74   71 30 24.4 
IV 30.3 470 35 3  16   140 276 34.7 
V 6.9 218 69 11 1 70   5 62 18.0 
VI 3.0 1,259  748 8  325   62 116 7.3 
VII 8.8 565 85 4  148 3  105 220 14.3 
VIII 12.7 91 24   16   28 23 20.6 
IX 7.3 228 109   46   54 19 14.2 
X 12.7 300 37  2 42   4 215 16.5 
XI 12.6 1,175  94 4  403   459 215 8.5 
XII 22.3 84 6   4   18 56 27.4 
XIII 19.9 250 14 1  53   102 80 34.1 
XIV 12.2 86 19  25 2 2  38   
XV 8.0 1,035  364 23 3 150   329 166 13.6 
XVI 6.2 2,133  1,039  9  284  4 335 462 16.7 
XVII 34.4 1,033  85 1  40   30 877 41.5 
XVIII  4.5 326 220   40   66   
XIX 5.2 30 24       6 25.8 
XX 17.8 267 17   42   184 24 21.9 
XXI 3.8 8 5      3   
Total  12.0 10,813  3,151  66 31 1,956  5 4 2,634  2,966  24.1 
Note:  Based on the HS 2017  nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat and ASEANStats.  WT/REG448/1  
 
- 25 - 
 
  Chart 3.1 ASEAN Member States: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature.  
* specific duties in the following HS chapters:  Brunei Darussalam: 21, 33 and 37 ; Indonesia: 10 and 37 ; 
Malaysia: 22  
Source:  WTO estimates based on data provided by the ASEAN Secretariat; ITC Macmap; and the WTO -IDB. 
0.05.010.015.020.025.030.035.040.0
 1
 4
 8
 12
 16
 19
 22
 27
 32
 35
 39
 42
 48
 52
 56
 59
 62
 65
 70
 73
 76
 80
 84
 89
 92
 95Average rate of duty (%)
HS ChapterCambodia
020406080100120
2
6
8
10*
16
18
20
22
25
28
30
32
34
37*
39
42
46
53
55
58
61
63
65
69
71
73
76
80
83
85
90
92
94
96Average rate of duty (%)
HS ChapterIndonesia
05101520253035
1
3
5
7
9
11
13
15
17
20
22
24
26
28
30
33
35
37
39
41
43
45
47
49
56
61
63
66
69
73
78
80
82
84
87
93
95
97Average rate of duty (%)
HS ChapterLao PDR
0102030405060708090100
1
2
3
4
7
8
10
22*
24
25
28
40
44
48
69
70
72
73
84
85
87
93Averate rate of duty (%)
HS ChapterMalaysia
051015202530
2
4
6
8
10
12
14
16
18
20
22
24
28
30
33
36
39
41
43
46
50
52
55
57
59
61
63
65
67
70
73
76
83
85
90
94
96Average rate of duty (%)
HS ChapterMyanmar
0102030405060
1791117232838404852565861637073768385909396Average rate of duty (%)
HS ChapterPhilippines
050100150200250
4789101112151617202122232425323538404148506264686970717273748485879095Average rate of duty (%)
HS ChapterThailand
01020304050607080
1410131720242831343740434954576063666973838794Average rate of duty (%)
HS ChapterViet Nam
MFN Preferential0510152025
21* 27* 33* 34 44 46 59 63 64 85 92 94 95Average rate of duty (%)
HS ChapterBrunei DarussalamWT/REG448/1  
 
- 26 - 
 
  Hong Kong, China  
3.31.  Hong Kong, China commi ts to granting tariff free access to all products originating from 
ASEAN Member States  upon entry into force of the  Agreement . 
3.32.  Table 3. 5 shows tariff liberalization by Hong Kong, China  for imports from the ASEAN Member 
States. In 20 21, 100% of Hong Kong, C hina's MFN applied tariff ( 7,588  lines) was duty free , thus 
the entry into force of the Agreement did not provide further tariff preferences to ASEAN Members . 
The value of Hong Kong, China's imports from each ASEAN Member State (averaged over the period 
2018-2020) is also indicated in Table 3. 5. 
Table 3.5: Hong Kong, China - ASEAN Member States  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number 
of lines  Value of Hong Kong, China's imports from ASEAN Member States 
(2018 -2020)  
USD million  
Brunei 
Darussalam  Cambodia  Indonesia  Lao PDR  Malaysia  
MFN duty -free (2021)  7,588  49.6 541.2  2,945.3  41.0 22,760.6    
Myanmar  Philippines  Singapore  Thailand  Viet Nam    
227.9  9,791.8  14,139.7  13,524.4  11,865.9  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data in the WTO -IDB. 
3.1.4   Tariff rate quotas  
3.33.  For the Philippines , some p roducts in the exclusion list  (EL) category are subject to tariff rate 
quotas (TRQs) , while for Malaysia , some products in  the highly sensitive list (HSL) are subject to 
TRQs. The products concerned, in the case of the Philippines , are live sheep and goats; live poultry; 
swine, sheep, goats, offal, and poultry meat; coffee; maize; rice; and sugar. For Malaysia , the 
products concerned are live swine and poultry; swine, offal and poultry meat; milk; eggs; and round 
cabbages. For both Part ies WTO TRQs are maintained for the same products  with further clarification 
from Malaysia that the quota quantity for round cabbage was part of the overall WTO TRQ quantity . 
Under the Agreement the in-quota  rates are lower (but not zero) than the out of q uota rates ; 
Malaysia clarified that the in-quota  rate in December 2022 for round cabbage was zero . 
3.34.  Annex 2 to this factual presentation summarizes the TRQ commitments by the Philippines and 
Malaysia. Malaysia 's TRQs under the Agreement are in  Part 6 of Ann ex 2-1.  
3.2  Rules of origin  
3.35.  The rules of origin and operational certification procedures for the products covered by the 
Agreement are described in Chapter 3 of the Agreement  and its Annexes  and Appendix .  
3.36.  Under Article  3 of Chapter 3 , a good imported into an other Party  is considered as originating 
from the exporting Party if it meets all other applicable requirements of Chapter 3 and (i) it is a 
wholly obtained or produced in the Area21 of the exporting Party as defined in Article 4 of Chapter 
3; (ii) it is produced in the exporting Party exclusively from originating materials from one or more 
of the Parties; or (iii) it is not wholly obtained or produced in the Area of the exporting Part y but it 
is eligible under Article 5 of Chapter 3 . Goods n ot wholly obtained or produced (under (iii) above) 
are deemed to be originating from the Party if they meet the product specific rules set out in 
Annex  3-2; or for those goods not covered under Anne x 3-2, if the regional value content (RVC) is 
not less than 40% (based on  the formula in Article 6 of Chapter 3 ).  
 
21 Under the Agreemen t, the term "Area" refers, for the ASEAN, to the territory of each ASEAN Member 
State, and, for Hong Kong, China, to the Hong Kong Special Administrative Region as delineated by the Order of 
State Council of the People's Republic of China No. 221 dated 1 J uly 1997, which includes Hong Kong Island, 
Kowloon and the New Territories.  WT/REG448/1  
 
- 27 - 
 
  3.37.  The product specific rules  in Annex 3 -2 apply  to 237 HS six-digit tariff lines .22 For most of 
these tariff lines, an d in particular for cover ed agricultural products, origin is conferred if wholly 
obtained  or produced  in the Area of a Party. For a number of products,  the exporter  may choose  if 
the RVC or the change in tariff classification  (CTC)  requirement is to be used  to confer origin. 
Speci fied manufacturing or processing operations are only required for certain wool products or 
animal hair waste.  
3.38.  Annex 3 -2 lists 557  HS six-digit tariff lines for which the  product specific rules need to be 
negotiated between the Parties  after the entry into force of the Agreement .23 For these products, 
pending the conclusion and incorporation of the outcome of the negotiations into the Agreement24, 
the Parties agree to apply the origin criteria in  subparagraphs (a) and (b) of  Article 3 of Chapter 3, 
or the general RVC rule of 40%  in paragraph 1 of Article 5 of Chapter 3 .  
3.39.  The de minimis  provision under Article 10 of Chapter 3  allows for goods not meeting the CTC  
requirement  to nevertheless be consi dered as originating  in the Party  if the value of all non -
originating materials used in the production that do not meet the required CTC does not exceed 10% 
of the free-on-board (FOB)  value of the good  and the good meets all other applicable criteria in 
Chapter 3 .  
3.40.  Accumulation is permitted under Article 7 of Chapter  3, while Article 8 of Chapter 3  lists 
minimal  operations  and processes  which do not confer origin . Disciplines applicable to direct 
consignment; treatment of packing and packaging materials and containers; accessories, spare parts 
and tools; neutral elements; and identical and interchangeable materials are contained in Articles 9 
and 11 through 14 of Chapter 3.  
3.41.  Unless otherwise specified, a  claim for preferential tariff treatment mu st be accompanied by 
a Certificate of Origin  (Form AHK)  issued by a n issuing  authority designated by the exporting Party 
and notified to the other Parties in accordance with the operational certification procedures in Annex 
3-1. Annex 3 -1 also provides for  verification visits by the competent authority of the importing Party  
under exceptional cases, and sets out the relevant procedures, including possible denial of 
preferential treatment to the goods concerned. Any suspended preferential tariff treatment sh all be 
reinstated upon written determination  that the goods qualify as originating from the Party after the 
verification visit .25  
3.42.  The Sub-Committee on  Rules of Origin , established under Article 17 of Chapter 3,  is 
responsible fo r, among others,  monitoring  the implementation and operation of Chapter 3. It also  
continue s the negotiations on the product specific rules of the tariff lines listed in Annex 3 -3 after 
the entry into force of the Agreement pursuant to paragraphs 5 and 6 of Article 17 .  
3.3  Export dutie s and charges, and quantitative restrictions  
3.43.  Each Party undertakes not to adopt or maintain any prohibition or quantitative restrictions on 
the export of any good destined for the Area of any other Party, except in accordance with Article 
XI of the GATT 1994, which is, mutatis mutandis, incorporated into and form s part of the Agreement 
(Article 9 of Chapter 2). Non -tariff measures on export s destined for the Area of any other Party are 
prohibited, except as otherwise provided in the Agreement or in accordance with the Parties ' WTO 
rights and obligatio ns. The Parties shall ensure the transparency of their non -tariff measures so that 
they are not prepared, adopted or applied with a view to, or with the effect of, creating unnecessary 
obstacles to trade among the Parties.  
 
22 They are found in  HS Chapters 1, 3 -5, 7, 8, 10, 12 -15, 19, 21, 25, 26, 51, 63, 71, 74 -76, 78 -81, 84, 
and 85.  
23 The list  covers  HS Chapters 21, 24 -28, 30, 32, 33, 38 -41, 45, 50-54, 60 -63, 70 -72, 76, 81, and 96 . 
24 The ASEAN Secretariat communicated that the negotiations of the product specific rules (PSR) had 
been finalised in 2021.  
25 The ASEAN Secretariat communicated that the Sub-Committee on Rules of Origin concluded its 
negotiations on PSR listed in Annex 3 -3. Discussions  to incorporate the outcome of negotiations into Annex 3 -2 
as stipulated under Article 17 paragraph 6 of Chapter 3 and in accordance with Article 2 (Amendments) of 
Chapter 14 (Final Provisions)  were ongoing.  WT/REG448/1  
 
- 28 - 
 
  3.4  Regulatory Provisions of the Agr eement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.44.  Chapter 5 contains disciplines on sanitary and phytosanitary (SPS) measures that  are 
intended to facilitate trade among the Parties, while protecting human , animal or plant life or health 
in the Area of each Party.  Its objective s are also, inter alia, to enhance the implementation of the 
WTO SPS Agreement, as well as to resolve, where possible, problems arising from SP S measures 
that may affect trade. The Parties affirm their rights and obligations with r espect to each other under 
the WTO SPS Agreement (Article 4 of Chapter 5).  
3.45.  The development and determination of equivalence arrangements between the Parties are 
foreseen in accordance with Article 4 of the WTO SPS Agreement. Each Party shall accept the SPS  
measures of another Party as equivalent, even if the y are different, if the exporting Party objectively 
demonstrates to the importing Party that its measures achieve the importing Party's appropriate 
level of SPS protection. Consultations between the Part ies are also foreseen by the Agreement with 
the aim of achieving agreement on recognition of the equivalence of specified SPS measures (Article 
5 of Chapter 5).  
3.46.  A Party may make determinations in relation to regional ization , pest - or disease -free areas, 
areas of low pest or disease prevalence, zoning, and compartmental ization  in accordance with Article 
6 of the WTO SPS Agreement by taking into account relevant guidance of the WTO SPS Committee 
and international standards, guidelines and recommendations. Co -operation between the Parties on 
adaptation to regional conditions is also foreseen (Article 6 of Chapter 5).  
3.47.  While transparency provisions address notification requirements (Article 7 of Chapter 5), the 
Parties agree to explore opportunities for further t echnical co -operation and assistance, collaboration 
and information exchange on SPS matters of mutual interest (Article 8 of Chapter 5), to hold 
technical consultations on SPS matters (Article 9 of Chapter 5), and to designate contact points to 
facilitate distribution of enquiries, requests or notifications made in accordance with the Agreement. 
A Sub -Committee on Sanitary and Phytosanitary Matters is also established (Article 10 of Chapter  5). 
3.4.1.2   Technical barriers to trade  
3.48.  Chapter 6 contains provisions on te chnical barriers to trade  (TBT), which apply to standards, 
technical regulations and conformity assessment procedures (STRACAP) that may affect trade in 
goods among the Parties.  SPS measures and p urchasing specifications prepared by governmental 
bodies for  the production or consumption requirements of such bodies are excluded from the scope 
of Chapter 6.  
3.49.  The Party's rights and obligations with respect to each other under the WTO TBT Agreement 
are affirmed (Article 4 of Chapter 6). Moreover, nothing in Chapt er 6 shall limit the right of a Party 
to prepare, adopt and apply  STRACAP  in accordance with its WTO rights and obligations  to the extent 
necessary to fulfil a legitimate objective , including national security requirements, the prevention of 
deceptive practice s, and the protection of human health or safety, animal or plant life or health, or 
the environment.  
3.50.  Disciplines on the preparation, adoption and application of standards and the adoption of 
technical regulations are in Articles 5  and 6 of Chapter 6, respectively.  Positive consideration shall 
be given by each Party to accepting the results of conformity assessment procedures of another 
Party, even when the procedures differ from its own and shall provide reasons for not accepting the 
results of conformity assessment in another Party, upon request by that Party (Article 7).  
3.51.  Co-operation in the field of STRACAP is foreseen under Article 8 of Chapter 6, with a view to 
facilitating access to each Party's market. Inter -Party consultations on any  matter arising under 
Chapter 6 are governed by the provisions in Article 9 of Chapter 6, with the possibility to request 
the establishment of an ad hoc working group with a view to identifying a workable and practical WT/REG448/1  
 
- 29 - 
 
  solution to facilitate trade. Recours e to consultations and the dispute settlement mechanism 
established under the Agreement (Chapter 13) or under the WTO Dispute Settlement Understanding 
remain possible.  
3.52.  The Pa rties commit to seek to identify trade -facilitating initiatives regarding STRACAP  that 
are appropriate for particular issues or sectors. This may include agreements or arrangement s on 
regulatory issues, such as alignment of standards, convergence or equivalence of technical 
regulations, conformity assessment procedures and compliance is sues. When an agreement or an 
arrangement is already concluded by a Party with a third -party, consideration shall be given to 
extending it to another Party (Article 10 of Chapter 6).  
3.53.  Transparency provisions require information on proposed  new or am ended STRACAP . The 
Party notif ying shall provide the other Party  at least 60 days to comment on proposed technical 
regulations or conformity assessment procedures and take those into consideration (Article 11 of 
Chapter 6).  
3.54.  While contact points shall be designate d for coordinating the implementation of the provisions 
on TBT (Article 12 of Chapter 6), a Sub -Committee on STRACAP  is established under Article 13 of 
Chapter 6 to promote and monitor the implementation and administration of Chapter 6.  
3.4.2   Safeguard mechanisms  
3.55.  Chapter 7, on trade remedies affirm s WTO rights and obligations in trade remedies  (Article  1). 
The provisions of Chapter 13 on consultations and dispute settlement shall not apply to the 
settlement of disputes arising under Chapter 7.  
3.4.2.1   Global saf eguards  
3.56.  Under Article 1 of Chapter 7 , the Parties retain their rights and obligations under Article XIX 
of GATT 1994 and the WTO Agreement on Safeguards , among others .  
3.4.2.2   Bilateral safeguards  
3.57.  The Agreement does not have specific provisions on bilateral safeg uards.  
3.4.2.3   Measures to safeguard the balance of payments  
3.58.  Under Article 7 of Chapter 2 , a Party  may take any measure for balance -of-payments purposes 
in accordance with Article XII of the GATT 1994 and the Understanding on the Balance -of-Payments 
provisions . 
3.4.3   Anti-dumping and countervailing measures  
3.59.  Under Article 1 of Chapter 7, the Parties retain their rights and obligations under Article VI of 
GATT 1994 and the WTO Agreement on Implementation of Article VI of the GATT 1994 
(Antidumping), and under  the WTO Agreement on Subsidies and Countervailing Measures , among 
others .  
3.4.4   Subsidies and State -aid 
3.60.  Under Article 1 of Chapter 7, the Parties retain their rights and obligations under Article VI of 
GATT 1994 and the WTO Agreement on Subsidies and Counterva iling Measures.  
3.61.  Other than the Parties reaffirming their commitments under the  relevant  WTO Agreements, 
there are no additional specific provisions on subsidies and State -aid. WT/REG448/1  
 
- 30 - 
 
  3.4.5   Customs -related procedures  and trade facilitation  
3.62.  In Chapter 4 (Customs Procedu res and Trade Facilitation)  the Parties aim to ensure 
predictability, consistency and transparency in the application of their customs laws; to promote 
efficient and economical administration of customs procedures, and expeditious clearance of goods; 
to simplify and harmonise customs procedures to the extent possible; to promote co -operation 
among their customs administration; and to facilitate trade among them. In addition to disciplines 
to improve efficiency in customs procedures and trade facilitation  the Chapter adopts  procedures for 
pre-arrival processing  and risk management to determine control measures . The customs authorities 
of each Party shall endeavour to establish a programme of authorized economic operators (AEOs) 
based on  the SAFE Framework of the World Customs Organization and to work towards mutual 
recognition of AEOs (Article 10). Advance rulings are to be provided by the Parties and be valid for 
three years (Article 12). There are also provisions for customs cooperation through contact point s 
on issues related to trade in goods arising from the implementation of the Chapter (Article 17), while 
under Article 18 importers, exporters or any other person affected by a Party's administrative rulings 
may have recourse to an administrative appeal or  review by an authority higher than or independent 
of the official or office responsible for the rulings.  
3.4.6   Other regulations  
3.63.  Other than the regulations discussed above, there are no other specific regulations in the 
Agreement.  
3.5  Sector -Specific Provisions of the Agreement  
3.64.   There are no sector -specific provisions in the Agreement.  
4  PROVISIONS ON TRADE IN SERVICES  AND INVESTMENT  
4.1.  Chapter  8 of the Agreement contain rules and disciplines specific to trade in services, while  
Chapters 9 (economic and technical cooperation) 11 (general provisions and exceptions), 12 
(institutional provisions), 13 (consultations and dispute settlement), and 14 (final provisions) contain 
rules and disciplines of general application, which may also  apply to trade in services.  
4.2.  Under Article 14 of Chapter 8, the Parties agree and reaffirm their commitments to abide by 
the provisions of the WTO Agreement s as are relevant and applicable to trade in services and subject 
to any future agreements they may conclude as a result of the review to be conducted under Article 
23 of Chapter 8. The review, as par t of the general review under Article 7 of Chapter 14, sh all, inter 
alia, allow the Parties to consider further measures to liberali ze trade in services as well as to develop 
disciplines and negotiate agreements on matters covered by WTO Agreements and relevant to trade 
in services. Rules on transparency and dis closure of confidential information are also in Articles 3 
and 4 of Chapter 8.  
4.3.  Article 15 of Chapter 8 addresses the facilitat ion, through negotiated specific commitments, 
increasing participation in trade in services by Cambodia, Lao PDR, Myanmar and Viet  Nam. A 
particular focus may be put on strengthening domestic services capacity through, inter alia , access 
to technology on a commercial basis; improvement of access to distribution channels and 
information networks; increased market access in sectors and  modes of supply for exports of interest 
to LDCs; and flexibility to open fewer sectors, liberali ze fewer types of transactions and progressively 
extend market access in line with their respective level s of development.  
4.4.  The AoI also addresses aspects relev ant to trade in services.  However, unless otherwise 
specified in the AoI, the Agreement, and in particular Chapter 8 of the Agreement (on trade in 
services), shall not apply to the AoI.26 In connection with the AoI,  agreement ha s been reached  
between Hong Kong, China ; Brunei Darussalam ; Malaysia and Singapore on the definition of "natural 
 
26 In the event of any inconsistency between the AoI and the Agreement, consultations shall be held 
within the ASEAN -Hong Kong, China Free Trade Area Joint Committee with a view to finding a mutually 
satisfactory solution.  WT/REG448/1  
 
- 31 - 
 
  person of a Party", and between Hong Kong, China and Singapore on expropriation and 
compensation.   
4.5.  The AoI applies to measures adopted or maintained by a Par ty on investors of another Party 
and to existing investments by an investor of another Party as of the date of entry into force of the 
AoI or established, acquired or expanded thereafter in the Area of another Party  (covered 
investment) . 
4.6.  The AoI does not a pply to government procurement ; subsidies or grants ; taxation measures ;27 
claims arising out of events which occurred or which had been raised , prior to the entry into force 
of the AoI; services supplie d in the exercise of governmental authority ; and measures adopted or 
maintained by a Party that are covered by Chapter 8 of the Agreement (trade in services) . 
4.1  Scope and Definitions  
4.7.  The Agreement applies to measures of a Party affecting trade in services.28 Trade in services 
is defined as the supply of a service through the four modes of supply defined by the GATS.29 
4.8.  The Agreement does not apply to  measures affecting : (a) government procurement; (b)  
cabotage in maritime transport services; (c) subsidies30; (d) service s supplied in the exercise of 
governmental authority ; and (e) traffic rights  however granted, or services directly relate to the 
exercise of traffic rights, other than measures affecting aircraft repair and maintenance  services , the 
selling and ma rketing of air transport services , and computer reservation system services.  
4.9.  The GATS Annexes (on movement of natural persons supplying services, on air transport 
services, on financial services, and on telecommunications) shall apply to Chapter 8, mutatis  
mutandis . 
4.10.  Each Party shall designate a contact point to facilitate communications among the Parties on 
any matters  covered by Chapter 8 . 
4.2  Denial of Benefits  
4.11.  Article 25 of Chapter 8  on the denial of benefits is based on Article XXVII of the GATS and 
allows a Party to deny the benefits of the Agreement, inter alia , for the supply of a service, if it 
establishes that the service is supplied from or in the Area of a non -party; or if it establishes that a 
juridical person is not a service supplier of another Party.   
4.12.  With respect to investment, Article 1 9 of the AoI allows a Party to deny benefit s to a juridical 
person  who is an investor of another Party , which is owned or controlled by an  investor of a third -
party or denying Party,  and its investments if , in certain circumstance, including no substantial 
business operations of the juridical person in the Area of a specified  Party.31 
 
27 Except for transfers  for which specific rules are applicable  (Article 1 2 of the AoI ). Rules on expropriation 
and compensation  are also in Article 10 and Annex 2 of the  AoI. 
28 The Agreement covers measures taken by central, regional, or local governments and authorities , as 
well as by non -governmental bodies in the exercise of powers delegated by central, regional or local governments 
or authorities.  
29 In relation to mode 3  ("commercial presence" ), see Section 4.3.3 . 
30 See below the specific section on subsidies  (section 4.5.3) . 
31 Thailand  may deny  benefits relating to the admission, establishment, acquisition and expansion of 
investment to an investor of any other Party and its investments if Thailand establishes that the investor is owned 
(i.e. more than 50% of the equit y is owned ) or controlled (i.e. the investor has the power to name a majority of 
its directors or otherwise to legally direct its actions) by natural or juridical persons of a non -party  or the denying 
Party. The Philippines  may deny  benefits to an investor  of any other Party and its investment if it establishes 
that the investor 's  investment is in breach of the provisions of Commonwealth Act No. 108 as amended by 
Presidential Decree No. 715, otherwise known as "the Anti -Dummy Law".  WT/REG448/1  
 
- 32 - 
 
  4.3  General Provisions on Trade in Services  
4.3.1   Market access  
4.13.  Market access provisions mirror Article XVI of the GATS (Article 16 of Chapter 8 ). The Parties' 
market access commitments , including limitations,  refer to their Schedules of specific commitments  
and are summarized in section 4. 4 below.   
4.3.2   National and  MFN treatment  
4.14.  National treatment provisions mirror Article XVII of the GATS (Article  17 of Chapter 8 ). The 
Parties' national treatment commitments , including limitations,  are in  their Schedules and 
summarized in section 4. 4 below.  The Agreement does not contain specific provisions on MFN 
treatment  applicable to trade in services .  
4.15.  National treatment applies also to  investors and  covered investment  of any Party for the 
management, conduct, operation, use and sale or other disposition of investments in its Area (Article 
3 of the AoI). The MFN principle shall apply  to investors and covered investment , with a number of 
exceptions , including  preferential treatment accor ded to investors or their investments under any 
bilateral, regional or international agreements or arrangements or any forms of economic or regional 
cooperation with any non -party (existing before the entry into force of the AoI), and under any 
agreement o r arrangement between or among ASEAN Member States, or between or among Hong 
Kong, China and other customs territories of China (Article 4 of the AoI). A Party which  is party to 
such an  agreement or arrangement shall accord to other Parties adequate opport unity to negotiate 
the same benefits granted therein.  Also, national and MFN treatment shall not apply to any measures 
that fall within Article 5 of the WTO TRIPS Agreement, and any measures covered by an exception 
to, or derogation from, the obligations u nder Articles 3 or 4 of the WTO TRIPS Agreement.  
4.16.  Provisions on national and MFN treatment shall not apply to existing and future non -
conforming measures to be listed by the Parties in Annex 1 to the AoI . The negotiation of Annex 1 
to the AoI is subject to  a work program me that shall be concluded within one year of the date of 
entry into force of the AoI, unless otherwise agreed by the Parties  (Article 22 of the AoI) . Until the 
entry into force of Annex 1 , the provisions of Article 3 and 4 on national and MFN treatment of the 
AoI shall not apply.32  
4.3.3   Commercial presence  
4.17.  There is no  specific provision on commercial presence, per se , in the Agreement. However, 
Article 1 of Chapter 8  defines  commercial presenc e which includes any type of business or 
professional establishment, including through: (a) the constitution, acquisition,  or maintenance of a 
juridical person; or (b) the creation or maintenance of a branch or a representative office  within the 
Area of a Party for the purpose of supplying a service . The definition of trade in services also includes 
the supply of a service through commercial presence. The limitations on commercial presence in the 
services sectors  in the Parties' schedules of commitments are  summarized in section 4.4 below.  
4.18.  The AoI also has  provision s affecting the supply of a service by a Party's service supplier 
through commercial presence in the Area of another Party. However, t he AoI shall not apply to 
measures adopted or maintained by a Party to the extent that they are covered by the Agreement 
(Article s 2(f) and 3  of the AoI).33 
 
32 The ASEAN Secretariat indicated that the discussion related to Annex 1 to the Agreement was still 
ongoing, and that Article 3 was consequently not yet applicable.  
33 Notwithstanding the non -application of the AoI to measures adopted or maintained by a Party to the 
extent that th ey are covered by Chapter 8  (trade in services)  of the Agreement  and regardless of whether a 
service sector is listed in the Schedule under Chapter 8 , several articles of the AoI (on treatment of investment, 
expropriation  and compensation ,  compensation for losses  or damages ,  transfers,  subrogation, and  settlement 
of investment disputes between a Party and an investor) shall apply, mutatis mutandis , to any measure affecting 
the supply of the service by a service supplier of a Party through commercial presence in the Area of another 
Party but only to the extent that they relate to a covered investment and an obligation under the AoI. WT/REG448/1  
 
- 33 - 
 
  4.3.4   Performance requirements  
4.19.  There is n o specific provision on performance requirements, per se . Limitations on 
performance requirements in the Parti es' Schedules are summarized in section 4.4 below. The 
Parties' additional commitments, including those regarding qualifications, standards or licensing are 
included in their Schedules (Article 18 of Chapter 8 ). 
4.3.5   Senior Managers and Boards of Directors  
4.20.  There are no specific provisions on senior managers and boards of directors, per se ,. However, 
Article 1 of Chapter 8 restrict s the definition of a "juridical person"  based on ownership, control and 
affiliation.34 The limitations which may be applied to Senior  Managers and Boards of Directors  in 
services sectors in the Parties' Schedules are summarized in section 4. 4 below.  
4.3.6   Movement of natural persons  
4.21.  Nothing in Chapter 8  shall apply to  measures affecting natural persons seeking access to the 
employment market of another Party, nor shall it apply to measures regarding citizenship, residence 
or employment on a permanent basis. A Party may , nevertheless , apply measures to regulate the 
entry or temporary stay of natural persons of another Party , including measures necessary to protect 
the integrity of, and to ensure the orderly movement of natural persons across , its borders, provided 
that they are not applied in such a manner as to nullify or impair the benefits accruing to another  
Party under the  terms of Article  19 of Chapter 8  (Schedule of specific commitments ). 
4.22.  Under its commitments under Annex 8 -1 of the Agreement Hong Kong, China undertakes to 
grant temporary  entry or extension of temporary stay to natural persons of the other Parties to the 
extent and under  the conditions in its horizontal commitments. Temporary entry granted to a natural 
person of an ASEAN Member State under its  commitments on Business Visitors and Intra -corporate 
Transferees (ICTs) does not exempt that person from the requi rements needed to carry out a 
profession or activity, and any applicable mandatory codes of practice pursuant  to the internal law 
in force in the Area of Hong Kong, China.  
4.23.  Box 4.1 below summarizes the categories for which commitments on the presence and 
temporary stay of natural persons are made by the ASEAN Member States . The commitments on  
temporary entry or extension of temporary stay for natural persons of the other Parties are granted 
to the extent and under  the conditions in the ir horizontal commitments.  The presence of natural 
persons is unbound for all sectors  in Singapore . 
Box 4.1 ASEAN Member States : commitments on temporary presence and stay  
ASEAN Member 
States  Categories of natural persons  Remarks  
Brunei Darussalam  • ICT At the level of managers, executives, 
and specialists  
Cambodia  • ICT, 
• Business visitors,  
• Persons responsible for setting up of 
a commercial establishment   
Indonesia  • ICT,  
• Business visitors   
Lao PDR  • ICT, 
• Business visitors   
Including directors, managers, and 
technical experts / advisors  
Malaysia  • ICT, 
• Specialists or experts,  
• Professionals,  As defined in its Schedule and identical 
to its commitments under the GATS  
 
34 For the purpose of the Agreement, "juridical  persons" must be (a) "owned" b y persons of a Party if 
more than 50 % of the equity interest in it is beneficially owned by persons of that Party; (b) "controlled " by 
persons of a Party if such persons have the power to name a majority of its directors or otherwise to legally 
direct its actions; or (c) "affiliated" with another person when it controls, or is controlled by, that other person; 
or when it and the other person are both controlled by the same person.  WT/REG448/1  
 
- 34 - 
 
  ASEAN Member 
States  Categories of natural persons  Remarks  
• Business visitors  
Myanmar  • Management level service providers  Horizontal mode 4 conditions concern 
and refers to the conditions for the 
granting to expatriate workers of 
business, education, or crew visas  
The Philippines  See remarks.  Pursuant to Article 40 of the Labour 
Code, as amended, and its 
implementi ng rules and regulations, 
non-resident foreign nationals may be 
admitted to the Philippines after a 
determination of the non -availability of 
a person in the Philippines who is 
competent, able and willing at the time 
of application, to perform the services 
for which the foreign national is desired  
Singapore  • Mode 4 is completely unbound, and 
no specific provisions or 
commitments are made   
Thailand  • ICT, 
• Business visitors   
Viet Nam  • ICT, 
• Service salespersons,  
• Persons for setting up a commercial 
presence,  
• Contractual service suppliers,  
• Other personnel as defined in Viet 
Nam's Schedule   
Source:  Secretariat based on the Agreement.  
 
4.24.  To a large extent , their commitments under the Agreement mirror those in the GATS.  Brunei 
Darussalam  has commitments that apply to ICTs at the level of managers, executives and specialists . 
Cambodia  has commitment s for business visitors , persons responsible for setting up of a commercial 
establishment  and ICTs. For Indonesia , commitments apply to business visitors and ICTs, including 
directors, managers, and technical experts/advisors.  Lao PDR 's commitments apply to business 
visitors and ICTs. Malaysia 's commitments cover ICTs, specialists or experts, professionals, and 
business visitors as defined in its Schedule and ide ntical to its commitments under the GATS.  For 
Myanmar, horizontal mode 4 conditions concern management level service providers and refers to 
the conditions for the granting to expatriate workers of business, education or crew visas.  For the 
Philippines, pu rsuant to Article 40 of the Labour Code, as amended, and its implementing rules and 
regulations, non -resident foreign nationals may be admitted to the Philippines after a determination 
of the non -availability of a person in the Philippines who is competent , able and willing at the time 
of application, to perform the services for which the foreign national is desired.  For Singapore , mode 
4 is completely unbound and no specific provisions or commitments are made. For Thailand, 
horizontal commitments cover  short-term business visitors, and ICTs, including executives, 
managers, and specialists.  For Viet Nam, mode 4 is bound with limitations and conditions appl ying 
to ICTs, service salespersons , persons responsible for setting up a commercial presence, and 
contractual service suppliers,  and other personnel as defined in its Schedule.  
4.4  Liberalization Commitments  
4.25.  In Annex 8 -1 to the Agreement e ach Party records the  specific commitments it applie s to all 
other Parties (Article 19 of Chapter 8). Commitments by individual ASEAN Member States  apply to 
Hong Kong, China  as well as to other ASEAN Members  States, while Hong Kong, China 's 
commitments  apply to all ASEAN Member States . Each Schedule shall specify (a) sectors in which 
commitments are underta ken; (b)  terms, limitations and conditions for market access ; (c) conditions 
and qualifications for national treatment ; (d) additional  commitments ; and (e ) the timeframe  for 
implementation of such commitments. The Schedules follow a GATS type positive list approach.  
4.26.  A Party may modify or withdraw any commitment in its Schedule, at any time after three 
years from the date on which that commitment entered into force , provid ed that it notifies the other 
Parties and the ASEAN Secretariat no later than three months before the intended date of WT/REG448/1  
 
- 35 - 
 
  implementation of the modification or withdrawal, and  it enters into  negotiations with any affected 
Party regarding necessary compensator y adjustment.35 If an agreement on compensatory 
adjustment  cannot be reached , the matter shall be resolved by arbitration  under Chapter 13 
(consultations and dispute settlement) . The commitment  may not be modified or withdrawn until 
compensatory adjustment s are made in conformity with the findings of the arbitration.  If 
modifications or withdrawal do not comply with the findings of the arbitration, any Party that 
participated in the arbitration may modify or withdraw substantially equivalent benefits in con formity 
with those findings only with respect to the modifying Party.  
4.4.2   Hong  Kong, China  
4.4.2.1   Horizontal commitments  
4.27.  In its GATS schedule, Hong Kong, China has partial commitments in a number of services 
sectors; it has no commitments in education services, environmental services, health related and 
social services. Under the Agreement, sectoral coverage is improve d in, particular in education 
services, environmental services and health related and social services. Moreover, additional sub -
sectors are partially bound in sectors for which it has GATS commitments.  
4.28.  No MFN exemptions are scheduled under the GATS. The Agreemen t does not provide  any 
specific  MFN treatment  for trade in services. For investment however, there is an MFN provision, 
though with a number of exceptions, for example, for preferential bilateral investment agreements 
that may be concluded by individual Pa rties (section 4.3.2) .  
4.29.  Hong Kong, China has no  horizontal limitations under the GATS, though there are some 
conditional and limited mode 4 commitments in a number of scheduled sectors. Under the 
Agreement it has listed mode 4 commitments and related condi tions as horizontal commitments  
(section 4.3.6) . Moreover, it also reserves the right to adopt or maintain any measures on: (i) the 
provision of public law enforcement, ambulance services, correctional services and firefighting 
services; and (ii) social se rvices established for a public purpose, which include health, education, 
housing, training, transport, public utilities, social security, and social welfare.  
4.4.2.2   Sector -specific  commitments  
4.30.  Table 4.1 summarizes Hong Kong, China 's commitments under the GATS a nd under the 
Agreement. It should also be read in conjunction with Annex 8 -1 to the Agreement.  
Table 4.1 Hong Kong, China: comparison between the GATS and specific commitments 
under the Agreement  
Sectors  GATS  As compared to GATS  RTA 
1. Business services     
A. Professional  Services  Partial  Improved  Partial  
B. Computer  and Related  Services  Partial  Improved  Partial  
C. Research  and Development  Services  --- Same  --- 
D. Real  Estate  Services  Partial  --- --- 
E. Rental/Leasing  Services  without   
Operators  Partial  Improved  Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  Partial  Same  Partial  
C. Telecommunication  services  Partial  Improved  Partial  
D. Audiovisual services  Partial  Improved  Partial  
E. Other  --- Same  --- 
3. Construction and related engineering services     
A. General  construction  work for buildings  --- Same  --- 
B. General  construction  work for civil  --- Same  --- 
 
35 The compensation shall  ensure that the gene ral level of mutually advantageous commitment is  not less 
favourable to trade than provided for in the Schedules prior to such negotiations and any compensatory 
adjustment pursuant to this Article shall be accorded on a non -discriminatory basis to all Part ies. WT/REG448/1  
 
- 36 - 
 
  Sectors  GATS  As compared to GATS  RTA 
Engineering  
C. Installation  and assembly  work  --- Same  --- 
D. Building  completion  and finishing  work  Partial  Improved  Partial  
E. Other  Partial  Improved  Partial  
4. Distribution services     
A. Commission  agents'  services  --- New Partial  
B. Wholesale  trade  services  --- New Partial  
C. Retailing  services  Partial  Improved  Partial  
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Education services     
A. Primary education services  --- Same  --- 
B. Secondary education services  --- Same  --- 
C. Higher education services  --- New Partial  
D. Adult education  --- New Partial  
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  --- New Full 
B. Refuse disposal services  --- New Partial  
C. Sanitation and similar services  --- New Full 
D. Other  --- New Full 
7. Financial services     
A. All  insurance  and insurance -related  services  Partial  Same  Partial  
B. Banking  and other  financial  services  Partial  Improved  Partial  
8. Health related and social services     
A. Hospital services  --- New Partial  
B. Other Human Health Services  --- Same  ---  
C. Social Services  --- Same  ---  
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Partial  
B. Travel  agencies  and tour operators   
Services  Partial  Improved  Partial  
C. Tourist  guides  services  --- Same  --- 
D. Other  --- Same  --- 
10. Recreational and cultural and sporting services     
A. Entertainment  services  --- New Partial  
B. News agency services  --- Same  --- 
C. Libraries, archives, museum and other cultural services  Partial  Improved  Partial  
D. Sporting and other recreational services  --- New Partial  
E. Other  --- Same  --- 
11. Transport services     
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport  Services  --- Same  --- 
D. Space  Transport  --- Same  --- 
E. Rail  Transport  Services  --- Same  --- 
F. Road  Transport  Services  --- New Partial  
G. Pipeline  Transport  --- Same  --- 
H. Services  auxiliary  to all modes  of  
transport  Partial  Improved  Partial  
I. Other  Transport  Services  --- Same  --- 
12. Other services not included elsewhere  --- New Partial  
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some  mode 1 -3 market acces s or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement compared to  the GATS . 
Similar:  Similar commitments; with limited improvements and/or limited additional reservations.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partial, with or without limitations, which can, in most 
cases, be seen as "improved".  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/HKG), pr epared by the 
Secretariat (in 2003) and Hong Kong, China's Schedule annexed to the Agreement (Annex 1).  WT/REG448/1  
 
- 37 - 
 
  4.4.2.2.2   Business services  
4.31.  The Agreement expands partial GATS commitments for a limited number of subsectors, to 
also cover, with some limitations, some additio nal professional services, and a variety of other 
business services, with full unlimited coverage for advertising services ; management consulting 
services ; technical testing and analysis services ; services incidental to agriculture and forestry, 
fishing, a nd manufacturing  (with specified coverage) ; investigation and security services36; 
placement and supply services of personnel ; printing and publishing ; and convention services  (with 
specified coverage) . Commitment s for rental and leasing services without operators relating to ships 
is improved. There are no commitments for r eal estate services, which are covered partially under 
the GATS, while, a s under the GATS, research and development services remain unbound.  
4.4.2.2.3   Communi cation services  
4.32.  As under the GATS, there are no commitments in postal services in the Agreement, while 
courier services continue to be partially covered as in the GATS . With respect to telecommunication 
services, partially covered under the GATS, coverage is expanded under the Agreement with a 
number of limitations . Commitments on value added services for mode 1 are  improved . Additional 
commitments on regulatory principles, identical to those under GATS, are detailed in Appendix II to 
its Schedule. The cove rage of audiovisual services is also improved . For example,  motion picture 
and video tape production and distribution are fully covered under the Agreement.  
4.4.2.2.4   Construction and related engineering services  
4.33.  General construction work and installation and assemb ly work remain unbound as in the 
GATS . Limited improvements are made under  the Agreement on the coverage of  national treatment 
for mode 2 in building completion and finishing work as well as project management  services  (with 
specified coverage) . 
4.4.2.2.5   Distributi on services  
4.34.  Sectoral coverage is expanded under the Agreement, compared to the GATS, for example, 
for some commission agents ' services, and commitments for wholesale trade services  (both unbound 
under the GATS) ; and full commitments are made in retailing services (excluding all pharmaceutical, 
medical, surgical and orthopaedic products). Franchising  remain s unbound, as under the GATS.  
4.4.2.2.6   Educational services  
4.35.  Unlike  under the GATS, Hong Kong, China undertakes some commitment s in education 
services , i.e., higher education services and adult education, with  some mode 1 limitations for.  These 
sub-sectors remain unbound for mode 3 . 
4.4.2.2.7   Environmental services  
4.36.  While no commitments are made under the GATS, there is  full coverage , without limitations  
in the Agreement , in sewage services , part of refuse disposal services, and sanitation and similar 
services. Full commitments are undertaken for other environmental services, such as cleaning 
services for gas exhaust, noise abatement services, nature and landscape protection services, and 
other environmental protection services not elsewhere classified . 
4.4.2.2.8   Financial services  
4.37.  Hong Kong, China broadly matches its GATS commitments in insurance and insurance related 
services. Specifically,  there is a statutory monopoly on the operation of a stock market in Hong 
Kong, China, with respect to commitments in modes 1 and 2. For banking services, while coverage 
and limitations largely mirror those under the GATS , some adjustments  are made  to the con ditions 
 
36 For mode 3 of security services, service supplier may only provide the service in the form of a company 
incorporated in Hong Kong, China under the Companies Ordinance.  WT/REG448/1  
 
- 38 - 
 
  applicable to  the acceptance of deposits and other repayable funds from the public under mode 3  
and the guarantees and commitments sub-sector is added.  
4.4.2.2.9   Health related and social services  
4.38.  The sector is unbound under the GATS. Under the Agreement, partial commitments restricted 
to mode 2 are made for hospital services.  
4.4.2.2.10   Tourism and travel related services  
4.39.  Partial commitments in the GATS on some hotel and restaurant services and some travel 
agencies and tour operator services, are improved under the Agreement, essentially for the provision 
of certain services through modes 1 and 2. Tourist guide services remain unbound.  
4.4.2.2.11   Recreational, cultural and sporting services  
4.40.  Hong Kong, China builds on its GATS commitments to also cover entertainment services and 
improve the coverage of libraries and archive services, while maintaining some restrictions.  Sporting 
and other recreational services, unbound under the GATS, are full y committed under the Agreement  
(excluding gambling and betting services) . 
4.4.2.2.12   Transport services  
4.41.  As in the GATS, internal waterways transport, air transport services, rail, space, and pipeline 
transport and other transport services remain unbound. Cabotage is  excluded from Chapter 8. For 
road transport services, unbound under the GATS, full commitments are made for freight  
transportation. For services auxiliary to all modes of transport, full commitments are made for  freight 
transport agency services  under the  Agreement . Partial GATS  commitments on national treatment 
in international maritime transport services are improved for modes 1 and 2 under the Agreement  
and international passenger transport is covered. There are s ome improvements to the provision of 
some maritime auxiliary services through modes 1 and 2.  
4.4.2.2.13   Other services sectors not included elsewhere  
4.42.  Under the Agreement, Hong Kong, China covers, with some limitations, Spa services.  
4.4.3    ASEAN Member States  
4.4.3.1   Brunei Darussalam  
4.4.3.1.1   Horizontal commitments  
4.43.  Horizontal  commitments under the Agreement are identical to those under the GATS and 
cover modes 3 and 4. Mode 3 is unbound under market access for measures concerning foreign 
equity. As regards national treatment,  one of the 2 directors or where there are more than  2 directors 
at least 2 of them shall be ordinarily resident in Brunei Darussalam , and all companies incorporated 
abroad but which have established a place of business in Brunei must have one or more locally 
resident agents. Mode 4 commitments cover the en try and temporary presence of ICTs at the level 
of managers, executives and specialists.  
4.4.3.1.2   Sector -specific commitments  
4.44.  Table 4.2 summarizes the commitments under the Agreement and compares them to the 
GATS commitments. It should also be read in conjunction with the Schedule. Brunei's commitments 
under the Agreement apply to Hong Kong, China  as well as to the other ASEAN Member States.  
4.45.  Commitments in business services under the Agreement build on those  under the GATS , with 
very little change  except for the addition of  architectural services . The coverage of communication 
services has been improved with the addition of telex, and telegraphic services for which modes 1 WT/REG448/1  
 
- 39 - 
 
  and 2 remain unbound and mode 3 is subject to licensing by the appropriate regulatory authority. 
The Agreement also covers construction and related engineering services, adult and language 
training education services, some hotel services and maritime transport services, for which Brunei  
Darussalam  has no GATS commitments. The coverage in these sectors is limited to a few specific 
services and , for mode 3 , limitations include a 50% limit on  foreign equity participation and foreign 
nationals and registration obligations ( for construction services), jo int-ventures with a minimum of 
49% of local equity  and foreign employees not exceeding 10% of the workforce  (adult education ), 
joint-ventures with a minimum of 30% of local equity (hotel lodging services) or no commitments 
(in mode 1 for construction). Commitments in financial services and air transport services (rental of 
aircraft with crew) are identical to  those under the GATS.  
Table 4.2 Brunei Darussalam: comparison between the GATS and Agreement specific 
commitments in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Improved  Partial  
B. Computer and Related Services  Partial  Same  Partial  
C. Research and Development Services  --- Same  --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  Partial  Same  Partial  
F. Other Business Services  --- Same  --- 
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  --- Same  --- 
C. Telecommunication Services  Partial  Improved  Partial  
D. Audiovisual Services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  --- New Partial  
B. General Construction work for Civil Engineering  --- New Partial  
C. Installation and Assembly Work  --- New Partial  
D. Building Completion and Finishing Work  --- New Partial  
E. Other  --- New Partial  
4. Distribution Services        
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  --- Same  --- 
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- New Partial  
E. Other Education Services  --- New Partial  
6. Environmental Services        
A. Sewage Services  --- Same  --- 
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- Same  --- 
D. Other  --- Same  --- 
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Same  Partial  
B. Banking and Other Financial Services  --- Same  --- 
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  --- Same  .. 
B. Other Human Health Services  --- Same  .. 
C. Social Services  --- Same  .. 
D. Other  ---   .. WT/REG448/1  
 
- 40 - 
 
  Sectors  GATS  As compared to GATS  RTA 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  --- New Partial  
B. Travel Agencies and Tour Operators Services  --- Same  --- 
C. Tourist Guides Services  --- Same  --- 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  --- Same  --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  --- New Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  Partial  Improved  Partial  
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  --- Same  --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Partial:  Specific commitments subject to some  mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement as under the GATS.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partia l, with or without limitations, which can, in most  
cases, be seen as "improved".  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/BRN), prepared by the 
Secretariat (in 2003) and Brunei Darussalam's  Schedule annexed to the Agreement (Annex 1).  
4.4.3.2   Cambodia  
4.4.3.2.1   Horizontal commitments  
4.46.  Cambodia's services schedule under the Agreement is identical to that under the GATS and it 
contains horizontal commitment and/or limitations in relation to subsidies, tax measures, land 
ownership, acquired rights and investment incentives. The horizontal section of the schedule also 
contains mode 4 commitments for ICTs (executives, managers, and specialists), business visitors, 
and persons responsible for setting up a commercial presence.  
4.4.3.2.2   Sector -specific commitments  
4.47.  Cambodia's Schedule under the Agreement reproduces its entire GATS schedule for each 
sector and subsector for which Cambodia has partial GATS commitment, as summarized in Table 
4.3.37 The Table should also be read in conjunction with its Schedule. Cambodia's commitments 
under the Agreement apply  to Hong Kong, China  as well as to other ASEAN Member States.  
Table 4.3 Cambodia: comparison between the GATS and Agreement specific 
commitments in trade in services  
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Same  Partial  
 
37 Note that Cambodia does not take any commitment in market access and national t reatment for 
international maritime transport services (both freight and passenger) excluding cabotage. However, the sectors 
are partially covered since additional commitments state that no measures shall be applied which deny 
reasonable and non -discrimina tory access to auxiliary services such as towing, emergency repair, etc.  WT/REG448/1  
 
- 41 - 
 
  Sectors  GATS  As compared to GATS  RTA 
B. Computer and Related Services  Full Same  Full 
C. Research and Development Services  --- Same  --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  Partial  Same  Partial  
F. Other Business Services  Partial  Same  Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  Full Same  Full 
C. Telecommunication Services  Partial  Same  Partial  
D. Audiovisual Services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  Partial  Same  Partial  
B. General Construction work for Civil Engineering  Partial  Same  Partial  
C. Installation and Assembly Work  Partial  Same  Partial  
D. Building Completion and Finishing Work  Partial  Same  Partial  
E. Other  Partial  Same  Partial  
4. Distribution Services        
A. Commission Agents' Services  Full Same  Full 
B. Wholesale Trade Services  Partial  Same  Partial  
C. Retailing Services  Partial  Same  Partial  
D. Franchising  Full Same  Full 
E. Other  Partial  Same  Partial  
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  Full Same  Full 
D. Adult Education  Full Same  Full 
E. Other Education Services  Full Same  Full 
6. Environmental Services        
A. Sewage Services  Full   Full 
B. Refuse Disposal Services  Full Same  Full 
C. Sanitation and Similar Services  Full Same  Full 
D. Other  Full Same  Full 
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Same  Partial  
B. Banking and Other Financial Services  Partial  Same  Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  Partial  Same  Partial  
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  Full Same  Full 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  Partial  Same  Partial  
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Same  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  Partial  Same  Partial  
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  Full Same  Full 
G. Pipeline Transport  Partial  Same  Partial  
H. Services Auxiliary to All Modes of Transport  --- Same  --- WT/REG448/1  
 
- 42 - 
 
  Sectors  GATS  As compared to GATS  RTA 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Same:  Same commitments as under the GATS.  
Source:  GATS Schedule of Specific Commitments (GATS/SC/140) and Cambodia's Schedules Schedule 
annexed to the Agreement (Annex 8-1).  
4.4.3.3   Indonesia   
4.4.3.3.1   Horizontal commitments  
4.48.  Indonesia's horizontal services schedule under the Agreement is identical to that under the 
GATS  and it contains horizontal commitment and/or limitations  in relation to joint ventures and 
representative offices. The horizontal section of the Schedule also contains mode 4 commitments 
for business visitors and ICTs, including directors, managers, and technical experts/advisors.  
4.4.3.3.2   Sector -specific commitments  
4.49.  Table 4.4 summarizes commitments under the Agreement as compared to under the GATS. 
It should also be read in conjunction with the Schedule. Indonesia's commitments under the 
Agreement apply to Hong Kong, China as well as to the other ASEAN Mem ber States.  
4.50.  While there are GATS commitments for a relatively large  range  of business services, under 
the Agreement, commitments in business services are limited to energy services, with limitations 
and conditions . While some telecommunication services are listed under the GATS, under the 
Agreement, the entire communication sector is unbound.  GATS c ommitments in construction and 
related engineering services are mirrored by the Agreement.  Like under the GATS, there are no 
commitments in distribution, educati on, environmental and health related and social services . Under 
the Agreement, no commitment s are taken in entertainment services, which are partially covered 
under the GATS. With respect to financial services, covered with some limitations under the GATS,  
commitments are undertaken under the Agreement only through general conditions applicable to 
banking , with some commitments  for factoring services . There are no commitments under the 
Agreement  for transport services . Commitments on tourism services mirror those under the GATS.  
Table 4.4 Indonesia: comparison between the GATS and Agreement specific commitments 
in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services     
A. Professional Services  Partial  Narrowe r --- 
B. Computer and Related Services  Partial  Narrowe r --- 
C. Research and Development Services  Partial  Narrowe r --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  --- Same  --- 
F. Other Business Services  Partial  Similar  Partial  
2. Communication Services     
A. Postal Services  --- Same  --- 
B. Courier Services  --- Same  --- 
C. Telecommunication Services  Partial  Narrowe r --- 
D. Audiovisual Services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and Related Engineering Services     
A. General Construction Work for Building  Partial  Same  Partial  
B. General Construction work for Civil Engineering  Partial  Same  Partial  
C. Installation and Assembly Work  Partial  Same  Partial  
D. Building Completion and Finishing Work  --- Same  --- WT/REG448/1  
 
- 43 - 
 
  Sectors  GATS  As compared to GATS  RTA 
E. Other  Partial  Same  Partial  
4. Distribution Services  ---   --- 
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  --- Same  --- 
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services     
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- Same  --- 
E. Other Education Services  --- Same  --- 
6. Environmental Services     
A. Sewage Services  --- Same  --- 
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- Same  --- 
D. Other  --- Same  --- 
7. Financial Services     
A. All Insurance and Insurance -related Services  Partial  Narrowe r --- 
B. Banking and Other Financial Services  Partial  Narrowe r Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services     
A. Hospital Services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services     
A. Hotels and Restaurants (including catering)  Partial  Improved  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  Partial  Same  Partial  
10. Recreational, Cultural and Sporting Services     
A. Entertainment Services  Partial  Narrowe r --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  Partial  Narrowe r --- 
E. Other  --- Same  --- 
11. Transport Services     
A. Maritime Transport Services  Partial  Narrowe r --- 
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  --- Same  --- 
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  --- Same  --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market acces s or national treatment  limitations . 
---: No specific commitment.  
Similar:  Similar commitments with limited improvements and/or limited additional reservations.  
Same:  Same commitments as under the GATS.  
Narrowe r: Commitments under the GATS not included (a nd/or not compensated by  new commitments)  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/IDN), prepared by the 
Secretariat (in 2003) and Indonesia's Schedule annexed to the Agreement (Annex 8-1).  WT/REG448/1  
 
- 44 - 
 
  4.4.3.4   Lao PDR  
4.4.3.4.1   Horizontal commitments  
4.51.  Under the GATS  and the Agreement , Lao PDR's horizontal commitments and/or limitations 
are in land ownership, subsidies and investment incentives, commercial presence and the movement 
of natural persons providing services. Limitations on commercial presence under the Agreement are 
similar to those in the GATS but measures related to publicly funded services are unbound and NGOs 
are not covered. Mode 4 commitments are similar to those under the GATS.  Under the GATS, MFN 
exemptions are regis tered for audiovisual  services and internal waterways and land transport under  
preferential treatment within the Mekong River  basin.  
4.4.3.4.2   Sector -specific commitments  
4.52.  Table 4.5 summarizes the commitments under  the Agreement and those  under the GATS. It 
should be  read in conjunction with the Schedule. Lao PDR's commitments under the Agreement 
apply to Hong Kong, China  as well as to other ASEAN Member States . 
4.53.  The coverage of business services under the Agreement  is similar  to that in the GATS except 
for legal servi ces and market research services which are not covered by the Agreement . 
Commitments in communication services, construction and related engineering services, distribution 
services, and environmental services  mirror those in the GATS . Under the Agreement, all of the 
educational services sector is unbound while it is partially covered under the GATS. Coverage in 
financial services is narrowe r for insurance services (reinsurance and retrocession, as well as some 
services auxiliary to insurance not covered und er the Agreement), while market access commitments 
for modes 1 and 2 are more limited than those in  the GATS. There are no commitment s in private 
health related and social services which are partially covered under the GATS  and entertainment 
services which are also unbound under the GATS . The commitments in tourism and travel related 
services are similar to those in  the GATS, though tourism consultancy services are not covered by 
the Agreement, while for transport services, the commitments (limited to some air transport 
services) are identical to those  under the GATS.  
Table 4.5 Lao PDR: comparison between the GATS and Agreement specific commitments 
in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services     
A. Professional Services  Partial  Narrowe r Partial  
B. Computer and Related Services  Full Same  Full 
C. Research and Development Services  Partial  Similar  Partial  
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  --- Same  --- 
F. Other Business Services  Partial  Less Partial  
2. Communication Services     
A. Postal Services  --- Same  --- 
B. Courier Services  Partial  Same  Partial  
C. Telecommunication Services  Partial  Same  Partial  
D. Audiovisual Services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and Related Engineering Services     
A. General Construction Work for Building  Partial  Same  Partial  
B. General Construction work for Civil Engineering  Partial  Same  Partial  
C. Installation and Assembly Work  Partial  Same  Partial  
D. Building Completion and Finishing Work  Partial  Same  Partial  
E. Other  Partial  Same  Partial  
4. Distribution Services     
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  Partial  Same  Partial  
C. Retailing Services  Partial  Same  Partial  
D. Franchising  Partial  Same  Partial  
E. Other  --- Same  --- WT/REG448/1  
 
- 45 - 
 
  Sectors  GATS  As compared to GATS  RTA 
5. Educational Services     
A. Primary Education Services  Partial  Narrowe r --- 
B. Secondary Education Services  Partial  Narrowe r --- 
C. Higher Education Services  Partial  Narrowe r --- 
D. Adult Education  Partial  Narrowe r --- 
E. Other Education Services  Partial  Narrowe r --- 
6. Environmental Services     
A. Sewage Services  Partial  Same  partial  
B. Refuse Disposal Services  Partial  Same  partial  
C. Sanitation and Similar Services  Partial  Same  partial  
D. Other  Partial  Same  partial  
7. Financial Services     
A. All Insurance and Insurance -related Services  Partial  Narrowe r Partial  
B. Banking and Other Financial Services  Partial  Narrowe r Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services     
A. Hospital Services  Partial  Narrowe r --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services     
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  Partial  Narrowe r --- 
10. Recreational, Cultural and Sporting Services     
A. Entertainment Services  --- Same  --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services     
A. Maritime Transport Services  --- Same  --- 
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  Partial  Same  --- 
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  --- Same  --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not considered.  
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Similar:  Similar commitments  with limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
Narrowe r: A number of GATS commitments are not included (and/or not balanced  by new commitments)  
Source:  Schedule of Specific Commitments (GATS/SC/150)  and Lao PDR's  Schedule annexed to the Agreement 
(Annex 8-1).  
4.4.3.5   Malaysia  
4.4.3.5.1   Horizontal commitments  
4.54.  As under the GATS, Malaysia  has horizontal restrictions in the Agreement on commercial 
presence in relation to acquisition s, mergers and takeovers (limitations on market access) , with an 
improvement in aggregate foreign equity owners hip from RM5 million to RM10 million; on land -
property and real estate; and incentives/preferences (limitations on national treatment). Horizontal WT/REG448/1  
 
- 46 - 
 
  commitments under mode 4, identical to those under the GATS, cover ICTs; and others (including 
specialists; p rofessionals with academic credentials, professional qualifications, experience and/or 
expertise; and business visitors).  
4.4.3.5.2   Sector -specific commitments  
4.55.  Table 4.6 summarizes and compares Malaysia's commitments under the GATS and the 
Agreement. It should be re ad in conjunction with its Schedule. Malaysia's commitments under the 
Agreement apply to Hong Kong, China  as well as to other ASEAN Member States.  
4.56.  Under  the Agreement, Malaysia modifies its coverage of business services, including new 
commitments in urban planning services while making no  commit ments  in legal services, medical 
speciality services, computer software development services, research and development services, 
rental and leasing services without operators, all  of which are  partially covered under  the GATS. It 
eliminates some GATS mode 1 and 2 limitations. In communication services, based on domestic 
regulations, it has reclassifie d the sector .38 Commitments in audiovisual  services are limited to 
motion picture, video tape and audio recording distribution services (unchanged from the GATS), 
while there are no commitments for broadcasting services (covered partly under the GATS). 
Commitments in construction and related engin eering services are narrower than in the GATS and 
limited to building completion and finishing work. Under the Agreement, Malaysia does not make  
commitment s in distribution, educational, environmental, and health related and social services, 
while partial commitments, with limitations, are made under the GATS. Financial services, partially 
covered under the GATS, are unbound under the Agreement. With respect to tourism and travel 
related services, the commitments, limited to hotel, tourist resort and restau rant services, as well 
as travel agencies and tour operator services, are similar to those in the GATS. While recreational, 
cultural and sporting services are covered, services related to c ircus, amusement park s and similar 
attraction services  are unbound unlike under the GATS. Commitments on transport, limited to 
maritime transport services, are similar to those in  the GATS, with the addition of rental/leasing 
services concerning vessels without operator s (bareboat charter) for international shipping 
(excluding cabotage and offshore trades). No commitments are made for other services.  
Table 4.6 Malaysia: comparison between the GATS and Agreement specific commitments 
in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Similar  Partial  
B. Computer and Related Services  Partial  Narrowe r Partial  
C. Research and Development Services  Partial  Narrowe r --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  Partial  Narrowe r --- 
F. Other Business Services  Partial  Similar  Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  --- Same  --- 
C. Telecommunication Services  Partial  Improved  Partial  
D. Audiovisual Services  Partial  Narrowe r Partial  
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  Partial  Narrowe r --- 
B. General Construction work for Civil Engineering  Partial  Narrowe r --- 
C. Installation and Assembly Work  Partial  Narrowe r --- 
D. Building Completion and Finishing Work  Partial  Same  Partial  
E. Other  Partial  Narrowe r --- 
4. Distribution Services        
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  --- Same  --- 
 
38 The reclassification is based on  provision of services by  Network Service Provider s (NSP), and 
Application Service Provider s (ASP)  and of basic, local, inter -exchange and international services; services 
supplied over public telecommunications transport networks using any network technology, and facilities 
regardless of whether the means of delivery services are wired or wireless , are mappe d into the three categories . WT/REG448/1  
 
- 47 - 
 
  Sectors  GATS  As compared to GATS  RTA 
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- Same  --- 
E. Other Education Services  --- Same  --- 
6. Environmental Services        
A. Sewage Services  --- Same  --- 
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- Same  --- 
D. Other  --- Same  --- 
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Narrowe r --- 
B. Banking and Other Financial Services  Partial  Narrowe r --- 
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  Partial  Narrowe r --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Similar  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Similar  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  Partial  Narrowe r Partial  
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  Partial  Same  Partial  
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  --- Same  --- 
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  --- Same  --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  Partial  Narrowe r --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement as under the GATS.  
Similar:  Similar commitments with limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
Narrowe r: A number of commitments under the GATS not included (and/or not compensated by new 
commitments) . 
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ MYS), prepared by the 
Secretariat (in 2003) and Malaysia's  Schedule annexed to the Agreement (Annex 8-1). WT/REG448/1  
 
- 48 - 
 
  4.4.3.6   Myanmar  
4.4.3.6.1   Horizontal commitments  
4.57.  Unlike  under the GATS, Myanmar has a number  of horizontal limitations  applicable to all 
sectors. For investment related services, income tax exemptions in promoted sectors in development 
zones may be granted under certain conditions  as designated  by the Notifications of the Myanmar 
Investment Commi ssion. Moreover, enterprises, not including  State enterprise s are to be 
incorporated under the Myanmar Companies Law 2017  while companies involving S tate enterprise s 
are to be incorporated under the Myanmar Companies Act 1914. For Mode 3, national treatmen t 
limitations  impose a  withholding tax for non -resident foreigners. Horizontal limitations  under mode 
4 cover management level service providers and requires  authorization and a  business, education, 
or a crew visa  for expatriate workers . 
4.4.3.6.2   Sector -specific co mmitments  
4.58.  Table 4.7 summarizes the commitments under the Agreement as compared to the GATS. It 
should be read in conjunction with Myanmar's  Schedule. Myanmar's commitments under the 
Agreement apply to Hong Kong, China  as well as to other ASEAN Member State s. 
4.59.  Under the GATS, Myanmar made partial commitments only in some subsectors under tourism 
and travel related services (hotels, and travel agencies and tour operator services) and tourist 
transport by road or water. While c ommitments  for tourism and travel related services as well as for 
maritime international pa ssenger transport services are reiterated under the Agreement , the 
coverage of specific commitments is considerably expanded under the Agreement, compared to 
Myanmar's GATS commitments. Also new as compared to GATS  commitments , partial commitments 
are made  for some professional services (accounting, auditing and bookkeeping services and 
engineering services , landscape architectural services, some computer and related services, rental 
and leasing of studio recording equipment, as well as some other business services – such as 
advertising, printing and publishing, and translation and interpretation ). Partial commitments, 
particularly in modes 1 and 2, are also made for telecommunication services , and some audiovisual 
services. Full market access and national t reatment commitments without limitation s, except for 
mode 4 , are made for construction and related engineering services . In financial services, there are 
commitments  for foreign bank representative offices and branches , subject to approval by the 
Central B ank. There are improvements in the c overage of some maritime services, and aircraft repair 
and maintenance services are also covered under the Agreement.  
Table 4.7 Myanmar: comparison between the GATS and Agre ement specific commitments 
in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  --- New Partial  
B. Computer and Related Services  --- New Partial  
C. Research and Development Services  --- Same  --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  --- New Partial  
F. Other Business Services  --- New Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  --- Same  --- 
C. Telecommunication Services  --- New Partial  
D. Audiovisual Services  --- New Partial  
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  --- New Full 
B. General Construction work for Civil Engineering  --- New Full 
C. Installation and Assembly Work  --- New Full 
D. Building Completion and Finishing Work  --- New Full 
E. Other  --- New Partial  
4. Distribution Services        WT/REG448/1  
 
- 49 - 
 
  Sectors  GATS  As compared to GATS  RTA 
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  --- Same  --- 
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- Same  --- 
E. Other Education Services  --- Same  --- 
6. Environmental Services        
A. Sewage Services  --- Same  --- 
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- Same  --- 
D. Other  --- Same  --- 
7. Financial Services        
A. All Insurance and Insurance -related Services  --- Same  --- 
B. Banking and Other Financial Services  --- New Partial  
C. Other  --- New Partial  
8. Health Related and Social Services        
A. Hospital Services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  --- Same  --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  Partial  Improved  Partial  
C. Air Transport Services  --- New Partial  
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  Partial  Narrowe r --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some  mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement as under the GATS.  
Similar:  Similar commitments with limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partial, with or without limitations, which can, in most 
cases, be see n as "improved".  
Narrowe r: A number of commitments made under the GATS not included (and/or not balanced  by new 
commitments)  
Source:  GATS Schedule of Specific Commitments (GATS/SC/59)  and Myanmar's  Schedule annexed to the 
Agreement (Annex 8-1).  WT/REG448/1  
 
- 50 - 
 
  4.4.3.7   Philippines  
4.4.3.7.1   Horizontal commitments  
4.60.  Under the GATS, mode 3 horizontal limitations relate to activities expressly reserved by law 
to citizens of the Philippines, acquisition of land, and access to domestic credit. Entry u nder mode 
4, is determined by  the no n-availability of a person in the Philippines. Under the Agreement, the 
Philippines' horizontal commitments are similar to those  under the GATS, except  that all measures 
taken by local government units , and all measures relating to taxation are unbound.  
4.4.3.7.2   Sector -specific commitments  
4.61.  Table 4.8 summarizes Philippine commitments  under the Agreement compared to th ose under 
the GATS. It should be read in conjunction with its Schedule. The Philippines's commitments under 
the Agreement apply to Hong Kong,  China  as well as to other ASEAN Member States . 
4.62.  Coverage under the Agreement is extended to services such as other business services 
incidental to mining or related to energy distribution, postal  and courier  services  (with some 
limitations) , construction w ork for civil engineering  (for large -scale mining development projects 
covered by financial and technical assistance agreements) , and sewage services. Commitments in 
these services are not full and limitations include thresholds for foreign equity particip ation and 
licensing requirements. Commitments in tourism and travel related services are improved compared 
to the GATS (e.g. removal of all mode 1 limitations and foreign equity limitations for accommodation 
facilities, and wider coverage of restaurant ser vices). The Agreement improves coverage of 
telecommunication services with the inclusion of satellite services, data network and electronic 
message services. Differences in commitments on banking are due to different limitations on market 
access (commercia l presence is required), and the requirement to perform certain operations 
through, for instance, investment houses or securities broker s/dealer s organized as a stock 
corporation .39 Unlike under the GATS, there are no commitment s in insurance and insurance -related 
services under the Agreement. Commitments in transport services are similar  to the  GATS for 
services covered both in the GATS and the Agreement.  Under the Agreement however, shipbuilding 
(unbound under the GATS) is partially covered and some servi ces auxiliary to all modes of transport 
(storage and warehouse services, and container yard and depot services within ports) are new and 
fully covered.  Like for the GATS, there are no commitments for distribution, educational, health 
related and social ser vices.  Other services, such as energy services (construction of power plants, 
operation of power plants, services related to oil refinery and oil terminals and depots) are also new, 
compared to coverage under the GATS.  
Table 4.8 The Philippines: comparison between the GATS and Agreement specific 
commitments in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  --- Same  --- 
B. Computer and Related Services  --- Same  --- 
C. Research and Development Services  --- Same  --- 
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  --- Same  --- 
F. Other Business Services  --- New Partial  
2. Communication Services        
A. Postal Services  --- New Partial  
B. Courier Services  Partial  Narrowe r Partial  
C. Telecommunication Services  Partial  Improved  Partial  
D. Audiovisual Services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  --- Same  --- 
 
39 In the Philippines, "stock corporations" are those which have capital stock divided into shares and are 
authorized to distribute to the holders of such shares, dividends, or allotments of the surplus profits on the 
basis of t he shares held. All other corporations are nonstock corporations.  WT/REG448/1  
 
- 51 - 
 
  Sectors  GATS  As compared to GATS  RTA 
B. General Construction work for Civil Engineering  --- New Partial  
C. Installation and Assembly Work  --- Same  --- 
D. Building Completion and Finishing Work  --- Same  --- 
E. Other  --- Same  --- 
4. Distribution Services        
A. Commission Agents' Services  --- Same  --- 
B. Wholesale Trade Services  --- Same  --- 
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- Same  --- 
E. Other Education Services  --- Same  --- 
6. Environmental Services        
A. Sewage Services  --- New Partial  
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- Same  --- 
D. Other  --- Same  --- 
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Improved  Partial  
B. Banking and Other Financial Services  Partial  Similar  Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Improved  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Improved  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  Partial  Improved  Partial  
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  --- Same  --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  Partial  Same  Partial  
D. Space Transport  --- Same  --- 
E. Rail Transport Services  Partial  Same  Partial  
F. Road Transport Services  Partial  Same  Partial  
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  Partial  Improved  Partial  
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- New Partial  
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market acces s or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement as under the GATS.  
Similar:  Similar commitments, with limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partial, with or without limitations, which can, in most 
cases, be seen as "improved".  WT/REG448/1  
 
- 52 - 
 
  Narrowe r: A number of commitments under the GATS not included (and/or not balanced  by new commitment s) 
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/PHL), prepared by the 
Secretariat (in 2003) and  Philippines'  Schedule annexed to the Agreement (Annex 1).  
4.4.3.8   Singapore  
4.4.3.8.1   Horizontal commitments  
4.63.  Horizontal commitments under the Agreement, for mode 3 and limitations  in financial 
services , are the same as  in Singapore's GATS commitments . With respect to mode 4 however, 
commitments under the GATS on ICTs are not mirrored in the Agreement and the presence of natural 
persons is unbound for all sectors included in Singapore's Schedule . 
4.4.3.8.2   Sector -specific commitments  
4.64.  Table 4.9 summarizes Singapore's  commitments under the Agreement compared to the GATS. 
It should be read in conjunct ion with its Schedule. Singapore's commitments under the Agreement 
apply to Hong Kong, China  as well as to other ASEAN Member States . 
4.65.  Commitments under the Agreement cover a wider set of sectors  than under the GATS,  such 
as rental/leasing services  (limited  to rental and leasing of ships) , some distribution, educational and 
environmental services, health related and social services, and other services not included 
elsewhere. Also, the coverage of professional, computer and some other business services is 
extended through the full liberalization of services such as landscaping, software implementation, 
data processing, database services, management consulting services, some technical testing and 
analysis services, building cleaning, and photographic services. The Agreement also adds 
international maritime passenger transport services to the commitments with the only limitation 
being the registration of Singapore flag for ships as specified in the Merchant Ship Act. The 
Agreement covers the same insurance and ba nking services as in the GATS and limitations are 
similar.40 The coverage of tourism and travel related services is the same as in the GATS but some 
commitments have been improved through the elimination of all limitations for tourist guide services 
and on  market access  and national treatment  for travel agent and tour operator services.  
Table 4.9 Singapore: comparison between the GATS and Agreement specific 
commitments in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Improved  Partial  
B. Computer and Related Services  Partial  Improved  Partial  
C. Research and Development Services  Partial  Improved  Partial  
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  --- New Partial  
F. Other Business Services  Partial  Improved  Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  Partial  Same  Partial  
C. Telecommunication Services  Partial  Improved  Partial  
D. Audiovisual Services  Partial  Same  Partial  
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  full Same  full 
B. General Construction work for Civil Engineering  full Same  full 
C. Installation and Assembly Work  full Same  full 
D. Building Completion and Finishing Work  full Same  full 
E. Other  full Same  full 
4. Distribution Services        
A. Commission Agents' Services  --- New Partial  
 
40 The main difference between the Agreement and GATS is that while in the GATS national treatment 
tends to have no limitations, the Agreement states that the measures on market access are al so limitations on 
national treatment.  WT/REG448/1  
 
- 53 - 
 
  Sectors  GATS  As compared to GATS  RTA 
B. Wholesale Trade Services  --- New Partial  
C. Retailing Services  --- Same  --- 
D. Franchising  --- Same  --- 
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  --- Same  --- 
C. Higher Education Services  --- Same  --- 
D. Adult Education  --- New full 
E. Other Education Services  --- Improved  Partial  
6. Environmental Services        
A. Sewage Services  --- Same  --- 
B. Refuse Disposal Services  --- Same  --- 
C. Sanitation and Similar Services  --- New Partial  
D. Other  --- New partial  
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Similar  Partial  
B. Banking and Other Financial Services  Partial  Similar  Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  --- Same  --- 
B. Other Human Health Services  --- New Partial  
C. Social Services  --- New Partial  
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Improved  Partial  
C. Tourist Guides Services  Partial  Improved  full 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  --- Same  --- 
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  Partial  Same  Partial  
D. Sporting and Other Recreational Services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  --- Same  --- 
D. Space Transport  --- Same  --- 
E. Rail Transport Services  --- Same  --- 
F. Road Transport Services  --- Same  --- 
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  --- Same  --- 
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- New Partial  
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved commitments under the Agreement as under the GATS.  
Similar:  Similar commitments w ith limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partial, with or without limitations, which can, in most 
cases, be seen as "improved".  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ SGP), prepared by the 
Secretariat (in 2003) and Singapore's  Schedule annexed to the Agreement (Annex 8-1).  WT/REG448/1  
 
- 54 - 
 
  4.4.3.9   Thailand  
4.4.3.9.1   Horizontal commitments  
4.66.  Under the Agreement, c ompared with its GATS commitments , Thailand 's limit on foreign 
equity participation is unchanged at  49% and the share of foreign shareholders is increased to  less 
than 70%. Commercial presence must however meet the criteria indicated in the sector -specific 
commitments. Under th e Agreement, all modes of supply are unbound for a service supplier of 
another Party who is a natural person of that Party but is not a national of that Party. However, 
horizontal commitments on the temporary movement of natural persons in Thailand are made for 
short-term business visitors,  and ICTs, including executives, managers, and specialists . As under 
the GATS, Thailand has horizontal limitations on the acquisition and usage of land.  
4.4.3.9.2   Sector -specific commitments  
4.67.  Table 4.10 summarizes commitments under the Agreement compared to the GATS. It should 
be read in conjunction with its Schedule. Thailand's commitments under the Agreement apply to 
Hong Kong, China  as well as to other ASEAN Member States . 
4.68.  The Agreement builds on the GATS schedules covering a simi lar set of sectors and adding a 
few such as some legal services, computer related services, research and experimental development 
services in linguistics and languages, and a large number of other business services. Coverage of 
the commitments in telecommu nications services is increased compared to Thailand's commitments 
under the GATS, while it remains  unchanged for audiovisual and most construction services . New 
commitments are undertaken for distribution services (/wholesale trade services, and franchisi ng). 
Education services , some environmental sub -sectors , and recreational, cultural and sporting services  
are more widely covered compared with GATS commitments,  though with some limitations , while 
the coverage of tourism and travel related services is the same as under the GATS. The scope of 
commitments in  maritime transport is narrowe r compared with the GATS and  air transport services 
are not covered . For the other sub -sectors, the level of  commitment is the same as under the GATS. 
There are however no specific commitment s in financial services, unlike the  GATS under which  
Thailand took partial commitments for both the insurance and banking sectors.  
Table 4.10 Thailand: comparison between the GATS and Agreement specific 
commitments in trade in services   
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Improved  Partial  
B. Computer and Related Services  Partial  Improved  Partial  
C. Research and Development Services  --- Improved  Partial  
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  Partial  Improved  Partial  
F. Other Business Services  Partial  Improved  Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  --- Same  --- 
C. Telecommunication Services  Partial  Improved  Partial  
D. Audiovisual Services  Partial  Same  Partial  
E. Other  ---   --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  Partial  Same  --- 
B. General Construction work for Civil Engineering  partial  Same  --- 
C. Installation and Assembly Work  partial  Same  --- 
D. Building Completion and Finishing Work  --- Same  --- 
E. Other  --- Same  --- 
4. Distribution Services        
A. Commission Agents' Services  Partial  Same  Partial  
B. Wholesale Trade Services  --- New Partial  
C. Retailing Services  --- Same  --- 
D. Franchising  --- New Partial  WT/REG448/1  
 
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  Sectors  GATS  As compared to GATS  RTA 
E. Other  --- New Partial  
5. Educational Services        
A. Primary Education Services  Partial  Similar  Partial  
B. Secondary Education Services  Partial  Improved  Partial  
C. Higher Education Services  --- New Partial  
D. Adult Education  Partial  Similar  Partial  
E. Other Education Services  --- New Partial  
6. Environmental Services        
A. Sewage Services  Partial  Same  Partial  
B. Refuse Disposal Services  Partial  Improved  Partial  
C. Sanitation and Similar Services  Partial  Improved  Partial  
D. Other  Partial  Same  Partial  
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Narrowe r --- 
B. Banking and Other Financial Services  Partial  Narrowe r --- 
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  Partial  Same  Partial  
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  --- Improved  Partial  
B. News Agency Services  --- Improved  Partial  
C. Libraries, archives, museums and other cultural services  --- Improved  Partial  
D. Sporting and Other Recreational Services  Partial  Improved  Partial  
E. Other  --- New Partial  
11. Transport Services        
A. Maritime Transport Services  Partial  Narrowe r Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport Services  Partial  Narrowe r --- 
D. Space Transport  --- Same  --- 
E. Rail Transport Services  Partial  Same  Partial  
F. Road Transport Services  Partial  Same  Partial  
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  Partial  Same  Partial  
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations  not included . 
Full: Specific commitments not subject to mode 1 -3 market access or national treatment  limitations . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Improved: Overall improved c ommitments under the Agreement as under the GATS.  
Similar:  Similar commitments with limited improvements and/or additional reservations.  
Same:  Same commitments as under the GATS.  
New: New commitments under the Agreement; full or partial, with or without l imitations, which can, in most 
cases, be seen as "improved".  
Narrowe r: A number of commitments under the GATS not included (and/or not balanced  by new commitments)  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/ THA/Rev.1 ), prepa red by the 
Secretariat (in 2003) and Thailand's  Schedule annexed to the Agreement (Annex 8-1).  WT/REG448/1  
 
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  4.4.3.10   Viet Nam  
4.4.3.10.1   Horizontal commitments  
4.69.  Viet Nam 's services schedule under the Agreement is identical to that under the GATS. Among 
other horizontal limitations , the establishment of a branch remains unbound unless otherwise 
indicated in each specific sector or subsector. The horizontal section of the s chedule contains mode 
4 commitments for ICTs, other personnel as defined in Viet Nam's Schedule, service salespersons , 
persons responsible for setting up a commercial presence, and contractual service suppliers.  
4.4.3.10.2   Sector -specific commitments  
4.70.  Table 4.11 summ arizes Viet Nam's  commitments under the Agreement compared to the 
GATS. It should be read in conjunction with its Schedule. Viet Nam's commitments under the 
Agreement apply to Hong Kong, China  as well as to other ASEAN Member States.  
4.71.  Viet Nam's commitments  under the Agreement are the same as those under the GATS.  
Table 4.11 Viet Nam: comparison between the GATS and Agreement specific 
commitments in trade in services  
Sectors  GATS  As compared to GATS  RTA 
1. Business services        
A. Professional Services  Partial  Same  Partial  
B. Computer and Related Services  Partial  Same  Partial  
C. Research and Development Services  Partial  Same  Partial  
D. Real Estate Services  --- Same  --- 
E. Rental/Leasing Services without Operators  Partial  Same  Partial  
F. Other Business Services  Partial  Same  Partial  
2. Communication Services        
A. Postal Services  --- Same  --- 
B. Courier Services  Partial  Same  Partial  
C. Telecommunication Services  Partial  Same  Partial  
D. Audiovisual Services  Partial  Same  Partial  
E. Other  --- Same  --- 
3. Construction and Related Engineering Services        
A. General Construction Work for Building  Partial  Same  Partial  
B. General Construction work for Civil Engineering  Partial  Same  Partial  
C. Installation and Assembly Work  Partial  Same  Partial  
D. Building Completion and Finishing Work  Partial  Same  Partial  
E. Other  Partial  Same  Partial  
4. Distribution Services        
A. Commission Agents' Services  Partial  Same  Partial  
B. Wholesale Trade Services  Partial  Same  Partial  
C. Retailing Services  Partial  Same  Partial  
D. Franchising  Partial  Same  Partial  
E. Other  --- Same  --- 
5. Educational Services        
A. Primary Education Services  --- Same  --- 
B. Secondary Education Services  Partial  Same  Partial  
C. Higher Education Services  Partial  Same  Partial  
D. Adult Education  Partial  Same  Partial  
E. Other Education Services  Partial  Same  Partial  
6. Environmental Services        
A. Sewage Services  Partial  Same  Partial  
B. Refuse Disposal Services  Partial  Same  Partial  
C. Sanitation and Similar Services  --- Same  --- 
D. Other  Partial  Same  Partial  
7. Financial Services        
A. All Insurance and Insurance -related Services  Partial  Same  Partial  
B. Banking and Other Financial Services  Partial  Same  Partial  
C. Other  --- Same  --- 
8. Health Related and Social Services        
A. Hospital Services  Partial  Same  Partial  WT/REG448/1  
 
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  Sectors  GATS  As compared to GATS  RTA 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and Travel Related Services        
A. Hotels and Restaurants (including catering)  Partial  Same  Partial  
B. Travel Agencies and Tour Operators Services  Partial  Same  Partial  
C. Tourist Guides Services  --- Same  --- 
D. Other  --- Same  --- 
10. Recreational, Cultural and Sporting Services        
A. Entertainment Services  Partial  Same  Partial  
B. News Agency Services  --- Same  --- 
C. Libraries, archives, museums and other cultural services  --- Same  --- 
D. Sporting and Other Recreational Services  Partial  Same  Partial  
E. Other  --- Same  --- 
11. Transport Services        
A. Maritime Transport Services  Partial  Same  Partial  
B. Internal Waterways Transport  Partial  Same  Partial  
C. Air Transport Services  Partial  Same  Partial  
D. Space Transport  --- Same  --- 
E. Rail Transport Services  Partial  Same  Partial  
F. Road Transport Services  Partial  Same  Partial  
G. Pipeline Transport  --- Same  --- 
H. Services Auxiliary to All Modes of Transport  Partial  Same  Partial  
I. Other Transport Services  --- Same  --- 
12. Other Services not Included Elsewhere  --- Same  --- 
Note:  MFN and Horizontal commitments, as well as Mode 4 commitments/limitations not included . 
Partial:  Specific commitments subject to some mode 1 -3 market access or national treatment  limitations . 
---: No specific commitment.  
Same:  Same commitments as under t he GATS.  
Source: (GATS/SC/142) and Viet Nam's Schedule annexed to the Agreement (Annex 8-1).  
4.5  Regulatory Provisions  
4.5.1   Domestic regulation  
4.72.  Article 5 of Chapter 8  replicates the disciplines in Article VI of the GATS on domestic 
regulation. It requires  that a P arty shall not apply licensing and qualification requirements and 
technical standards that would nullify or impair specific commitments under the Agreement under  
certain circumstances and conditions. For professional services, adequate procedures shall be 
provided by any Party to verify the competence of professionals of any other Party. Transparency 
provisions are also included.  
4.5.2   Recognition  
4.73.  Article 6 of Chapter 8 mirrors Article VII of the GATS.  It also encourages the Parties to enter 
into negotiations on recognition of qualification requirements, qualification procedures, licensing 
and/or registration procedures for the purposes of fulfilment of their respective standards or criteria 
for the aut horisation, licensing or certification of service suppliers.  
4.5.3   Subsidies  
4.74.  The Agreement excludes from its coverage subsidies or grants , including Government -
supported loans, guarantees, and insurance, provided by a Party or any conditions attached to the 
receipts of such subsidies or grants, whether or not they are offered exclusively for domestic 
services.  
4.75.  However , Article 13 of Chapter 8  allows a Party to request consultations if such subsidies or 
grants significantly affect trade in services committed  under Chapter 8 . To reach an amicable 
resolution of the matter, the requested Parties shall provide information on subsidies on trade in WT/REG448/1  
 
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  services concerned to any requesting Party and review the subsidies when relevant disciplines are 
developed by the WTO.  
4.5.4   Safeguards  
4.76.  Upon the conclusion of WTO negotiations on GATS Article X (emergency safeguard measures), 
the Parties shall discuss appropriate  amendments to inco rporate the results of the negotiations into 
the Agreement (Article 9 of Chapter 8 ). Before that, however, t he Agreement foresees exceptional 
circumstances under which a safeguard measure may be taken by a Party in the event that the 
implementation of the Agreement has a substantial adverse impact on a service sector of another 
Party. In such a case, the Parties shall however first consult and a ny safeguard measure shall be 
mutually agreed by the Parties concerned. The circumstances of the particular case s hall be taken 
into account, and sympathetic consideration shall be given to the Party seeking to take a measure.  
4.77.  Under Article 11 of Chapter 8 , where a Party is in serious balance of payments  (BOP)  and 
external financial difficulties or threat thereof, it may adopt or maintain restrictions on trade in 
services in accordance with Article XII of the GATS. Similar provisions on investment allow a Party 
to adopt or maintain temporary safeguard measures, which may not conform with its obligations on 
national tre atment for cross-border capital transactions, and transfers (Article 13 of the AoI) . 
4.5.5   Other  
4.5.5.1   Monopolies and exclusive service suppliers  
4.78.  Article 7 of Chapter 8 mirrors  Article VIII of the GATS.  
4.79.  For business practices, Article 8  of Chapter 8 mirrors Article IX of the GATS . 
4.5.5.2   Investment  
4.80.  Apart from investment promotion and facilitation  of investment (Articles 15 and 16 of the 
AoI), the AoI provides the Parties'  investors with non -discriminatory treatment for investment in 
non-services sectors and protection of in vestment in all sectors, their  covered  investments in the 
other Party. Such protection requir es each Party to:  
a. provide fair and equitable treatment for covered  investment  (Article 5 of the AoI) ; 
b. provide full protection and security for covered  investment  (Article 5 of the AoI) ; 
c. provide compensation according to the agreed standard in case of expropriation of 
investment and in a freely usable currency as determined by the International Monetary 
Fund (IMF)  (Article 10 of the AoI, which is also subject to Annex 2 to the AoI);  
d. provide non -discriminatory treatment in compensation for investment losses or damages 
owing to war, armed conflict, civil strife, or similar events  (Article 11 of the AoI) ; and 
e. permit all transfer s related to a covered  investment to be made freely and without delay 
into and out of its Area (Article 12 of the AoI) . 
4.81.  The AoI also contain s provisions on subrogation (Article 14 of the AoI ) and permitting  special 
formalities that may be  prescribed in connection with covered investment s and requiring an investor 
to provide information on an investment for statistical purposes  (Article 17 of the AoI).  
4.82.  Special and differential treatment is provided Under Article 18 of the AoI, to the newer ASEAN 
Member States including through access to information on the investment policies of other Parties, 
business information and relevant database s, and technical assistance.  WT/REG448/1  
 
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  4.83.  Under a Work Programme ( Article 22 of the AoI), the Parties  will hold discussio ns on a number 
of issues , to be concluded within one year of the date of entry into force of the AoI unless otherwise 
agreed by the Parties .41 The negotiations concern:  
a. Annex 1 to the AoI (Schedules of Reservations);  
b. Procedures for the modification of Annex 1 ; 
c. The application of expropriation and compensation to taxation measures that constitute 
expropriation;  
d. The definition of "natural person of a Party"; and  
e. Article 20 of the AoI, which shall govern the settlement o f investment disputes between a 
Party and an investor.  
4.84.  An agreement was reached  between  Hong Kong, China; Brunei Darussalam; Malaysia and 
Singapore  which  defines  a "natural person of a Party"  as a permanent resident for Hong Kong, China 
under its law, and a national, citizen or permanent resident for the other Parties  under their 
respective laws . Another agreement was reached between  Hong Kong, China and Singapore on 
expropriation and compensation , clarifying the  valuation criteria when determining the "rea l value" 
of compensation for the expropriated investment referred to in paragraph 2(a) of Article 10 of the 
AoI.  
4.6  Sector -Specific Provisions  
4.6.1   Air transport services  
4.85.  In Article 2 of Chapter 8, the Parties note multilateral negotiations to review the GATS Ann ex 
on Air Transport Services  and shall discuss appropriate amendments to Chapter 8 so as to 
incorporate the results of such negotiations . 
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  For trade in goods, Article X of the GATT 1994 shall mutatis mutandis  be incorporated into and 
form an integral part of the Agreement  (Article 8 of Chapter 2) . The Parties' relevant laws, 
regulations, decisions and rulings shall, to the extent possible, be made available on t he internet.   
5.2.  For trade in services,  Articles III and III bis of the GATS shall mutatis mutandis  be incorporated 
into the Agreement  (Articles 3 and 4 of Chapter 8) .  
5.3.  For investment, Article 7 of the AoI contains specific transparency provisions.  
5.2  Current pa yments and capital movements  
5.4.  Other than provisions for measures to be taken in case of difficulties in the balance of payments 
(see above), there are no specific provisions on current payments and capital movements in the 
Agreement. However, Article 1 0 of Chapter 8  prohibits the Parties from restrict ing international 
transfers and payments for current transactions relating to their specific commitments. The rights 
and obligations of any Party who is a member of the IMF are unaffected, provided that a restri ction 
on any capital transaction is not imposed inconsistently with its specific commitments.  
 
41 Until the negotiation s are concluded, provisions on national treatment and MFN treatment (Articles 3 
and 4) shall not apply . As of November 2022, the discussions on Annex 1 under the Work Programme were still 
ongoing . Article 3 and 4 of the AoI did not apply yet pursuant to paragraph 4 of Article 22.  WT/REG448/1  
 
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  5.5.  The Parties commit to allow the movement of capital under their market access commitments 
for the supply of a service through mode 1  if cross -border movement of c apital is an essential part 
of the service . Moreover, with respect to a Party's market access commitment for the supply of a 
service through commercial presence (mode 3), it is committed to allow related transfers of capital 
into its Area. 
5.6.  Article 1 2 of the AoI provides for the free and timely transfers of covered investments in any 
freely usable currency at the prevailing market rate. Transfers include, profits , dividends, capital 
gains, royalties and proceeds from the sales or liquidation of investments. A Party may delay or 
prevent a transfer according to the equitable, non -discriminatory and good faith application of its 
law and regulations relating to, inter alia, bankruptcy, insolvency, criminal offences and taxation.  
5.3  Exceptions  
5.7.  Exceptions are contained in Articles 2, 3 and 4 of Chapter 11  of the Agreement . Standard 
provisions on disclosure of confidential information are contained in Article 5 of Chapter 11.   
5.3.2   General exceptions  
5.8.  For the chapters on  trade in goods, rules of origin, customs procedures and trade facilitation, 
SPS measures, and TBT measures, Article XX of the GATT 1994 and its interpretative notes are 
incorporated into and made part of the Agreeme nt, mutatis mutandis  (Article 2 of Chapter 11).  
5.9.  For the chapters on  trade in services, Article XIV of the GATS, including its footnotes, is 
incorporated into and made part of the Agreement, mutatis mutandis  (Article 2 of Chapter 11).   
5.10.  For investment, Article 9 of the AoI  borrow s from  Article XIV of the GATS and makes it 
applicable to investors and investments , with some adjustments42. Moreover, for measures affecting 
the supply of financial services, paragraph 2 (domestic regulations) of t he WTO Annex on Financial 
Services of the GATS is incorporated into and forms part of the AoI, mutatis mutandis . 
5.3.3   Security exceptions  
5.11.  For trade in goods, A rticle XXI of the GATT 1994 is mirrored in Article 3 of Chapter 11, with 
some adjustments .43 Measures taken by a Party under Article 3 of Chapter 11 (and their termination) 
shall be promptly communicated to the other Parties to the fullest extent possible .  
5.12.  For trade in services, Article 12 of Chapter 8 mirrors Article XIVbis of the GATS , with som e 
adjustments  as for trade in goods .  
5.13.  For investment, Article 8 of the AoI models on  Article XIVbis of the GATS , with some 
adjustments  as for trade in goods and services . Moreover, the AHKFTA Joint Committee shall be 
informed to the fullest extent possible  of measures taken under Article 8 of the AoI.  
5.3.4   Taxation  
5.14.  Article  4 of Chapter 11 states that nothing in the Agreement shall apply to taxation measures  
and affect the rights and obligations of any Party under any tax convention relating to the avoidance 
of double taxation in force between any of the Parties . In case of inconsistency between the 
Agreement and any tax  convention , the latter shall prevail.  Consultations between the Parties are 
foreseen if necessary. The Agreement shall only grant rights or impos e obligations on taxation  where 
corresponding rights and obligations are also granted or imposed under the WTO Agreement.  
 
42 For instance, measures imposed for the protection of national treasures of artistic, historic or 
archaeological value and relating to conservation of exhaustible natura l resources  are added to the list of general 
exceptions.  
43 For instance, measures for the protection of a Party's essential security interests to protect critical 
public infrastructure , including communications, power and water infrastructure from deliberate attempts 
intended to disable or degrade it is specifically covered by the security exception.  WT/REG448/1  
 
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  5.4  Accession and Withdrawal  
5.15.  While there is no provision on accession to the Agreement, under Article 6 of Chapter 14 
withdrawal and termi nation shall take place if either Hong Kong, China withdraws, or if the 
Agreement is in force for less than four ASEAN Member States. The AoI automatically terminates if 
the Agreement is terminated.   
5.16.  Article 28 of the AoI governs withdrawal and termination . The Agreement shall automatically 
terminate upon the termination of the AoI if either Hong Kong, China withdraw s from the AoI or the 
AoI is in force for less than four ASEAN Member States.  
5.5  Institutional  framework  
5.17.  Chapter 12  establishes the ASEAN – Hong Kong, China Free Trade Area Joint Committee  (the 
AHKFTA Joint Committee). It shall review the implementation and operation of the Agreement  and 
AoI. It shall also consider and recommend to the Parties any amendment to the Agreement  and AoI ; 
supervise and co -ordinate the work of all subsidiary bodies established under the Agreement; 
consider and adopt decisions and recommendations of such subsidiary bodies; consider any other 
matter that may affect the operation of the Agreement  and AoI ; and carry out any other function as 
the Parties may agree.44  
5.18.  To facilitate communication among the Parties on any matter relating to the Agreement, each 
Party shall designate  a contact point  which were designated u nder the co -ordination of the ASEAN 
Secretar iat, and communication channel s established , according to the Parties.   
5.6  Dispute settlement  
5.19.  Chapter 13 govern s consultations and settlement of disputes arising under the Agreement  
and subject to special and additional provisions on dispute settlement that may be contained in other 
Chapters of the Agreement. Moreover, Chapter 13 is not applicable to disputes that may arise under 
the Agreement's provisions relating to trade remedies (Chap ter 7), economic and technical co -
operation (Chapter 9), and intellectual property (Chapter 10).  
5.20.  Once dispute settlement proceedings have been initiated under Chapter 13 or any other treaty 
to which the Parties to the dispute are party, the forum selected  by the complaining Party shall be 
used to the exclusion of any other fora for that particular dispute (Article 5 of Chapter 13 ).45 This 
provision however does not apply where the Parties to the dispute agree in writing that Article 5 of 
Chapter 13 shall n ot apply to a particular dispute . 
5.21.  As a first step, the responding Party shall give due consideration and afford adequate 
opportunity for consultations where a Party has requested such consultations with respect to any 
dispute arising under the Agreement  (Article 6 of Chapter 13 ). Article 7 of Chapter 13 provides for 
good offices, conciliation, and mediation.  If the consultations fail to resolve the dispute, the 
complaining Party may request the establishment of an Arbitral Tribunal.  
5.22.  If the Arbitral Tribunal , in its final report,  finds that the  responding  Party has not conformed 
to its obligations under the Agreement , the responding  Party shall within 30 days after the 
presentation of the Arbitral Tribunal's final report, notify the complaining Party of its i ntention with 
respect to implementation. A mutually agreed reasonable period of time for implementation might 
be necessary. Where the Parties to the dispute disagree on  the existence or consistency with the 
Agreement of measures taken to comply with the co nclusions of the Arbitral Tribunal, an arbitral 
 
44 The Parties indicate that as of end -2022, two meetings were held by the AHKFTA Joint C ommittee ( in 
August 2019 and July 2021)  which noted the smooth implementation of the Agreement and the AoI so far . 
Sub-committees on Investment and Rules of Origin were established under the AHKFTA Joint Committee to 
negotiate outstanding issues under the AoI and Agreement.  Moreover, s ince May 2021, the Sub -Committee on 
Investment  has met 5 times to discuss the Work Programme under the AoI. Discussions are ongoing.  
45 The complaining Party shall be deemed to have selected a forum when it has requested the 
establishment of  an arbitral tribunal pursuant to the Agreement or  requested the establishment o f, or referred 
a matter , to a dispute settlement panel under another international agreement . WT/REG448/1  
 
- 62 - 
 
  tribunal shall be  re-convened to resolve the dispute  (compliance review tribunal). The details of its 
proceedings are contained in Article 16 of Chapter 13.  However, in case of agreed non -compliance 
and if th e Parties to the disputes agree, compensation might be made by the responding Party 
provided such measures are consistent with the Agreement. If no compensation can be agreed by 
the Parties to the disputes within 30 days from the date of request for compen sation negotiation s, 
the complaining Party may notify its intention to suspend the application (to the responding Party) 
of concessions or other obligations equivalent to the level of nullification and impairment. The right 
of such suspension is granted 30  days after the date of receipt of the notification by the responding 
Party. The specific provisions governing compensation and suspension of concessions or other 
obligations are contained in Article 17 of Chapter 13. In case of dispute about the level of suspended 
concessions or other obligations, the Arbitral Tribunal may be re -convened to settle the matter.  
5.23.  Rules on special and differential treatment to be granted to newer ASEAN Member States 
include sympathetic consideration to be given to the ir special situation at all stages of  dispute s 
involving newer ASEAN Member States . Due restraint shall be exercised in raising matters under 
these procedures involving a least -develop ed Party. In case one or more of the Parties to a dispute 
is a newer ASEAN  Member State,  the Arbitral Tribunal shall, in its report, explicitly indicate how it 
has taken account of relevant provisions on special and differential treatment, if applicable.  
5.24.  The settlement of investment disputes between a Party and an investor of an other Party shall 
be agree d by the Parties as par t of the Work Program me under Article 22 of the AoI  (Article 20 of 
the AoI) .46 With respect to consultations and dispute settlement between the Parties under  the AoI, 
Chapter 13 of the Agreement applies mutatis mutandis  (Article 21 of the AoI).  
5.7  Relationship with other agreements concluded by the Parties  
5.25.  Under  the Preamble , the Parties reaffirm their respective  rights and obligations and 
undertakings under the WTO Agreement and other existing international agreements and 
arrangements. Moreover, nothing  in the Agreement shall be construed to derogate from any right 
or obligation of a Party with respect to another Party under the WTO Agr eement and other 
international agreements to which both Parties are party. In the event of inconsistency between the 
Agreement and any other international agreement to which two or more Parties are party, 
consultation s are foreseen with a view to finding a  mutually satisfactory solution.  Table 5.1. shows 
the Parties' participation in notified and non -notified RTAs currently in force.  
Table 5.1 ASEAN Member States and Hong Kong, China: participation in other RTAs 
(notified and non -notified in force), as of 24 March 2023  
RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
ASEAN Member States - Collectively  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS 
Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
ASEAN - Korea, Republic of  01-Jan-10 
01-May-09 Goods  
Services  2010 GATT Art. XXIV, Enabling 
Clause  
GATS Art. V  
ASEAN - Japan  01-Dec-08 
01-Aug-20 Goods  
Services  2009 
2022 GATT Art. XXIV  
GATS Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
ASEAN Free Trade Area (AFTA)  17-May-10 
12-Aug-98 Goods  
Services  2021 
2022 GATT Art. XXIV  
GATS Art. V  
ASEAN Trade In Services Agreement 
(ATISA)  [pls 
provide]  Services  Not notified  
Individual ASEAN Member States  
EFTA - Indonesia  01-Nov-21 Goods & 
Services  2022 GATT Art. XXIV & GATS 
Art. V  
 
46 The Parties indicate that, as of November 2022, the discussions on Article 20 under the Work 
Programme are still ongoing.  WT/REG448/1  
 
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  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
United Kingdom - Singapore  11-Feb-21 Goods & 
Services  2020 GATT Art. XXIV & GATS 
Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS 
Art. V  
EU - Viet Nam  01-Aug-20 Goods & 
Services  2020 GATT Art. XXIV & GATS 
Art. V  
Indonesia  - Australia  05-Jul-20 Goods & 
Services  2021 GATT Art. XXIV & GATS 
Art. V  
EU - Singapore  21-Nov-19 Goods & 
Services  2020 GATT Art. XXIV & GATS 
Art. V  
Chile - Indonesia  10-Aug-19 Goods  2020 GATT Art. XXIV  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)b 30-Dec-18 Goods & 
Services  2018 GATT Art. XXIV & GATS 
Art. V  
EFTA - Philippines  01-Jun-18 Goods & 
Services  2018 GATT Art. XXIV & GATS 
Art. V  
Türkiye - Singapore  01-Oct-17 Goods & 
Services  2018 GATT Art. XXIV & GATS 
Art. V  
Eurasian Economic Union (EAEU) - 
Viet Nam  05-Oct-16 Goods & 
Services  2017 GATT Art. XXIV & GATS 
Art. V  
Korea, Republic of - Viet Nam  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS 
Art. V  
Chile - Thailand  05-Nov-15 Goods & 
Services  2017 GATT Art. XXIV & GATS 
Art. V  
Türkiye - Malaysia  01-Aug-15 Goods  2017 GATT Art. XXIV  
Singapore  - Chinese Taipei  19-Apr-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
Chile - Viet Nam  01-Jan-14 Goods  2015 GATT Art. XXIV  
Gulf Cooperation Council (GCC) - 
Singapore  01-Sep-13 Goods & 
Services  2015 Enabling Clause & GATS 
Art. V  
Indonesia  - Pakistan  01-Sep-13 Goods  2019 Enabling Clause  
Costa Rica - Singapore  01-Jul-13 Goods & 
Services  2013 GATT Art. XXIV & GATS 
Art. V  
Malaysia  - Australia  01-Jan-13 Goods & 
Services  2013 GATT Art. XXIV & GATS 
Art. V  
Chile - Malaysia  25-Feb-12 Goods  2013 GATT Art. XXIV  
India - Malaysia  01-Jul-11 Goods & 
Services  2011 Enabling Clause & GATS 
Art. V  
New Zealand - Malaysia  01-Aug-10 Goods & 
Services  2012 GATT Art. XXIV & GATS 
Art. V  
Japan - Viet Nam  01-Oct-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
Peru - Singapore  01-Aug-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
China - Singapore  01-Jan-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
Japan - Philippines  11-Dec-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Brunei Darussalam  - Japan  31-Jul-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Japan - Indonesia  01-Jul-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Pakistan - Malaysia  01-Jan-08 Goods & 
Services  2008 Enabling Clause & GATS 
Art. V  
Japan - Thailand  01-Nov-07 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Panama - Singapore  24-Jul-06 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Japan - Malaysia  13-Jul-06 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
Trans -Pacific Strategic Economic 
Partnershipc 1-May-06 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Korea, Republic of - Singapore  02-Mar-06 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  WT/REG448/1  
 
- 64 - 
 
  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
Jordan - Singapore  22-Aug-05 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS 
Art. V  
Thailand  - New Zealand  01-Jul-05 Goods & 
Services  2005 GATT Art. XXIV & GATS 
Art. V  
Thailand  - Australia  01-Jan-05 Goods & 
Services  2004 GATT Art. XXIV & GATS 
Art. V  
India - Thailand  01-Sep-04 Goods  2017 Enabling Clause  
United States - Singapore  01-Jan-04 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
Singapore  - Australia  28-Jul-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
Japan - Singapore  30-Nov-02 Goods & 
Services  2002 GATT Art. XXIV & GATS 
Art. V  
New Zealand - Singapore  01-Jan-01 Goods & 
Services  2001 GATT Art. XXIV & GATS 
Art. V  
Lao People's Democratic 
Republic  - Thailand  20-Jun-91 Goods  1991 Enabling Clause  
Global System of Trade Preferences 
among Developing Countries 
(GSTP)d 19-Apr-89 Goods  1989 Enabling Clause  
Asia Pacific Trade Agreement 
(APTA)e 17-Jun-76 
17-Sep-13 Goods  
Services  1976 
2019 Enabling Clause  
GATS Art. V  
• APTA - Accession of Mongolia  01-Jan-21 Goods & 
Services  Not notified  
• APTA - Accession of China  01-Jan-02 Goods  2004 Enabling Clause  
Protocol on Trade Negotiations 
(PTN)f 11-Feb-73 Goods  1971 Enabling Clause  
Korea, Republic of - Cambodia  01-Dec-22 Goods & 
Services  Not notified  
China - Cambodia   01-Jan-22 Goods & 
Services  Not notified  
Regional Comprehensive Economic 
Partnership (RCEP) Agreementg 01-Jan-22 Goods & 
Services  Not notified  
Sri Lanka - Singapore  01-May-18 Goods & 
Services  Not notified  
Peru - Thailand  31-Dec-11 Goods  Not notified  
Developing -8 PTAh 31-Oct-22 
(Indonesia)  
25-Aug-22 
(Malaysia)  Goods  Not notified  
Mozambique – Indonesia  6-Jun-22 Goods  Not notified  
HONG KONG, CHINA  
Hong Kong, China - Australia  17-Jan-20 Goods & 
Services  2020 GATT Art. XXIV & GATS 
Art. V  
Hong Kong, China - Georgia  13-Feb-19 Goods & 
Services  2019 GATT Art. XXIV & GATS 
Art. V  
Hong Kong, China - Macao, China  27-Oct-17 Goods & 
Services  2017 GATT Art. XXIV & GATS 
Art. V  
Hong Kong, China - Chile 09-Oct-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
EFTA - Hong Kong, China  01-Oct-12 Goods & 
Services  2012 GATT Art. XXIV & GATS 
Art. V  
Hong Kong, China - New Zealand  01-Jan-11 Goods & 
Services  2011 GATT Art. XXIV & GATS 
Art. V  
China - Hong Kong, China  29-Jun-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  WT/REG448/1  
 
- 65 - 
 
  b Members are: Australia; Brunei Darussalam; Canada; Chile; Japan; Malaysia; Mexico; New Zealand; 
Peru; Singapore; Viet Nam.  
c Members are: Brunei Darussalam; Chile; New Zealand; Singapore.  
d ASEAN Member States covered by the GSTP: Indonesia; Malaysia; Myanmar; Philippines; Singapore; 
Thailand; Viet Nam.  
e Members are: Bangladesh; China; India; Korea, Republic of; Lao PDR; Sri Lanka.  
f ASEAN Member State covered by the PTN: Philip pines.  
g Members are: All ASEAN Member States; Australia; China; Japan; Korea, Republic of; New Zealand.  
h Members are: Bangladesh; Egypt; Indonesia; Iran; Malaysia; Nigeria; Pakistan; Türkiye.  
Source:  WTO Secretariat. Further information on these Agreemen ts and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
 
5.8  Government procurement  
5.26.  There are no provisions on government procurement in the Agre ement.  
5.9  Intellectual  Property Rights  
5.27.  Provisions on intellectual property are contained in Chapter 10. Apart from affirming the rights 
and obligations under the WTO Agreement on Trade -Related Aspects of Intellectual Property Rights  
(TRIPS) , the Parties  have also agreed to promote and strengthen co -operation in intellectual 
property rights in order to enhance their economic and trade relations.  
5.28.  Chapter 10 shall not be subject to dispute settlement provisions  in Chapter 13.  
5.10  Environment and labour  
5.29.  There are no p rovisions on environment or labour in the Agreement.  
5.11  Electronic commerce  
5.30.  There are no provisions on electronic commerce in the Agreement.  
5.12  Small and medium -sized enterprises  
5.31.  There are no provisions on small and medium -sized enterprises  in the Agreement  although 
cooperation on SMEs forms part of the Economic and Technical Co -operation Work Programme 
(Section 5.13.1) . 
5.13  Other  
5.13.1   Economic and technical co -operation   
5.32.  Chapter 9  aims to support the effective and efficient implementation and util ization of the 
Agreement  and enhance its benefits through capacity building and technical assistance  programmes . 
It also aims to creat e new opportunities for trade and investment and promot e competitiveness and 
innovation. A work programme is to assist the  Parties  in its implementation. It establishes a Support 
Unit in the ASEAN Secretariat to assist the  AHKFTA  Joint Committee in the implementation of the 
Agreement  and agreed activities .47 Chapter 9  shall not be subject to the provisions of Chapter 13 on 
dispute settlement .  
 
47 Activities have been agreed in: (a) customs co -operation; (b) professional services); (c) small and 
medium enterprises (SMEs) co -operation; (d) trade facilitation and logistics; (e) E -commerce co -operation; (f) 
SPS co -operation; standards, technical regulations, and conformity assessment procedures co -operation; (g)  
STRACAP co -operation; (h)  intellectual property co -operation; ( i) digital technology to facilitate trade; and ( j) 
promotion and facilitation of investment.  WT/REG448/1  
 
- 66 - 
 
  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
 
Access to the ASEAN Member States' markets for Hong Kong, China  
 
1. Table A1.1 shows tariff liberalization by the ASEAN Member States for imports from other 
Parties  by agricultural, industrial and all products. The MFN rate applied at the time the Agreement 
entered into force serves as a comparison. In Table A1.1 and paragraphs 1 -11 below, the impact of 
the implementation of the tariff liberalization resulting from t he Agreement is presented with respect 
to Hong Kong, China.  
Table A1.1 ASEAN Member States: Indicators of MFN tariff rates and preferential rates 
for imports from  Hong Kong, China under the Agreement  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Ch apters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Over
all 
(%) On 
dutiable 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
Brunei Darussalam  
MFN 2020 0.2 5.6 95.7 0.0 0.0 98.3 0.2 5.6 95.3 
HKG 2020 0.2 5.1 95.7 0.0 0.0 98.3 0.2 5.1 95.4 
 2021-
2022 0.2 4.5 95.7 0.0 0.0 98.3 0.2 4.5 95.4 
 2023 0.1 4.0 95.7 0.0 0.0 98.3 0.2 4.0 95.4 
 2024 0.1 3.8 95.7 0.0 0.0 98.3 0.2 3.8 95.4 
 2025 0.1 3.2 95.7 0.0 0.0 98.3 0.1 3.2 95.4 
 2026 0.1 3.1 95.7 0.0 0.0 98.3 0.1 3.1 95.4 
 2027 0.1 4.4 97.3 0.0 0.0 98.3 0.1 4.4 97.2 
 2028 0.1 4.5 97.8 0.0 0.0 99.5 0.1 4.5 97.5 
 2029 0.1 4.2 97.8 0.0 0.0 99.5 0.1 4.2 97.5 
 2030-
2032 0.1 5.2 98.3 0.0 0.0 99.5 0.1 5.2 98.2 
Cambodia  
MFN 2021 11.6 13.6 14.6 13.2 14.7 9.7 11.3 13.3 15.5 
HKG 2021 9.9 11.6 14.9 10.6 11.8 9.9 9.7 11.6 15.8 
 2022 9.5 11.2 14.9 10.2 11.4 9.9 9.4 11.2 15.8 
 2023 9.0 10.6 14.9 9.7 10.7 9.9 8.8 10.5 15.8 
 2024 8.4 9.9 14.9 8.5 9.5 9.9 8.4 10.0 15.8 
 2025 7.9 9.3 14.9 7.6 8.4 9.9 7.9 9.4 15.8 
 2026 7.4 14.6 49.3 6.5 16.3 59.9 7.5 14.3 47.3 
 2027-
2028 7.1 14.1 49.3 6.4 15.9 59.9 7.3 13.9 47.3 
 2029-
2030 6.8 13.4 49.3 6.1 15.3 59.9 6.9 13.2 47.3 
 2031-
2032 6.6 12.9 49.3 5.9 14.8 59.9 6.7 12.7 47.3 
 2033-
2034 6.3 17.4 63.7 5.7 20.0 71.4 6.4 17.1 62.3 
 2035-
2039 5.5 15.3 63.7 4.6 16.2 71.4 5.7 15.1 62.3 
Indonesia  
MFN 2020 10.1 11.4 12.0 10.1 10.9 7.0 10.1 11.6 13.0 
HKG 2020 9.8 11.1 12.2 10.0 10.8 7.3 9.7 11.2 13.1 
 2021 7.8 14.9 47.4 6.8 23.3 70.0 8.0 14.1 43.1 
 2022 7.8 14.9 47.4 6.8 23.3 70.0 8.0 14.1 43.1 
 2023 7.6 14.4 47.4 6.7 23.1 70.0 7.7 13.6 43.1 
 2024 7.5 14.4 47.4 6.7 23.1 70.0 7.7 13.5 43.1 
 2025 7.3 13.8 47.4 6.7 22.9 70.0 7.4 13.0 43.1 
 2026 7.3 13.8 47.4 6.7 22.9 70.0 7.4 13.0 43.1 
 2027 7.1 13.6 47.4 6.6 22.8 70.0 7.2 12.7 43.1 
 2028 5.9 20.3 70.9 6.3 31.4 79.0 5.8 18.9 69.4 
 2029 5.9 20.3 70.9 6.3 31.4 79.0 5.8 18.9 69.4 WT/REG448/1  
 
- 67 - 
 
  Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Ch apters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Over
all 
(%) On 
dutiable 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
 2030 5.6 19.4 70.9 6.3 31.4 79.0 5.5 17.9 69.4 
 2031 5.6 19.4 70.9 6.3 31.4 79.0 5.5 17.9 69.4 
 2032 5.6 19.4 70.9 6.3 31.4 79.0 5.5 17.9 69.4 
Lao PDR  
MFN 2019 8.6 9.1 5.5 11.5 12.4 7.5 8.1 8.5 5.1 
HKG 2019 8.0 8.5 5.5 11.1 12.0 7.5 7.5 7.9 5.1 
 2020 8.0 8.5 5.5 11.1 12.0 7.5 7.5 7.9 5.1 
 2021 7.9 8.3 5.5 10.8 11.6 7.5 7.3 7.7 5.1 
 2022 7.4 7.9 5.5 10.7 11.5 7.5 6.8 7.2 5.1 
 2023 7.1 7.5 5.5 10.1 10.9 7.5 6.6 6.9 5.1 
 2024 6.7 7.0 5.5 10.0 10.8 7.5 6.0 6.4 5.1 
 2025 6.5 6.9 5.5 9.7 10.4 7.5 5.9 6.2 5.1 
 2026 5.6 11.5 51.2 9.4 11.8 19.9 4.9 11.3 57.2 
 2027 5.2 10.8 51.2 9.1 11.4 19.9 4.5 10.5 57.2 
 2028 5.2 10.6 51.2 9.1 11.4 19.9 4.4 10.3 57.2 
 2029 4.9 10.1 51.2 8.8 11.1 19.9 4.2 9.7 57.2 
 2030 4.8 9.9 51.2 8.8 11.1 19.9 4.1 9.5 57.2 
 2031 4.6 9.4 51.2 8.5 10.7 19.9 3.8 8.9 57.2 
 2032 4.5 9.2 51.2 8.5 10.7 20.1 3.7 8.7 57.2 
 2033 4.1 12.0 65.7 8.0 15.5 48.5 3.4 10.8 69.0 
 2034 4.0 11.7 65.7 8.0 15.5 48.5 3.2 10.5 69.0 
 2035-
2039 3.9 15.8 75.3 8.0 15.6 48.6 3.1 16.0 80.4 
Malaysia  
MFN 2019 7.5 17.2 56.2 2.7 11.3 73.1 8.3 17.7 53.2 
HKG 2019 6.6 15.3 56.5 2.4 10.1 73.3 7.4 15.8 53.4 
 2020 6.5 15.0 56.5 2.4 9.8 73.3 7.2 15.4 53.4 
 2021 5.3 15.4 65.1 1.6 14.0 85.2 5.9 15.4 61.5 
 2022 5.2 14.9 65.1 1.6 14.0 85.2 5.8 15.0 61.5 
 2023 4.4 12.8 65.1 1.4 12.4 85.2 4.9 12.8 61.5 
 2024 4.4 12.8 65.1 1.4 12.1 85.2 4.9 12.8 61.5 
 2025 3.5 10.3 65.1 1.2 10.5 85.2 4.0 10.3 61.5 
 2026 3.5 10.2 65.1 1.2 10.5 85.2 3.9 10.2 61.5 
 2027 3.3 9.5 65.1 1.2 10.2 85.2 3.7 9.5 61.5 
 2028-
2029 2.6 18.0 85.0 1.0 20.1 91.5 2.9 17.9 83.8 
 2030-
2032 2.5 17.1 85.0 1.0 20.1 91.5 2.7 16.9 83.8 
Myanmar  
MFN 2019 7.1 7.5 5.0 9.7 10.8 10.7 6.6 6.8 3.9 
HKG 2019 6.0 6.3 5.2 8.9 10.1 11.4 5.4 5.6 3.9 
 2020 6.0 6.3 5.2 8.9 10.1 11.4 5.4 5.6 3.9 
 2021 5.9 6.2 5.2 8.9 10.1 11.4 5.3 5.5 3.9 
 2022 5.9 6.2 5.2 8.9 10.1 11.4 5.3 5.5 3.9 
 2023 5.9 6.2 5.2 8.9 10.0 11.4 5.3 5.5 3.9 
 2024 5.9 6.2 5.2 8.9 10.0 11.4 5.3 5.5 3.9 
 2025 5.8 6.2 5.2 8.9 10.0 11.4 5.2 5.4 3.9 
 2026 5.2 9.9 47.9 8.7 10.9 20.1 4.5 9.6 53.5 
 2027-
2028 5.0 9.6 47.9 8.7 10.9 20.1 4.2 9.1 53.5 
 2029-
2031 5.0 9.6 47.9 8.7 10.9 20.1 4.2 9.1 53.5 
 2032 4.8 9.2 47.9 8.6 10.8 20.1 4.0 8.6 53.5 
 2033-
2034 4.3 11.2 61.9 8.2 12.0 31.1 3.5 10.9 68.1 
 2035 4.0 10.5 61.9 8.2 11.9 31.1 3.2 9.9 68.1 
 2036-
2039 4.0 10.9 63.8 8.0 12.3 34.7 3.1 10.3 69.7 
The Philippines  
MFN 2020 7.5 8.8 13.9 10.4 10.7 3.4 7.0 8.3 15.9 
HKG 2020 6.5 7.5 13.9 8.5 8.8 3.4 6.1 7.3 15.9 WT/REG448/1  
 
- 68 - 
 
  Origin of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Ch apters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Over
all 
(%) On 
dutiable 
(%) Over -
all 
(%) On 
duti-
able 
(%) Over -
all 
(%) On 
duti-
able 
(%) 
 2021-
2022 4.8 12.6 62.1 6.3 13.1 52.3 4.5 12.5 64.0 
 2023 4.3 11.4 62.1 5.4 11.2 52.3 4.1 11.4 64.0 
 2024 4.3 11.4 62.1 5.4 11.2 52.3 4.1 11.4 64.0 
 2025-
2026 3.8 10.1 62.1 4.5 9.3 52.3 3.7 10.3 64.0 
 2027 3.5 10.9 68.0 3.6 33.2 89.3 3.5 9.6 64.0 
 2028-
2029 3.3 18.6 82.1 3.6 33.2 89.3 3.3 17.1 80.7 
 2030-
2032 3.2 17.9 82.1 3.5 33.1 89.3 3.1 16.3 80.7 
Singapore  
MFN 2019 0.0 0.0 99.9 0.0 0.0 99.5 0.0 0.0 100.0  
HKG 2019 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Thailand  
MFN 2019 14.0 19.9 29.5 25.6 29.8 14.1 11.8 17.5 32.4 
HKG 2019 12.6 17.9 29.5 22.4 26.1 14.1 10.7 15.9 32.4 
 2020 11.4 16.2 29.5 20.0 23.3 14.1 9.8 14.5 32.4 
 2021-
2022 9.2 25.9 64.2 15.7 35.2 55.2 8.0 23.5 66.0 
 2023 8.6 24.1 64.2 14.3 32.0 55.2 7.6 22.2 66.0 
 2024 8.6 24.0 64.2 14.2 31.7 55.2 7.5 22.1 66.0 
 2025 8.0 22.3 64.2 12.7 28.4 55.2 7.1 20.7 66.0 
 2026 8.0 22.3 64.2 12.7 28.4 55.2 7.1 20.7 66.0 
 2027 7.4 20.7 64.2 11.2 25.1 55.2 6.7 19.6 66.0 
 2028-
2029 6.7 37.7 82.0 9.7 67.0 85.3 6.2 33.3 81.4 
 2030-
2031 6.2 34.8 82.0 9.6 66.2 85.3 5.6 30.2 81.4 
 2032 5.1 28.4 82.0 9.6 66.2 85.3 4.2 22.8 81.4 
Viet Nam  
MFN 2019 12.0 17.1 29.1 18.6 20.9 11.1 10.7 16.1 32.6 
HKG 2019 10.7 15.3 29.8 16.1 18.2 11.4 9.6 14.6 33.2 
 2020 10.3 14.9 30.0 15.7 17.8 11.4 9.2 14.1 33.6 
 2021-
2022 9.0 17.8 48.1 13.5 18.8 28.3 8.2 17.5 51.9 
 2023-
2024 8.2 16.1 48.2 11.7 16.3 28.3 7.5 16.1 51.9 
 2025-
2026 7.4 14.5 48.2 9.8 13.6 28.3 6.9 14.7 52.0 
 2027-
2029 6.5 25.2 72.6 7.9 32.0 75.4 6.2 23.9 72.0 
 2030-
2032 6.2 24.1 72.6 7.5 30.6 75.4 6.0 22.9 72.0 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; for the calculation of 
averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included.  
 Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the ASEAN Secretariat; ASEANStats; ITC Macmap, and 
the WTO -IDB. 
 
2. Brunei Darussalam's average applied MFN tariff in 2020 was 0.2%; it was zero for agricultural 
products and 0.2% for industrial products. In 2020, 95.7% of Brunei's tariff was duty free for MFN 
imports; 98.3% of agricultural tariffs were duty free while 95.3% of industrial tariffs were duty free. 
Following entry into force of the Agreement, the overall average tariff for imports from Hong Kong, 
China  remained unchanged  as a result of which  Hong Kong, China's  exporters faced a relative  margin 
of preference of zero. The average preferential tariff is expected to fall to 0.1% overall, and zero 
and 0.1% respectively for agricultural and industrial products at  the end of implementation , in 
2030. The share of duty -free lines will rise  to 98.3% overall and 99.5% and 98.2% respectively for 
agricultural and industrial products.  WT/REG448/1  
 
- 69 - 
 
  3. Cambodia's overall average applied MFN tariff was 1 1.6% in 2021, and 13.2% and 1 1.3% 
respectively for agricultural and industrial products. In 2021 14.6% of Cambodia's tariff was duty 
free ( 9.7% and 1 5.5% respectively for agricultural and industrial products). Upon entry into force 
of the Agreement , the overall average applied tariff for  imports from Hong Kong, China  fell to 9. 9%, 
and 10.6% and 9. 7% respectively for agricultural and industrial products. As a result, Hong Kong, 
China's  exporters benefited from a relative margin of preference of 14.7%, overall , and 19.7% and 
14.2% for agric ultural and industrial products. The share of duty -free tariff lines immediately rose 
from 14.6% (9.7% for agriculture and 15.5% for industrial products) on an MFN basis in 2021 to 
14.9% (9.9% for agricultural and 15.8% for industrial products) for imports  from Hong Kong, China. 
Progressively, the  overall share of duty -free lines for imports from Hong Kong, China will rise to 
63.7% overall and 71.4% and 62.3% respectively for agricultural and industrial products by the end 
of implementation in 2039. 
4. Indones ia's overall average applied MFN tariff was 10.1% in 202 0 for all products . Upon entry 
into force of the Agreement , the overall average applied tariff for imports from Hong Kong, China 
fell to 9. 8%, and 10% and 9.7% respectively for agricultural and industrial products. As a result, 
Hong Kong, China's exporters  benefited from a relative margin of preference of almost 3%, overall 
and almost 1% and 4% for agricultural and industrial products. The share of duty -free tariff lines 
immediat ely rose fro m 12% (7% for agriculture and 13% for industrial products) on an MFN basis 
in 202 0 to 12.2% (7.3% for agricultural and 13.1% for industrial products) for imports from Hong 
Kong, China. Progressively, the overall share of duty -free lines for imp orts from Hong Kong, China 
will rise to 70.9% overall and 79% and 69.4% respectively for agricultural and industrial products 
by the end of implementation in 203 2. 
5. Lao PDR's overall average applied MFN tariff was 8.6% in 20 19 and 11.5% and 8.1% 
respectivel y for agricultural and industrial products. Upon entry into force of the Agreement the 
overall average applied tariff for imports from Hong Kong, China fell to 8%, and 1 1.1% and 7.5% 
respectively for agricultural and industrial products. As a result, Hong Kong, China's exporters 
benefited from a relative margin of preference of almost 7 %, overall and 3.5% and 7.4% for 
agricultural and industrial products. The share of duty -free tariff lines  will only start to rise 
substantially  in 2026 . Progressively, the o verall share of duty -free lines for imports from Hong Kong, 
China will rise to 75.3% overall and 48.6% and 80.4% respectively for agricultural and industrial 
products by the end of implementation in 2039.  
6. Malaysia's overall average applied MFN tariff was 7.5% in 20 19 and 2.7% and 8.3% 
respectively for agricultural and industrial products. Upon entry into force of the Agreement the 
overall average applied tariff for imports from Hong Kong, China fell to 6.6%, and 2.4% and 7.4% 
respectively for agricultural and industrial products. As  a result, Hong Kong, China's exporters 
benefited from a relative margin of preference of 12%, overall and 11.1% and 10.8% for agricultural 
and industrial products. The share of duty -free tariff lines immediately rose from 56.2% (73.1% for 
agriculture and 53.2% for industrial products) on an MFN basis in 20 19 to 56.5% (73.3% for 
agricultural and 53.4% for industrial products) for imports from Hong Kong, China. Progressively, 
the overall share of duty -free lines for imports from Hong Kong, China will raise t o 85% overall and 
91.5% and 83.8% respectively for agricultural and industrial products by the end of implementation 
in 203 2. 
7. Myanmar's overall average applied MFN tariff was 7.1% in 20 19, and 9.7% and 6.6% 
respectively for agricultural and industrial prod ucts. Upon entry into force of the Agreement the 
overall average applied tariff for imports from Hong Kong, China fell to 6%, and 8.9% and 5.4% 
respectively for agricultural and industrial products. As a result, Hong Kong, China's exporters 
benefited from a relative margin of preference of 15.5%, overall and 8.2% and 1 8.2% for agricultural 
and industrial products. The share of duty -free tariff lines immediately rose from 5% (10.7% for 
agriculture and 3.9% for industrial products) on an MFN basis in 20 19 to 5.2% (11.4% for 
agricultural and 3.9% for industrial products) for imports from Hong Kong, China. Progressively, the 
overall share of duty -free lines for imports from Hong Kong, China will rise to 63.8% overall and 
34.7% and 69.7% respectively for agri cultural and industrial products by the end of implementation 
in 2039.  
8. The Philippines' overall average applied MFN tariff was 7.5% in 202 0, and 1 0.4% and 7% 
respectively for agricultural and industrial products. Upon entry into force of the Agreement , the 
overall average applied tariff for imports from Hong Kong, China fell to  6.5% , and 8.5% and 6.1% 
respectively for agricultural and industrial products. As a result, Hong Kong, China's exporters WT/REG448/1  
 
- 70 - 
 
  benefited from a relative margin of preference of 1 3.3%, over all and 18.3% and 12.9% for 
agricultural and industrial products. The share of duty -free tariff lines remained unchanged in 2020 
at the entry into force of the Agreement for the Philippines at 13.9 % (3.4% for agriculture and 
15.9% for industrial products).  Progressively, the overall share of duty -free lines for imports from 
Hong Kong, China will rise to 82.1% overall and 89.3% and 80.7% respectively for agricultural and 
industrial products by the end of implementation in 203 2. 
9. Singapore's overall applied MF N tariff was zero in 201 9 as Singapore applies duties  on only 6 
tariff lines  (0.1% of its tariff) . These were liberalized on entry into force of the Agreement.  
10. Thailand's overall average applied MFN tariff was 1 4% in 20 19 and 25.6% and 11.8% 
respectively for agricultural and industrial products. In 20 19, 29.5% of Thailand's tariff was duty 
free ( 14.1% and 32.4% respectively for agricultural and industrial products). Upon entry into force 
of the Agreement the overall average applied tariff for imports from Hong Kong, China fell to 12.6%, 
and 22.4% and 10.7% respectively for agricultural and industrial products. As a result, Hong Kong, 
China's exporters benefited from a relative margin of preference of 10%, overall and 12.5% and 
9.3% for agricult ural and industrial products. The share of duty -free tariff lines remained unchanged 
upon entry into force of the Agreement . Progressively, the overall share of duty -free lines for imports 
from Hong Kong, China will rise to 82% overall and 85.3% and 81.4% respectively for agricultural 
and industrial products by the end of implementation in 203 2. 
11. Viet Nam's overall average applied MFN tariff was 12% in 20 19, and 18.6% and 10.7% 
respectively for agricultural and industrial products. Upon entry into force of t he Agreement the 
overall average applied tariff for imports from Hong Kong, China fell to 10.7%, and 16.1% and 9. 6% 
respectively for agricultural and industrial products. As a result, Hong Kong, China's exporters 
benefited from a relative margin of prefere nce of 10.8%, overall and 13.4% and 10.3% for 
agricultural and industrial products. The overall share of duty -free tariff lines immediately rose from 
29.1% (11.1% for agriculture and 32.6% for industrial products) on an MFN basis in 2021 to 29.8% 
(11.4% for agricultural and 33.2% for industrial products) for imports from Hong Kong, China. 
Progressively, the overall share of duty -free lines for imports from Hong Kong, China will raise to 
72.6% overall and 75.4% and 72% respectively for agricultural and industrial products by the end 
of implementation in 203 2. 
12. Table s A1.2, A1.3, and A1.4 show market access opportunities under the Agreement in the 
ASEAN Member States for Hong Kong, China 's top  25 global exports  which  accounted, on average , 
for 65.7% of its average global exports during the period 2018 -2020.  
13. In 2019, 2020,  and 2021  Hong Kong, China's top 25 exports were covered by 1 07 tariff lines , 
at the HS six -digit level,  in all ASEAN Member  States. Of these  104 were already duty free on an 
MFN basis  in Brunei Darussalam . The 3 remaining  dutiable lines will be  liberalized in 20 27. At the 
end of liberalization , all the 107 tariff lin es will be duty free . In 2021 22 lines were already duty free 
on an MFN basis  in the Cambodian market . Cambodia  will liberalize 6 lines in 20 26 and 19 lines in 
2033, leaving 60 lines still dutiable a t the end of implementation of the Agreement. The majority of 
lines remaining dutiable relate to tra nsmission and electrical equipment (average MFN rates in 2021 
of 15% and 14.2%)  
14. In 2020 , 78 lines in Hong Kong, China's top 25 global exports (2018 -2020) were already duty 
free on an MFN basis  in Indonesia . Following entry into force of the Agreement 1 line was liberalized 
in 2021. 12 additional lines will be liberalized in 2028, leaving 16 lines still dutiable at the end of the 
implementation of the Agreement  most of which relate to electrical machinery products and jewellery 
for which average MFN tariffs in 2020 range from 1 -15%. In 2019, Singapore  already provided duty 
free market access to all of Hong Kong, China's top 25 global exports.  None of Hong Kong, China's 
top 25 global exports  were duty free on an MFN basis in Lao PDR's market  in 2019 . 65 of the 107  
dutiable lines will be liberalized in 2026, followed, in 2033  and 2035 , by 9 and 23 more lines . 10 lines 
will remain dutiable  at the end of the implementation of the Agreement , all relating to electrical 
machinery whose average MFN rates ranged  in 2019 from 5 -10%.  
15. In 2019, 102 out of the 107 lines were already duty free on an MFN basis  in the Malaysian 
market . All the 5 remaining  lines will be  liberalized in 20 28. Of the 107 lines , one was duty free on 
an MFN basis  in Myanmar . As a result of th e Agreement , Myanmar will liberalize , in 2026, 2033, and 
2036, respectively 55, 8, and 5 lines. 38 lines will remain dutiable at the end of the implementation WT/REG448/1  
 
- 71 - 
 
  of the Agreement , mainly relating to electrical machinery and average MFN rates on which ranged 
from 3 -30% in 2019. 
16. In 2020, 99 out of the 107 lines were duty free on an MFN basis  in the Philippines . As a result 
of the Agreement 6 lines were liberalized in 2021 and 1 line will be liberalized in 2028, leaving one 
line dutiable at the end of the implementation of the Agreement , i.e. electrical apparatus which faced 
MFN duties of 10% in 2020 .  
17. In 2019, 85 out of the 107 lines  were duty free on an MFN basis  in Thailand . As a result of the 
Agreement , Thailand liberali zed 11 lines in 2021, leaving 11  lines still  dutiable , all relating to 
electrical machinery whose average MFN duties were 6.4% and 6.7% in 2019 . 83 of the 107 lines 
were duty free on an MFN basis  in Viet Nam . As a result of the Agreement , Viet Nam liberali zed 4 
and 7  lines respectively in 2019 and 2021, and 3 additional lines will be liberalized in 2027 . 10 lines 
will remain dutiable relating to electrical machinery whose average MFN tariffs in 2019 ranged from 
0.6% to 17.2% . 
Access to the market of Hong Kong, China for ASEAN Member States  
18. In 2019 100% of Hong Kong, China's tariff was duty free on a n MFN basis . Consequently, the 
Agreement did not result in any market access improvement for goods export ed from the ASEAN 
Member States to Hong Kong, Chin a.   
  WT/REG448/1  
 
- 72 - Table A1. 2 ASEAN Member States: Brunei Darussalam, Cambodia, Indonesia, and Singapore  
Market access opportunities under the Agreement for Hong Kong, China's top 25 exports to the world (2018 -2020)  HS number  
Share in global 
exports (%)  Brunei Darussalam  Cambodia  Indonesia  Singapore  
MFN 2020  Duty -free 
under the 
Agreement  MFN 2021  Duty -free 
under the 
Agreement  
Remain 
dutiable  MFN 2020  Duty -free 
under the 
Agreement  
Remain 
dutiable  MFN 2019  
Avg
% Duty -
free Duti-
able 2027  Avg 
% Duty -
free Duti- 
able 
2026  
2033  Avg 
% Duty -
free Duti- 
able 
2021  
2028  Avg 
% 
Duty
-free 
854239  9.4 0.0 1   
7.0  
1   
1 0.0 1     
0.0 1 
854231  8.3 0.0 1   
7.0  
1   
1 0.0 1     
0.0 1 
854232  6.3 0.0 1   
7.0  
1   
1 0.0 1     
0.0 1 
710812  6.2 0.0 2   
0.0 2     
2.5 1 1 1   
0.0 2 
851712  5.4 0.0 1   
0.0 1     
0.0 1     
0.0 1 
851770  5.4 0.0 10   
14.2  
10   
10 0.0 10     
0.0 10 
847330  4.5 0.0 2   
7.0  
2   
2 0.0 2     
0.0 2 
851762  2.4 0.0 16   
3.8 12 4 3  
1 1.9 13 3   
3 0.0 16 
710239  2.2 0.0 1   
0.0 1     
0.0 1     
0.0 1 
853400  1.8 0.0 4   
3.5 2 2 2   
0.0 4     
0.0 4 
852990  1.5 0.0 11   
15.0  
11   
11 0.0 11     
0.0 11 
847170  1.2 0.0 7   
7.0  
7  
4 3 1.4 5 2  
2  
0.0 7 
711319  1.2 0.0 2   
7.0  
2 1  
1 15.0  
2   
2 0.0 2 
847130  1.0 0.0 2   
7.0  
2   
2 0.0 2     
0.0 2 
853690  1.0 0.0 9   
15.0  
9   
9 3.9 5 4  
2 2 0.0 9 
841112  1.0 0.0 1   
15.0  
1  
1  
0.0 1     
0.0 1 
847180  1.0 0.0 3   
7.0  
3  
1 2 1.7 2 1  
1  
0.0 3 
854233  0.9 0.0 1   
7.0  
1   
1 0.0 1     
0.0 1 
850440  0.9 0.0 6   
7.0  
6   
6 7.5  
6  
3 3 0.0 6 
844399  0.8 0.0 4   
15.0  
4  
2 2 2.5 2 2  
2  
0.0 4 
852351  0.8 1.9 5 3 3 10.0  
8  
8  
2.9 5 3   
3 0.0 8 
853224  0.7 0.0 1   
0.0 1     
0.0 1     
0.0 1 
847150  0.7 0.0 2   
7.0  
2   
2 0.0 2     
0.0 2 
852580  0.6 0.0 6   
15.0  
6  
3 3 5.0 2 4  
2 2 0.0 6 
854140  0.6 0.0 5   
2.8 3 2   
2 1.0 4 1   
1 0.0 5 
Total 65.7  
104 3 3  
22 85 6 19 60  
78 29 1 12 16  107 
Note:  Based on the HS 2017 nomenclature  
Source : WTO estimates based on the data provided by the ASEAN Secretariat, ITC Macmap and UNSD, Comtrade database.    
  WT/REG448/1  
 
- 73 - Table A1. 3 ASEAN Member States: Lao PDR, Malaysia, and Myanmar  
Market access opportunities under the Agreement for Hong Kong, China's top 25 exports to the world (2018 -2020)  HS number  
Share in 
global 
exports (%)  Lao PDR  Malaysia  Myanmar  
MFN 2019  Duty -free under 
the Agreement  
Remain 
dutiable  MFN 2019  Duty -free under 
the Agreement  MFN 2019  Duty -free under 
the Agreement  
Remain 
dutiable  
Avg%  Duti-
able 
2026  
2033  
2035  Avg %  Duty -
free Duti-
able 2028  Avg %  Duty -
free Duti-
able 
2026  
2033  
2036  
854239  9.4 5.0 1 1    
0.0 1   3.0  1 1    
854231  8.3 5.0 1 1    
0.0 1   3.0  1 1    
854232  6.3 5.0 1 1    
0.0 1   3.0  1 1    
710812  6.2 5.0 2 2    
0.0 2   15.0  2    2 
851712  5.4 5.0 1  1   
0.0 1   5.0  1    1 
851770  5.4 10.0 10 1 2 5 2 0.0 10   4.4  10 4  4 2 
847330  4.5 5.0 2 1   1 0.0 2   3.0  2 2    
851762  2.4 10.0 16  4 7 5 0.0 16   4.6  16 6 2 1 7 
710239  2.2 5.0 1 1    
0.0 1   3.0  1    1 
853400  1.8 5.0 4 4    
0.0 4   3.0  4 4    
852990  1.5 10.0 11 5 2 4  
0.0 11   11.4  11    11 
847170  1.2 5.0 7 7    
0.0 7   3.0  7 7    
711319  1.2 5.0 2 2    
0.0 2   30.0  2    2 
847130  1.0 5.0 2 2    
0.0 2   3.0  2 2    
853690  1.0 5.0 9 8   1 8.3 4 5 5 3.0  9 9    
841112  1.0 5.0 1 1    
0.0 1   0.0 1      
847180  1.0 5.0 3 3    
0.0 3   3.0  3 3    
854233  0.9 5.0 1 1    
0.0 1   3.0  1 1    
850440  0.9 5.0 6 6    
0.0 6   3.0  6  6   
844399  0.8 5.0 4 4    
0.0 4   6.0  4 3   1 
852351  0.8 10.0 8   7 1 0.0 8   3.0  8 8    
853224  0.7 5.0 1 1    
0.0 1   3.0  1 1    
847150  0.7 5.0 2 2    
0.0 2   3.0  2 2    
852580  0.6 5.0 6 6    
0.0 6   15.0  6    6 
854140  0.6 5.0 5 5    
0.0 5   8.0  5    5 
Total 65.7  
107 65 9 23 10  102 5 5  1 106 55 8 5 38 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data provided by the ASEAN Secretariat and UNSD, Comtrade database.  
Table A1. 4 ASEAN Member States: The Philippines, Thailand, and Viet Nam  
Market access opportunities under the Agreement for Hong Kong, China's top 25 exports to the world (2018 -2020)  HS number  
Share in 
global exports 
(%) The Philippines  Thailand  Viet Nam  
MFN 2020  Duty -free 
under the 
Agreement  
Remain 
dutiable  MFN 2019  Duty -free 
under the 
Agree -
ment   
Remain 
dutiable  MFN 2019  Duty -free 
under the 
Agreement  
Remain 
dutiable  
Avg%  Duty -
free Duti-
able 
2021  
2028  Avg %  Duty -
free Duti-
able 2021  Avg %  Duty -
free Duti-
able 
2019  
2021  
2027   
  WT/REG448/1  
 
- 74 - 854239  9.4 0.0 1     0.0 1    0.0 1      
854231  8.3 0.0 1     0.0 1    0.0 1      
854232  6.3 0.0 1     0.0 1    0.0 1      
710812  6.2 3.0  2 2   0.0 2    0.0 2      
851712  5.4 0.0 1     0.0 1    0.0 1      
851770  5.4 0.0 10     0.0 10    0.8 8 2  1 1  
847330  4.5 0.0 2     0.0 2    0.0 2      
851762  2.4 0.0 16     0.0 16    0.6 15 1    1 
710239  2.2 3.0  1 1   0.0 1    0.0 1      
853400  1.8 0.0 4     0.0 4    0.0 4      
852990  1.5 0.5 10 1 1   6.4 4 7  7 1.0 8 3  3   
847170  1.2 0.0 7     0.0 7    0.0 7      
711319  1.2 6.5  2 1 1  5.0 1 1 1  25.0  2   2  
847130  1.0 0.0 2     0.0 2    0.0 2      
853690  1.0 10.0 8 1   1 3.6 2 7 7  17.2 2 7    7 
841112  1.0 3.0  1 1   0.0 1    0.0 1      
847180  1.0 0.0 3     0.0 3    0.0 3      
854233  0.9 0.0 1     0.0 1    0.0 1      
850440  0.9 0.0 6     6.7 2 4  4 0.0 6      
844399  0.8 0.0 4     0.0 4    5.0  4 4    
852351  0.8 0.0 8     3.8 5 3 3  3.8 5 3  3   
853224  0.7 0.0 1     0.0 1    0.0 1      
847150  0.7 0.0 2     0.0 2    0.0 2      
852580  0.6 0.0 6     0.0 6    4.2 4 2    2 
854140  0.6 0.0 5     0.0 5    0.0 5      
Total 65.7  99 8 6 1 1  85 22 11 11  83 24 4 7 3 10 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based  on the data provided by the ASEAN Secretariat and UNSD, Comtrade database.  WT/REG448/1  
 
- 75 - 
 
  ANNEX 2  
Table A2.1: Tariff rate quotas under the Agreement  
A. The Philippines  
Product description 
(broad categories)  HS Code  In quota/out of 
quota duty (%) 
(MFN 2014)  Quota 
quantity  
 Applied MFN out -of 
quota duty (%)  
(2022)  
Live sheep and goats  0104.20.94  30/40  n.a. 40 
Live poultry  0105.11.90  
0105.12.90  
0105.13.90  
0105.14.90  
0105.15.10  
0105.15.90  
0105.94.91  
0105.94.99  
0105.99.10  
0105.99.20  
0105.99.30  
0105.99.40  35/35  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  
35/40  n.a. 35 
40 
40 
40 
40 
40 
40 
40 
40 
40 
40 
40 
Meat of swine  0203.11.00  
 
0203.12.00  
 
0203.19.00  
 
0203.22.00  
 
0203.29.00  30/40  
 
30/40  
 
30/40  
 
30/40  
 
30/40  n.a. 25(starting 1Jan); 
40(starting 18 May)  
25(starting 1Jan); 
40(starting 18 May)  
25(starting 1Jan); 
40(starting 18 May)  
25(starting 1Jan); 
40(starting 18 May) 
25(starting 1Jan); 
40(starting 18 May)  
Meat of sheep or goats  0204.50.00  
 30/35  n.a. 35 
Meat and edible offal, of 
the poultry of heading 
01.05  0207.11.00  
0207.12.00  
0207.13.00  
0207.14.10  
0207.14.20  
0207.14.30  
0207.14.99  
0207.24.00  
0207.25.00  
0207.26.00  
0207.27.10  
0207.27.91  
0207.27.99  
0207.41.00  
0207.42.00  
0207.43.00  
0207.44.00  
0207.45.00  
0207.51.00  
0207.52.00  
0207.54.00  
0207.55.00  
0207.60.00  40/40  
40/40  
40/40  
40/40  
40/40  
40/40  
40/40  
40/40  
30/35  
40/40  
40/40  
5/5 
30/40  
40/40  
40/40  
40/40  
40/40  
40/40  
30/40  
40/40  
40/40  
40/40  
40/40  n.a. 40 
40 
40 
40 
40 
40 
40 
40 
35 
40 
40 
5 
40 
40 
40 
40 
40 
40 
40 
40 
40 
40 
40 
Coffee; coffee husks 
and skins; coffee 
substitutes containing 
coffee in any 
proportion  0901.11.10  
0901.11.90  
0901.12.10  
0901.12.90  
0901.21.10  
0901.21.20  
0901.22.10  
0901.22.20  
0901.90.10  
0901.90.20  30/40  
30/40  
40/40  
40/40  
40/40  
40/40  
40/40  
40/40  
40/40  
40/40  n.a. 40 
40 
40 
40 
40 
40 
40 
40 
40 
40 
Maize (corn)  1005.90.90  35/50  n.a. 50 WT/REG448/1  
 
- 76 - 
 
  Product description 
(broad categories)  HS Code  In quota/out of 
quota duty (%) 
(MFN 2014)  Quota 
quantity  
 Applied MFN out -of 
quota duty (%)  
(2022)  
Rice 1006.10.90  
 
1006.20.10  
 
1006.20.90  
 
1006.30.30  
 
1006.30.40  
 
1006.30.91  
 
1006.30.99  
 
1006.40.10  
 
1006.40.90  40/50  
 
40/50  
 
40/50  
 
40/50  
 
40/50  
 
40/50  
 
40/50  
 
40/50  
 
40/50  n.a. 35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
35 (starting 1 Jan)  
50 (starting 2 June)  
Cane or beet sugar and 
chemically pure 
sucrose, in solid form  1701.12.00  
1701.13.00  
1701.14.00  
1701.91.00 (>65% 
by dry weight of 
sugar)  
1701.91.00 (other)  
1701.91.10 (>65% 
by dry weight of 
sugar)  
1701.91.10 (other)  
1701.99.90  50/50  
50/65  
50/65  
50/50  
 
 
1/1 
50/65  
 
 
1/1 
50/65  n.a. 50 
65 
65 
50 
 
 
1 
65 
 
 
1 
65 
Extracts, essences and 
concentrates, of coffee, 
tea or mate, and 
preparations bas ed on 
these products or bas ed 
on coffee, tea or mate; 
roasted chicory and 
other roasted coffee 
substitutes, and 
extracts, essences and 
concentrates thereof  2101.11.10  
2101.11.90  
2101.12.10  
2101.12.91  
2101.12.92  
2101.12.99  30/45  
30/45  
30/45  
30/45  
30/45  
30/45  n.a. 45 
45 
45 
45 
45 
45 
Source:  Annex 2 -1 Schedules of Tariff Commitments, Part 8 (Schedule of the Philippines) and the WTO -IDB. 
 
B. Malaysia  
Product 
description  HS Code  In quota/out 
of quota duty 
(%) Quota quantity  
 
 Applied MFN out -of 
quota duty (%)  
(2022)  
Live swine  0103.91.00.00  
0103.92.00.00  15/20  
15/20  28,783 heads  20 
20 
Live poultry  0105.11.90.00  
0105.94.41.00  
0105.94.91.00  10/20  
10/20  
10/20  1,943,125 heads  20 
20 
20 
Meat of swine  0203.11.00.00  
0203.21.00.00  25/50  
25/50  1,727 MT  50 
50 
Meat and edible 
offal, of the poultry 
of heading 01.05  0207.11.00.00  
0207.12.00.00  
0207.13.00.00  
0207.14.00.00  
0207.14.20.00  
0207.14.30.00  
0207.14.91.00  
0207.14.99.00  20/40  
20/40  
20/40  
20/40  
20/40  
20/40  
20/40  
20/40  4,663.50 MT  40 
40 
40 
40 
40 
40 
40 
40 
Milk 0401.10.10.00  
0401.20.10.00  
0401.40.10.00  20/50  
20/50  
20/50  1,000,000 litr es 50 
50 
50 WT/REG448/1  
 
- 77 - 
 
  Product 
description  HS Code  In quota/out 
of quota duty 
(%) Quota quantity  
 
 Applied MFN out -of 
quota duty (%)  
(2022)  
Fowl's eggs, duck's 
eggs 0407.11.10.00  
0407.11.90.00  
0407.19.11.00  
0407.19.19.00  
0407.21.00.00  
0407.29.10.00  
0407.90.10.00  
0407.90.20.00  10/50  
10/50  
10/50  
10/50  
10/50  
10/50  
10/50  
10/50  78,500,000  units 50 
50 
50 
50 
50 
50 
50 
50 
Round cabbages  0704.90.10.00  0/90 (2019 -
2024)  
0/50 (2025 -…) 25,812 MT/year  90 
Source:  Appendix A to Schedules of Tariff Commitments, Part 6 (Schedule of Malaysia) and the WTO -IDB. 
 
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