WT/REG284/1  
27 June 2014  
(14-3720)  Page: 1/104  
Committee on Regional Trade Agreements   
 
 FACTUAL PRESENTATION 
FREE TRADE AGREEMENT BETWEEN THE ASSOCIATION OF SOUTH EAST ASIAN NATIONS 
(ASEAN), AUSTRALIA AND NEW ZEALAND 
(GOODS AND SERVICES) 
Report by the Secretariat 
This report, prepared for the consideration of the Agreement establishing the 
Association of Southeast Asian Nations ( ASEAN), Australia and New Zealand Free 
Trade Area has been drawn up by the WTO Secretariat on its own responsibility and in full consultation with the Parties. 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). 
Any technical questions arising from this report may be addressed to Mr Peter Milthorp 
(tel: +41 22 739 5016). Any statistical questions arising from this report may be 
addressed to Ms Rowena Cabos (tel: +41 22 739 5185). WT/REG284/1 
 
- 2 - 
 
  TABLE OF CONTENTS 
Page 
1   TRADE ENVIRONMENT ................................................................................................. 4  
1.1   Merchand ise trade ..................................................................................................... 4  
1.2   Trade in servic es and inve stment ................................................................................ 11 
2   CHARACTERISTIC ELEMEN TS OF THE AG REEMENT .................................................... 17  
2.1   Background  Information ............................................................................................ 17 
3   PROVISIONS ON TRADE IN GOODS ........................................................................... 18  
3.1   Import duties and charges,  and quantitative  restrict ions ................................................ 18 
3.1.1   Genera l provisions ................................................................................................. 18 
3.1.2   Liberalization of  trade and ta riff lines ........................................................................ 19 
3.1.2.1   ASEAN ............................................................................................................... 20 
3.1.2.2   Ne w Zealand ...................................................................................................... 24 
3.1.3   Liberali zation schedule............................................................................................ 25 
3.1.3.1   ASEAN ............................................................................................................... 25 
3.1.3.2   Australia  and New Zealand ................................................................................... 33 
3.1.4   Tariff rate quotas ................................................................................................... 34 
3.2   Rules of origin .......................................................................................................... 34 
3.3   Export duties and charges,  and quantitative  restrictions ................................................. 36 
3.4   Regulatory provisions on trade in goods ....................................................................... 37 
3.4.1   Standards ............................................................................................................. 37 
3.4.1.1   Sanitary and phytosanitary measures .................................................................... 37 
3.4.1.2   Technical barriers to trade .................................................................................... 37 
3.4.2   Safeguard mechanisms ........................................................................................... 38 
3.4.2.1   Global safeguards ............................................................................................... 38 
3.4.2.2   Bilateral safeguards ............................................................................................. 39 
3.4.2.3   Balance of Payments safeguards ........................................................................... 40 
3.4.3   Anti-dumping and countervailing measures ............................................................... 40 
3.4.4   Subsidie s and State-aid .......................................................................................... 40 
3.4.5   Customs-re lated procedures .................................................................................... 40 
3.4.6   Fees and charges ................................................................................................... 41 
3.5   Sector-specific provis ions on trad e in goods ................................................................. 41 
4   PROVISIONS ON TRADE IN SERVICES AND IN VESTMENT ......................................... 41  
4.1   Scope and definitions ................................................................................................ 41 
4.2   Denial of benefits ..................................................................................................... 42 
4.3   General provisions on trade in services and investment .................................................. 42 
4.3.1   Mark et acce ss ....................................................................................................... 42 
4.3.2   National treatment and MFN .................................................................................... 42 
4.3.3   Commercial presence ............................................................................................. 43 
4.3.4   Movement of  natural persons .................................................................................. 43 
4.3.5   Australia and New Ze aland ...................................................................................... 45 
4.4   Other measures  on Inve stment .................................................................................. 46 
4.5   Liberalization commitments ........................................................................................ 47 WT/REG284/1 
 
- 3 - 
 
  4.5.1   ASEAN .................................................................................................................  48 
4.5.1.1   Brun ei Darussalam .............................................................................................. 48 
4.5.1.2   Cambodia .......................................................................................................... 49 
4.5.1.3   Indonesia........................................................................................................... 49 
4.5.1.4   Lao PDR ............................................................................................................ 51 
4.5.1.5   Malaysia ............................................................................................................  52 
4.5.1.6   Myanma r ........................................................................................................... 54 
4.5.1.7   The Philippines ................................................................................................... 55 
4.5.1.8   Singapore .......................................................................................................... 56 
4.5.1.9   Thailand ............................................................................................................  57 
4.5.1.10   Viet Nam .......................................................................................................... 58 
4.5.2   Australia and New Ze aland ...................................................................................... 59 
4.5.2.1   Australia ........................................................................................................... . 59 
4.5.2.2   Ne w Zealand ...................................................................................................... 61 
4.6   Regulatory provisions ................................................................................................ 62 
4.6.1   Domestic regulation ............................................................................................... 62 
4.6.2   Recognition ........................................................................................................... 62 
4.6.3   Subsidies .............................................................................................................. 62 
4.6.4   Safeguards ........................................................................................................... 62 
4.6.5   Other ................................................................................................................. .. 63 
4.7   Sector specific provis ions on trade in services ............................................................... 63 
4.7.1   Financial Services .................................................................................................. 63 
4.7.2   Telecommunications services ................................................................................... 63 
4.7.3   E- Commerce ......................................................................................................... 64 
5   GENERAL PROVISIONS  OF THE AGREEMENT ............................................................. 65  
5.1   Tran sparency ........................................................................................................... 65 
5.2   Current payments and capital movements .................................................................... 65 
5.3   Exceptions ............................................................................................................... 65 
5.4   Accession and Withdrawal .......................................................................................... 66 
5.5   Institutio nal framework ............................................................................................. 66 
5.6   Disput e settlement ................................................................................................... 67 
5.7   Relationship with other agr eements concluded by the Parties .......................................... 70 
5.8   Government  procurement .......................................................................................... 73 
5.9   Competition .............................................................................................................  73 
5.10   Intellectual property rights ....................................................................................... 73 
5.11   Environment and Labour .......................................................................................... 74 
5.12   Economic  Cooperation ............................................................................................. 74 
ANNEX 1 ....................................................................................................................... . 76 
ANNEX 2 ...................................................................................................................... 103 
 WT/REG284/1 
 
- 4 - 
 
  Key Facts 
 
Parties to the Agreement:   
Australia; Brunei Darussalam; Myanmar; Cambodia; Indonesia; 
Lao People's Democratic Republic; Malaysia; Philippines; 
Singapore; Viet Nam; Thailand; New Zealand  
 
Date of Signature:  27 February 2009  
 
Date of Entry into Force:   
1 January 2010 for Australia, Brunei Darussalam, Malaysia, 
Myanmar, New Zealand, Philippines, Singapore and Viet Nam; 
12 March 2010 for Thailand; 1 January 2011 for Lao PDR; 4 
January 2011 for Cambodia; 10 January 2012 for Indonesia.  
 
Date of Notification:  8 April 2010  
 
Full implementation of tariff liberalization:  2010 for 
Singapore; 2020 for Brunei , Malaysia, Philippines, 
Thailand, Australia and New Zealand; 2025 for Cambodia, 
Indonesia, Lao PDR and Myanmar; 2022 for Viet Nam; 
1 April 2025 for tariff liberalization commitments and 2027 for 
safeguards.  
 
 
 1  TRADE ENVIRONMENT 
1.1.  The Agreement establishing the ASEAN-Australia-New Zealand Free Trade Area ("the 
Agreement") between ASEAN (Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand an d Viet Nam) and Australia and New Zealand is 
ASEAN's 5th RTA as notified to the WTO, Australia's 8th and New-Zealand's 9
th RTA.  
1.1  Merchandise trade 
1.2.  The Parties to the Agreement have vastly different economies in terms of size, profile and 
development (see Table 1.1 below). In 2012 this ranged from Australia's total GDP of 
US$1,532.4 billion, through Indonesia at US$878 billion, Cambodia at US$14 billion and Lao PDR 
at US$9.4 billion.  
1.3.  With a combined GDP of US$2,326.3 billion in 2012 ASEAN's total merchandise trade 
(exports and imports) was valued at US$2,474.1 billion. In 2012, Australia's GDP was 
US$ 1,532.4 billion and total merchandise trade was US$517.3 billion. In the same year New Zealand's GDP was US$167.3 billion, and total merchandise trade US$75.6 billion.  
Table 1.1 ASEAN member states, Australia  and New Zealand's merchandise trade 
profiles in 2012 
 Population 
(million) Exports Imports 
GDP US $ 
billion Trade 
to GDP 
ratio 
(2010-
2012) Value 
(billion 
US$) Share 
in 
World 
Total 
(%) Rank  Value  
(billion 
US$) Share 
in 
World 
Total 
(%) Rank  
ASEAN          
Brunei 
Darussalam 0.4 13.0 0.07 57 3.6 0.02 111 17.0 109.1 
Cambodia 14.9 7.8 0.04 76 11.0 0.06 71 14.0 118.7 
Indonesia 246.9 188.5 1.02 20 190.4 1.02 20 878.0 48.0 
Lao PDR 6.6 2.3 0.01 107 2.5 0.01 122 9.4 64.0 
Malaysia 29.2 227.5 1.24 18 196.4 1.06 19 305.0 165.9 
Myanmar 52.8 8.9 0.05 71 9.2 0.05 78 56.2 28.8 
Philippines  96.7 52.1 0.28 41 65.3 0.35 30 250.2 59.6 WT/REG284/1 
 
- 5 - 
 
   Population 
(million) Exports Imports 
GDP US $ 
billion Trade 
to GDP 
ratio 
(2010-
2012) Value 
(billion 
US$) Share 
in 
World 
Total 
(%) Rank  Value  
(billion 
US$) Share 
in 
World 
Total 
(%) Rank  
Singapore 5.3 408.4 2.22 9 379.7 2.04 10 274.7 400.2 
Thailand 66.8 229.2 1.25 17 250.0 1.34 14 366.0 145.0 
Viet Nam 88.8 114.5 0.62 26 113.8 0.61 23 155.8 153.0 
Australia 22.7 256.4 1.39 15 260.9 1.40 13 1,532.4 44.1 
New 
Zealand 4.4 37.3 0.20 44 38.3 0.21 42 167.3 57.5 
Note: Rank excludes intra-EU trade. Trade to GDP ratio is 2009-2011 for Brunei Darussalam and Myanmar. 
 Source: WTO Statistics Database, Trade Profiles (March 2014).  
1.4.  Charts 1.1 and 1.2 below show trade (global and bilateral) between ASEAN member states 
and Australia and New Zealand. Over the past 7 ye ars trade has grown steadily, in both directions. 
Among the ASEAN economies Brunei, Indonesia, Malaysia, the Philippines and Singapore have 
maintained a global trade surplus during this peri od. The balance of trade has also reverted back 
to a surplus for both Australia and New Zealand si nce 2009. In their trade with Australia and New 
Zealand, Brunei Darussalam, Malaysia, Singapore and Thailand have maintained surpluses during this period while the other ASEAN economies' trade has been more volatile although generally showing an increase.  WT/REG284/1 
 
- 6 - 
 
  Chart 1.1 ASEAN member states' trade with  Australia, New Zealand and world, 2006-12 
020406080100120140
051015
2006 2007 2008 2009 2010 2011 2012Viet Nam
(US$ billion)
Exports to Australia Imports from Australia Exports to New Zealand Imports from New Zealand Total exports Total imports02468101214
0.00.20.40.60.81.01.21.4
2006 2007 2008 2009 2010 2011 2012Brunei Darussalam
(US$ billion)
0123456789
0.000.010.010.020.020.030.030.040.04
2006 2007 2008 2009 2010 2011 2012Cambodia
(US$ billion)
050100150200250
051015
2006 2007 2008 2009 2010 2011 2012Indonesia
(US$ billion)
0123456
0.000.010.020.030.040.050.060.070.08
2006 2007 2008 2009 2010 2011 2012Lao PDR
(US$ billion)
050100150200250
051015202530
2006 2007 2008 2009 2010 2011 2012Malaysia
(US$ billion)
024681012141618
0.000.050.100.150.200.250.30
2006 2007 2008 2009 2010 2011 2012Myanmar
(US$ billion)
010203040506070
0.00.51.01.52.02.5
2006 2007 2008 2009 2010 2011 2012Philippines
(US$ billion)
 - 50 100 150 200 250 300 350 400 450
051015202530
2006 2007 2008 2009 2010 2011 2012Singapore
(US$ billion)
050100150200250300
05101520
2006 2007 2008 2009 2010 2011 2012Thailand
(US$ billion)
 
 
Note: Note: X=exports M= imports. Mirror data used fo r: Brunei Darussalam: trade with Australia and New 
Zealand (2007-11), with world (2007-11); Cambodia: trade with New Zealand (2009-10); Lao PDR: 
trade with Australia and New Zealand (2006, 2011-12), exports to Australia and New Zealand 
(2007-10), trade with world (2006, 2011-12), exports to world (2007-10). 
 Source: UNSD, Comtrade database, IT C Trade Map and ASEAN Secretariat.  
  WT/REG284/1  
 
- 7 - Chart 1.2 Australia, trade with ASEAN member states, New Zealand and world 
US$ billion 
020406080
0100200300
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012Australia trade with ASEAN and world, 2000-2012
Viet Nam Thailand Singapore
Philippines Myanmar Malaysia
Lao PDR Indonesia Cambodia
Brunei Darussalam Total exports (left axis) Total imports (left axis)050100150200250300
020406080
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012Australia trade with New Zealand and world, 2000-2012
Export to New Zealand Import from New Zealand
Total exports (right axis) Total imports (right axis)
 
 X- exports, M=imports. 
Source: UNSD, Comtrade database. 
  
  WT/REG284/1  
 
- 8 - Chart 1.3 New Zealand, trade with ASEAN member states, Australia and world 
US$ billion  
0246810
0510152025303540
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
X
M
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012New Zealand trade with ASEAN and world, 2000-2012
Viet Nam Thailand Singapore
Philippines Myanmar Malaysia
Lao PDR Indonesia Cambodia
Brunei Darussalam Total exports (left axis) Total imports (left axis)0510152025303540
0246810
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012New Zealand trade with Australia and world, 2000-2012
Export to Austalia Import from Australia
Total exports (right axis) Total imports (right axis)
 
 
 X- exports, M=imports.  Source: UNSD, Comtrade database.    WT/REG284/1 
 
- 9 - 
 
  1.5.  Charts 1.4A, B and C below show the commodity structure of trade based on HS Section 
between the ASEAN Parties and Australia and New Zealand over the period 2007 to 2009. Australia's largest global exports are minerals, chemicals, precious metals and base metals (together accounting for 70% of its exports). Of these base metals and minerals are important 
imports for all ASEAN members (the two categories account for 46.4%), although for some, 
vegetable products are also important imports from Australia. New Zealand's key global exports are animal products, prepared foods, machinery and base metals (together making up 59.9% of 
its global exports). These account for 71.8% imports by ASEAN countries.  
Chart 1.4 ASEAN, Australia and New Zealand: Percentage share of imports with bilateral 
partners and global trade, 2007-2009 
 
A. ASEAN member states 
24
23
10997659ASEAN imports from Australia (%)
37
20975432228ASEAN's Global Imports (%)
47
8776443311Australia's Global Exports (%)
54
996544325ASEAN's imports from New Zealand (%)
37
20975432228ASEAN's Global Imports(%)
37
9
76665533210New Zealand's Global Exports(%)Total: US$ 16.8 billion Total: US$ 800 billion
Total: US$ 800 billionTotal: US$ 27 billionTotal:  US$ 160 billion
Total: US$ 2.8 billion
Animal products
Wood pulpVegetable fats & 
oilsChemicals
PlasticsWood& articles of 
woodPrecious stones
Base metalsVehicles
Optical
Other Prepared foods Machinery TextilesMinerals
 
 
Note: No trade data available for Brunei Daru ssalam, Lao PDR and Myan mar by HS section. 
 Source: UNSD, Comtrade database. 
 
1.6.  ASEAN's global exports are mainly machinery, minerals, plastics, chemicals and base metals. Of these Australia's main imports are minerals and machinery accounting for 63%. New Zealand's 
main imports from ASEAN are also machinery and minerals which accounts for 59.7%. WT/REG284/1 
 
- 10 - 
 
  B. Australia 
44
199933329Australia imports from ASEAN (%)
26
14
149654433327Australia's Global Imports (%)
38
16655443322210ASEAN's Global Exports (%)
19
15
13
97765444323Australia's imports from New Zealand 
(%)
26
14
149654433827Australia's Global Imports(%)
37
9
76665533210New Zealand's Global Exports(%)Total: US$ 32.9 billion Total: US$ 169 billion
Total: US$ 169 billionTotal: US$ 27 billionTotal:  US$ 869 billion
Total: US$ 5.5 billion
Animal products
Wood pulpVegetable fats & 
oilsChemicals
PlasticsWood& articles of 
woodPrecious stones
Base metalsVehicles
Optical
Other Prepared foods Machinery TextilesMinerals
 
Source: UNSD, Comtrade database. 
 WT/REG284/1 
 
- 11 - 
 
  C. New Zealand  
41
1996632229New Zealand imports from ASEAN (%)
22
17
1410665433326New Zealand's Global Imports (%)
38
16655443322210ASEAN's Global Exports (%)
15
14
13
111087542227New Zealands's imports from Australia 
(%)
22
17
1410665433826New Zealand's Global Imports(%)
37
9
76665533210Australia's Global Exports(%)Total: US$ 4.3 billion Total: US$ 30 billion
Total: US$ 30 billionTotal: US$ 27 billionTotal:  US$ 869 billion
Total: US$ 5.8 billion
Animal products
Wood pulpVegetable fats & 
oilsChemicals
PlasticsWood& articles of 
woodPrecious stones
Base metalsVehicles
Optical
Other Prepared foods Machinery TextilesMinerals
 
Source: UNSD, Comtrade database. 
1.2  Trade in services and investment 
1.7.  On Services, Table 1.2 shows that ASEAN's share of total global services exports was 5.82%, 
while its share of total services imports was 6.66%. Among ASEAN Parties, Singapore (in 2012), 
with exports of US$111.9 billion and imports of US$117.7 billion was the world's 7th largest 
exporter and 6th largest importer, while Lao PDR (in 2011), with exports of US$ 0.5 billion and 
imports of US$1.2 billion was the smallest exporter and importer ranked at 113 and 138 
respectively. In 2012 Australia, with exports of US$51.9 billion and imports of US$63.0 billion, was 
the 12th ranked exporter and 11th ranked importer of services. In the same year New Zealand had 
services exports of US$9.9 billion and im ports of US$11 billion making it the 35th largest exporter 
and 41st largest importer of services.  
Table 1.2 Commercial services trade by ASEAN member states, Australia and New 
Zealand  
 Exports Imports 
Value  
(billion US$) Share in 
World Total 
(%) Rank  Value  
(billion 
US$) Share in 
World 
Total (%) Rank  
ASEAN       
Brunei Darussalam 
(2011) 0.9 0.02 97 1.2 0.03 97 
Cambodia (2012) 2.5 0.06 69 1.5 0.04 93 
Indonesia (2012) 22.6 0.52 22 33.3 0.80 20 WT/REG284/1 
 
- 12 - 
 
   Exports Imports 
Value  
(billion US$) Share in 
World Total 
(%) Rank  Value  
(billion 
US$) Share in 
World 
Total (%) Rank  
Lao PDR (2011) 0.5 0.01 113 0.3 0.01 138 
Malaysia (2012) 37.5 0.86 19 42.0 1.01 19 
Myanmar (2011) 0.6 0.01 111 1.1 0.03 100 
Philippines (2012) 18.5 0.42 25 14.1 0.34 34 
Singapore (2012) 111.9 2.57 7 117.7 2.84 6 
Thailand (2012) 49.2 1.13 13 52.5 1.26 14 
Viet Nam (2012) 9.5 0.22 37 12.4 0.30 37 
Australia (2012) 51.9 1.19 12 63.0 1.52 11 
New Zealand 2012) 9.9 0.23 35 11.0 0.26 41 
 
Note: Years vary for the value of trade by each Part y as indicated in brackets . Rank excludes intra-EU 
trade. 
 Source: WTO Statistics Database, Trade Profiles (September 2013).  
1.8.  Charts 1.5a and b show the Parties' main traded services. Chart 1.5a shows that for most 
ASEAN countries travel services are the most important export of commercial services followed by 
transportation services (the latter especially important for Brunei Darussalam, Malaysia, Singapore 
and Viet Nam). Imports are dominated by transporta tion services followed by travel, although for 
some economies such as for Indonesia, and to a lesser extent Singapore and Thailand, personal, cultural and recreational services form a growing share of imports. For Singapore exports of other 
business services are important while they show a growing share of imports for Brunei, Singapore 
and Thailand. Finally insurance services are also important exports and imports for Malaysia. 
1.9.  Charts 1.6a and b show Australia's global trade in services. Global services receipts have 
been dominated by charges for the use of intellectu al property and personal and cultural services 
with financial services also forming important exports in 2009 and 2010. Imports of financial services have been important since 2009 as have insurance and pension services. In comparison 
its key exports and imports to ASEAN countries have been travel, transport and other business 
services during the 2007-09 period. WT/REG284/1 
 
- 13 - 
 
  Chart 1.5a ASEAN member states' total trade in commercial services with world, 2000-
2012 (Brunei Darussalam, Cambodia, Indonesia, Lao PDR and Malaysia) 
0.00.51.01.52.0
2000
20012002200320042005200620072008200920102011
2012Exports Imports
Transportation services
Travel
Communications services
ConstructionFinancial services
Computer and information servicesRoyalties and license fees
Other business services
Personal, cultural and recreational servicesUS$ billion
Insurance services0.00.51.01.52.0
2000
20012002
2003
20042005200620072008200920102011
2012Brunei Darussalam
0.00.51.01.52.02.5
2000
2001
2002
2003
2004
20052006
2007
2008
2009
2010
2011
2012Cambodia
0.00.51.01.52.02.5
2000
200120022003
2004
200520062007
2008
20092010
2011
2012US$ billion US$ billion
US$ billion
05101520
2000
20012002
2003
2004
2005
2006
2007
20082009
2010
2011
2012Indonesia
US$ billion
05101520
2000
2001200220032004
2005
200620072008
2009
201020112012US$ billion
0100200300400500600
2000
200120022003200420052006200720082009
2010
20112012Lao PDR
0100200300400500600
2000
20012002
2003
20042005
2006
200720082009
2010
20112012
0153045
2000
2001
2002
2003
2004
20052006
2007
2008
2009
2010
2011
2012Malaysia
US$ million
US$ millionUS$ billion
0153045
2000
2001
2002
2003
20042005
2006
2007
2008
20092010
2011
2012US$ billion
 
 
Note: No trade data available for Brunei Darussalam (2000, 2010-2012); Indonesia (2003-2012) and Lao 
PDR (2012). 
 Source: UNCTAD. WT/REG284/1 
 
- 14 - 
 
  Chart 1.5b ASEAN member states' total trade in commercial services with world, 2000-
2012 (Myanmar, Philippines, Singapor e, Thailand and Viet Nam) 
0.00.51.01.5
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
20102011
2012Exports Imports
Transportation services
Travel
Communications services
ConstructionFinancial services
Computer and information servicesRoyalties and license fees
Other business services
Personal, cultural and recreational servicesUS$ billion
Insurance services0.00.51.01.5
2000
200120022003200420052006200720082009201020112012Myanmar
05101520
2000
2001
2002
2003
2004
2005
2006
2007
2008
20092010
2011
2012Philippines
05101520
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012US$ billion US$ billion
US$ billion
050100150
2000
200120022003200420052006200720082009201020112012Singapore
US$ billion
050100150
2000
20012002
2003
2004
2005
20062007
2008
20092010
2011
2012US$ billion
0102030405060
2000
2001
2002
200320042005200620072008
2009
201020112012Thailand
0102030405060
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
03691215
2000
2001
200220032004
2005
20062007
2008
200920102011
2012Viet Nam
US$ billion
US$ billionUS$ billion
03691215
2000
2001
2002
20032004200520062007
2008
2009201020112012US$ billion
 
 
Note: No trade data available for Myanmar (2012) and Viet Nam (2000-2004).   Source: UNCTAD. WT/REG284/1 
 
- 15 - 
 
  Chart 1.6a Australia services trade with world, 2007-2011 
0.0 1.0 2.0 3.0 4.0exportsimportsexportsimportsexportsimportsexportsimportsexportsimports2007 2008 2009 2010 2011(US$ billion)
Manufacturing services on physical
inputs owned by others
Maintenance and repair services n.i.e.
Transport services
Travel services
Construction services
Insurance and pension services
Financial services
Charges for the use of intellectualproperty n.i.e.
Telecommunications, computer andinformation services
Other business services
Personal, cultural and recreationalservices
 
Chart 1.6b Australia services trade with New Zealand and ASEAN member states, 2007-
2009  
0.00.51.01.52.02.53.03.5
BN
KH
ID
LA
MY
MM
PH
SG
TH
VNNZBN
KH
ID
LA
MY
MM
PH
SG
TH
VNNZBN
KH
ID
LA
MY
MM
PH
SG
TH
VN
NZBN
KH
ID
LA
MY
MM
PH
SG
TH
VNNZ
BN
KH
ID
LA
MY
MM
PH
SG
TH
VNNZBN
KH
ID
LA
MY
MM
PH
SG
TH
VN
NZ export import export import export import
2007 2008 2009(US$ billion)
Transport services Travel services Other business services Other
 
Note: BN=Brunei KH=Cambodia ID=Indonesia LA=L ao PDR MY=Malaysia MM=Myanmar PH=Philippines 
SG=Singapore TH=Thailand VN=Viet Nam NZ= New Zealand.  
 Australian trade in services data has been provided on the basis of the 6th edition of the 
International Monetary Fund Balance of Paym ents Manual (BPM6). The Australian Bureau of 
Statistics (ABS) ceased compiling Australian trad e in services on BPM5 basis in July 2009. 
 Australia bilateral trade with ASEAN members show the top three (3) services item and the rest 
were marked as "other" as some of the data re ceived were marked as n.p. (not published). 
Source: Australian authorities. WT/REG284/1 
 
- 16 - 
 
  1.10.  Chart 1.7 shows New Zealand's total trade in commercial services between 2000 and 2012. 
Travel and transportation services are the main  commercial services exports while travel, other 
business services and travel services have been its main imports during this period. 
Chart 1.7 New Zealand services trade with world, 2000-2012 
024681012
2000
2001
20022003
2004
200520062007
2008
200920102011
2012A. New Zealand exports to world
2000-2012
(US$ million) 
024681012
2000
20012002
2003
20042005
2006
200720082009
2010
20112012B. New Zealand imports from world
2000-2012
(US$ million) 
Transportation services
Travel
Communications services
ConstructionFinancial services
Computer and information servicesRoyalties and license fees
Other business services
Personal, cultural and recreational servicesInsurance services
 
Source: UNCTAD. 
 
1.11.  Table 1.3 below sets out inward and outward FDI for ASEAN Parties to the Agreement for 
the period 2000-2012. Over the period ASEAN Members' FDI experiences were very different, 
ranging from Singapore with US$682 billion in inward investment and US$401 billion in outward 
investment, through to Cambodia with inward investment of US$8.4 billion and outward investment of US$0.4 billion in 2012.  
Table 1.3 ASEAN member states: inward and outward foreign direct investment stock, 
2000-2012 
in billion US$ 
  
2000 
2001 
2002 
2003 
2004 
2005 
2006 
2007 
2008 
2009 
2010 
2011 
2012 
Brunei 
Darussalam Inward 3.9  4.4  5.4  8.7  8.9  9.2  9.7  9.9  10.2  10.6  11.2  12.5  13.3  
 Outward 0.5  0.5  0.6  0.6  0.6  0.6  0.7  0.7  0.7  0.7  0.7  0.7  0.7  
Cambodia Inward 1.6  1.7  1.9  2.0  2.1  2.5  3.0  3.8  4.6  5.2  6.0  6.9  8.4  
 Outward 0.2  0.2  0.2  0.2  0.3  0.3  0.3  0.3  0.3  0.3  0.3  0.4  0.4  
Indonesia Inward 25.1  15.2  7.1  10.3  15.9  41.2  54.5  79.9  72.2  109  161 186  206 
 Outward 6.9   -   -   -   -   -  1.0  3.2  2.8  3.9  6.7  6.2  11.6  
Lao People's 
Dem. Rep. Inward 0.6  0.6  0.6  0.6  0.7  0.7  0.9  1.2  1.4  1.6  1.9  2.2  2.5  
 Outward 0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.1  0.0  0.0  0.0  0.0   -  
Malaysia Inward 52.7  34.0  37.5  41.2  43.0  44.5  53.7  75.8  73.6  79.0  102  115  132 
 Outward 15.9  8.4  10.2  12.0  12.8  22.0  36.1  58.4  66.9  79.7  97.0  106 120 
Myanmar Inward 3.2  3.3  3.7  4.4  4.8  4.7  5.2  6.1  6.8  8.0  8.8  9.7  11.9  
 Outward  -   -   -   -   -   -   -   -   -   -   -   -   -  
Philippines Inward 13.8  10.4  11.6  11.4  12.7  15.0  16.9  20.5  21.7  22.9  25.9  28.2  31.0  
 Outward 1.0  0.9  1.0  1.3  1.8  2.0  2.1  5.7  5.7  6.1  6.7  7.1  9.0  
Singapore Inward 111  137 159  181 212 230 298 400 430 480 594 626  682 
 Outward 56.8  87.5  101 121 145 160 211 273 251 296 354 378 401 
Thailand Inward 31.1  34.8  39.9  51.2  55.1  62.8  80.5  96.6  96.6  110  143 151  159 
 Outward 3.4  4.1  4.3  5.6  5.7  6.5  8.6  9.5  12.1  17.2  23.6  40.7  52.6  
Viet Nam Inward 14.7  16.0  17.4  18.9  20.5  22.5  24.9  31.6  41.1  48.7  56.7  64.2  72.5  
 Outward  -   -   -   -   -   -   -   -   -   -   -   -   -  
-  no data. 
 Source: UNCTAD. WT/REG284/1 
 
- 17 - 
 
  1.12.  Australia's inward FDI stock with the world has steadily grown over the period 2000-2012. 
New Zealand's inward FDI stock with the world has also grown steadily over the period.  
Chart 1.8 Australia and New Zealand: foreig n direct investment stock with world, 2000 
2012 
0100200300400500
2000
2001
200220032004200520062007
2008
2009201020112012FDI stock with world
(US$ billion) 
Outward Inward
0102030405060708090
2000
2001200220032004
2005
200620072008200920102011FDI stock with world
(US$ billion) 
Outward InwardA.  Australia B.  New Zealand
 
 
Source: UNCTAD and Australian authorities (Australia's FDI data for 2007-2010). 
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
2.1  Background Information 
2.1.  The Agreement establishing the ASEAN-Australia-New Zealand Free Trade Area was signed 
by the Parties on 27 February 2009. The Agreem ent entered into force on 1 January 2010 for 
Australia, Brunei Darussalam, Malaysia, Myanmar,  New Zealand, the Philippines, Singapore and 
Viet Nam and 12 March 2010 for Thailand. The entry into force of the Agreement for Cambodia 
was 4 January 2011, Lao PDR 1 January 2011 and Indonesia 10 January 2012. The Agreement was notified to the WTO on 9 April 2010 in document WT/REG284/N/1-2 pursuant to Article XXIV:7(a) of the GATT 1994 and S/C/N/545 and Add.1.  
2.2.  The text of the Agreement is available from the following websites: 
 AANZFTA   http://www.aanzfta.asean.org  
 
 ASEAN:   http://www.asean.org/news/item/ asean-australia-new-zealand-
free-trade-area 
 New Zealand:  http://www.asean.fta.govt.nz 
 Australia:   http://www.dfat.gov.au/trade/ft a/asean/aanzfta/index.html 
  
2.3.  The Agreement is composed of 18 Chapters, some with annexes and appendices and 
4 Annexes. (See Box 2.1). There are also a number of side letters agreed between the Parties 
which form an integral part of the Agreement. According to the Parties, as part of the AANZFTA 
package, the Parties also signed an Understanding on Article 1 (Reduction and/or Elimination of Customs Duties) of Chapter 2 (Trade in Goods) of the Agreement Establishing the AANZFTA and an 
Implementing Arrangement for the AANZFTA Economic Cooperation Work Programme Pursuant to 
Chapter 12 (Economic Cooperation) of the agreement. Some of the Parties have also signed separate side-letters which address the applicatio n of the Agreement between the Parties to those 
side-letters.  WT/REG284/1 
 
- 18 - 
 
  Box 2.1 Contents of the Agreement 
Chapters, and Annexes Title/description  
Preamble 
Chapter 1 Establishment of a Free Trade Area, Objectives and General Definitions 
Chapter 2 Trade in Goods 
Chapter 3 Rules of Origin 
Chapter 4 Customs Procedures 
Chapter 5 Sanitary and Phytosanitary Measures 
Chapter 6 Standards, Technical Regulations and Conformity Assessment Procedures 
Chapter 7 Safeguard Measures 
Chapter 8 Trade in Services 
Chapter 9 Movement of Natural Persons 
Chapter 10 Electronic Commerce 
Chapter 11 Investment 
Chapter 12 Economic Co-operation 
Chapter 13 Intellectual Property 
Chapter 14 Competition 
Chapter 15 General Provisions and Exceptions 
Chapter 16 Institutional Provisions 
Chapter 17 Consultations and Dispute Settlement 
Chapter 18 Final Provisions 
  
Annexes Title 
Annex 1 Schedules of Tariff Commitments 
Annex 2 Product Specific Rules 
Appendix on the Indicative List of Textile Finishing Processes 
Annex 3 Schedules of Specific Services Commitments  
Annex 4 Schedules of Movement of Natural Persons Commitments 
 
Source: The Agreement and related annexes. 
 
2.4.  As specified in Chapter 1, Article 2, the Agreement establishes a free trade area between 
ASEAN, Australia and New Zealand. The objectives of  the Agreement, as provided in Article 1 of 
Chapter 1 are to (a) progressively liberalize and facilitate trade in goods among the Parties, (b) 
progressively liberalize trade in services among the Parties, (c) facilitate, promote and enhance 
investment opportunities among the Parties, (d) to establish a co-operative framework for strengthening, diversifying and enhancing trade, investment and economic links among the Parties, and (e) to provide special and differential treatment to ASEAN Member States, especially 
to the newer ASEAN Member States, to facilitate  their more effective economic integration.  
3  PROVISIONS ON TRADE IN GOODS 3.1  Import duties and charges,  and quantitative restrictions 
3.1.1  General provisions 
3.1.  Article 1 of Chapter 2 provides that except  as otherwise provided in the Agreement, each 
Party shall progressively reduce and/or eliminate customs duties on originating goods of the other Parties in accordance with its schedule of tariff commitments set out in Annex 1.  
3.2.  Article 2, on acceleration of tariff commitme nts, provides that nothing in the Agreement shall 
prevent a Party from entering into arrangements to accelerate or improve tariff commitments made under the Agreement, and notes in Article 2.1 and 2.2 that any such agreement by two or 
more or all Parties shall be incorporated into the Agreement per Article 6 of Chapter 18. Per 
Article 2.3 any Party may unilaterally agree to accelerate the reduction or elimination of customs duties, and if so is required to notify the other Parties before the new rate of duty takes effect.  
3.3.  Article 7 of Chapter 2 of the Agreement concerns quantitative restrictions and non-tariff 
measures. Article 7.1 provides that Parties shall not adopt or maintain any quantitative restrictions WT/REG284/1 
 
- 19 - 
 
  on the import or export of any good except  as permitted under the WTO Agreement or the 
Agreement. Article XI of the GATT is incorporated into the Agreement.  
3.4.  Article 7.2 provides that the Parties shall not adopt or maintain any non-tariff measures on 
the import or export of any good of any other Party except in accordance with WTO rights and 
obligations or in accordance with the Agreement.  Under Article 7.3 the Parties shall ensure that 
any measures under Article 7.2 are not applied with a view to or with the effect of creating unnecessary obstacles to trade amongst the Part ies. Article 7.4 provides that the Goods 
Committee established under Article 11 shall review non-tariff measures with a view to considering 
the scope for facilitation of trade in goods between the Parties.  
3.5.  Each Party must ensure under Article 8 that  all automatic and non-automatic import licensing 
measures are implemented in a transparent and pr edictable manner, in accordance with the WTO 
Agreement on Import Licensing Procedures. Articl e 8.2 provides that each Party must promptly 
notify the other Parties of existing import licensing measures, and any new or amended measures must also be so notified, to the extent possible 60 days prior to implementation, but in any case 
60 days after publication. Information provided un der Article 8.2 must meet the requirements of 
Articles 5.2 and 5.3 of the Agreement on Import  Licensing Measures. A Party shall promptly, and 
to the extent possible, provide information on impo rt licensing requirements of general application 
upon request from another Party. 
3.1.2  Liberalization of trade and tariff lines 3.6.  Under Article 4 of Chapter 2 the Parties agre e to accord national treatment to the goods of 
the other Parties in accordance with Article III of GATT, which is incorporated into the Agreement. 
Article 1 of Chapter 2 provides that except as otherwise provided in the Agreement, each Party 
shall reduce or eliminate customs duties on originating goods in accordance with its schedule of tariff commitments set out in Annex 1 to the Agr eement. Under Annex 1 the base rate of duty 
upon which further liberalization is to be based is the applied MFN rate on 1 January 2005. 
According to the Parties, 1 January 2005 is the base rate. Cuts occur in line with the calendar year 
as identified by the tariff schedules in Annex 1. For example as the entry into force for some 
Parties was 2010, this included the 2009 and 2010 tariff cuts. All tariff cuts are made in line with 
the calendar years in Annex 1.  The first tariff reduction was to take place on the date of entry into 
force of the Agreement, followed by 1 January of each subsequent year.
1 According to the Parties, 
AANZFTA establishes a regional FTA in which the tariff commitments in each Party's Annex 1 
Schedule of Tariff Commitments applies to imports of originating goods from any of the other 
11 Parties.  
3.7.  Article 9 of Chapter 2 concerns modification of tariff concessions contained in Annex 1 to the 
Agreement. In exceptional circumstances that ca use a Party to face unforeseen difficulties in 
implementing its tariff concessions, a Party may, with the agreement of all interested Parties, 
modify or withdraw a concession. The mechanism fo r negotiations under Article 9 requires that the 
Party seeking to modify the concession must negotiate with any interested Parties and shall 
maintain a level of reciprocal and mutually advantageous concessions to the trade of all other Parties no less favourable than that enjoyed prior to such negotiations. The mutually agreed outcome of the negotiations, including compensatory adjustments, shall apply to all Parties and 
shall be incorporated into the Agreement pursuant  to Article 6 (Amendments) of Chapter 18 of the 
Agreement (Final Provisions).  
3.8.  Tables 3.1-3.3 show tariff and trade liberalization between the Parties envisaged by the 
Agreement. While Singapore completes implementa tion in 2010 upon entry into force of the 
Agreement, Australia, Brunei Darussalam, Malaysia, New Zealand, the Philippines and Thailand complete their tariff liberalization implementa tion by 2020, followed by Viet Nam in 2022, 
Cambodia, Lao PDR and Myanmar in 2024 and Indonesia in 2025.  
                                               
1 Parties for which the Agreement entered into force on a later date, the initial reduction or elimination 
of duties shall be implemented at the level specified for that year in their Schedule (Annex I--General Notes). WT/REG284/1 
 
- 20 - 
 
  3.1.2.1  ASEAN 
3.9.  Table 3.1 shows that 75.4% of Brunei Darussalam's tariff was duty free on an MFN basis in 
2010.2 As a result of the Agreement a further 8.4% of the tariff was liberalized for imports from 
Australia and New Zealand, corresponding to 2.4%  of its average imports from Australia and New 
Zealand during 2007-09; further implementation of its liberalization commitments will result in a 
further 16.2% of the tariff being liberalized by  2020. Once the Agreement is fully implemented, 
Brunei Darussalam would have liberalized all but seven tariff lines for imports from Australia and 
New Zealand. 
3.10.  Around 13.3% of Cambodia's tariff was duty free for imports on an MFN basis in 2011, 
corresponding to 35.3% and 4.1% of its impo rts from Australia and New Zealand during 
2007-2009.3 It liberalized a further 0.1% of its tariff on entry into force of the Agreement in 2011. 
Following full implementation in 2024, 1,214 tariff lines (11.4% of the tariff), corresponding to 
49.5% and 30.4% respectively of imports from Australia and New Zealand in 2008-10 will remain dutiable.  
3.11.  Indonesia's tariff when the Agreement entered into force in 2012 had 996 lines (11.4%) 
which were duty free on an MFN basis.
4 A further 66.8% of the tariff was liberalized in 2012 for 
imports from Australia and New Zealand, corre sponding to 19.7% and 20.6% of Indonesia's 
imports from these Parties respectively in 2007-09. Once Indonesia fully implements the 
Agreement in 2025, 532 lines will remain subjec t to duties, corresponding to 7% and 0.9% 
respectively of its imports from Australia and New Zealand.  
3.12.  Lao PDR's 2011 tariff had 8,300 tariff lines none of which were zero on an MFN basis.5 In 
2021 it will liberalize 87% of its tariff which accounted for 80.8% and 59.8% of its imports 
respectively from Australia and New Zealand during 2007-09. A further 291 lines will be liberalized in 2024. By the end of implementation of th e Agreement 9.5% of the tariff (787 lines) 
corresponding to 18.9% and 3.9% of its imports from Australia and New Zealand will remain 
subject to duties. 
3.13.  In 2010 when the Agreement entered into force for Malaysia 63.8% of the tariff was duty 
free on an MFN basis corresponding to 87.3% and 92.4% of its imports from Australia and New 
Zealand respectively during 2007-09.
6 Upon entry into force Malaysia liberalized a further 7.4% of 
its tariff, corresponding to 2.6% and 1.9% of its imports from Australia and New Zealand. In 2020 when Malaysia completes implementation of its tariff liberalization, 389 lines (3.7%) will remain 
dutiable corresponding to 3.2% and 1.3% of its imports from Australia and New Zealand. 
3.14.  Myanmar in 2010 provided MFN duty free access for 394 tariff lines (4.6%) covering 0.4% 
and 1.4% respectively of its imports from Australia and New Zealand in 2007-09.
7 Once it has 
finished implementing its tariff liberalization commitments in 2024, 1,177 lines (13.6%) of its tariff 
will remain subject to duties, corresponding to 70% and 3.1% respectively of its imports from 
Australia and New Zealand. 
3.15.  The Philippines provided duty free MFN acce ss for 312 lines (3.8%) in 2010. Upon entry into 
force a further 57% of the tariff was liberalized,  covering 63.6% and 77% respectively of its 
                                               
2 In 2010 the MFN applied tariff of Brunei Darussalam was composed of 8,300 lines at the HS eight digit 
level. Of these 99.37% (8,248 lines) had ad valorem  duties; of the remaining lines 52 had specific rates of 
duty. 
3 In 2011 Cambodia's applied MFN tariff had 10,689 lines at the HS eight digit level, of which 100% 
were subject to ad valorem  duties.  
4 In 2012 Indonesia's applied MFN tariff was composed of 8,735 lines at the HS ten digit level. Of these 
99.29% had ad valorem  duties and 62 lines had specific duties. 
5 In 2011 Lao PDR's applied tariff consisted of 8,300 tariff lines at the HS eight digit level. Of these 
8,285 lines (99.82%) had ad valorem  rates of duties with 15 lines with no rates as they relate to products that 
are subject to import prohibitions (poppy seeds, coca leaf etc.). 
6 In 2010 Malaysia's MFN applied tariff consisted of 10,389 lines at the HS nine-digit level. Of these lines 
10,313 (99.27) had ad valorem  rates of duty; 39 and 35 lines respectively had specific and compound rates of 
duty while two lines were subject to mixed rates of duty. 
7 In 2010 Myanmar's MFN applied tariff consisted of 8,627 lines at the HS ten-digit level, 100% of which 
were subject to ad valorem  rates of duty. WT/REG284/1 
 
- 21 - 
 
  imports from Australia and New Zealand during 2007-09.8 By the end of implementation in 2020 
374 lines (4.5%) will remain subject to duties, corresponding to 3.4% and 0.7% of its imports respectively from Australia and New Zealand. 
3.16.  Singapore in 2010 provided duty free access to all but six tariff lines on an MFN basis.
9 In 
2010 when the Agreement entered into force it liberalized tariffs on these lines, which 
corresponded to 0.1% of its imports from Australia and a negligible share of imports from New Zealand. 
3.17.  Thailand provided duty free MFN access for 18.3% of its tariff lines in 2010, corresponding 
to 69.7% and 24.8% of its imports respectively from Australia and New Zealand during 2007-09.
10 
In 2010 it liberalized 52.9% of its tariff, which accounted for 17.3% and 29.5% of its imports from Australia and New Zealand. Once it has implemented the Agreement in 2020, 103 lines (1.2%) will 
remain dutiable corresponding to 0.8% and 15.7% of its imports from Australia and New Zealand. 
3.18.  Finally Viet Nam provided duty free MFN access for 32.9% of its tariff lines, corresponding 
to 37.9% and 42.5% of its imports respectively from Australia and New Zealand during 2007-09.
11 
In 2010 upon entry into force of the Agreement it liberalized a further 58 lines (0.6%) covering 
0.2% of imports from Australia and negligible share of imports from New Zealand. By the end of implementation in 2020 753 lines (8.2%) of the tariff  will remain subject to duty for imports from 
Australia and New Zealand. 
Table 3.1 ASEAN member states 
Tariff elimination commitments under the Ag reement and corresponding average trade ASEAN 
Members Duty phase-out 
period Number 
of lines % of 
total 
lines in 
ASEAN's 
tariff 
schedule Average imports (2007-2009) a 
from Australia from New Zealand 
Value of 
imports  
in million 
US$ % 
imports 
 Value of 
imports  
in million 
US$ % 
imports 
 Brunei 
Darussalam MFN duty free (2010) 6,255 75.4 33.0 92.9 9.4 96.4 
2010 698 8.4 0.8 2.4 0.2 2.4 
2013 948 11.4 0.7 1.9 0.1 1.0 
2015 138 1.7 0.1 0.3 0.0 0.1 
2020 254 3.1 0.9 2.5 0.0 0.1 
Remain dutiable 7 0.1 0.0 0.0 0.0 0.0 
Total 8,300 100.0 35.5 100.0 9.8 100.0 Cambodia MFN duty free (2011) 1,418 13.3 7.2 35.3 0.1 4.1 
2011 14 0.1 0.0 0.0 0.0 0.0 
2021 7,518 70.3 3.1 15.0 1.6 65.1 
2024 525 4.9 0.0 0.1 0.0 0.4 
Remain dutiable 1,214 11.4 10.1 49.5 0.8 30.4 
Total 10,689 100.0 20.5 100.0 2.5 100.0 Indonesia MFN duty free (2012) 996 11.4 3,549.8 66.1 275.7 39.3 
2012 5,839 66.8 1,057.4 19.7 144.3 20.6 
2013 894 10.2 41.0 0.8 0.4 0.1 
2014 98 1.1 3.6 0.1 0.0 0.0 
2015 235 2.7 31.7 0.6 0.3 0.0 
2016 4 0.0 1.8 0.0 0.0 0.0 
2017 6 0.1 6.1 0.1 4.2 0.6 
2018 4 0.0 1.0 0.0 2.5 0.4 
2019 17 0.2 36.2 0.7 77.0 11.0 
                                               
8 In 2010 the Philippines' MFN applied tariff consisted of 8,299 lines at the HS eight-digit level. Of these 
100% were subject to ad valorem  rates of duty. 
9 In 2010 Singapore's MFN applied tariff consisted of 8,300 lines at the HS eight-digit level of which all 
but six were subject to ad valorem  rates of duty. 
10 In 2010 Thailand's MFN applied tariff consisted of 8,300 lines at the HS eight-digit level of which 
7,532 lines were subject to ad valorem  rates of duty; 695 lines had mixed rates of duty, 37 specific rates of 
duty and 36 other rates of duty. 
11 In 2010 Viet Nam's MFN applied tariff consisted of 9,216 lines at the HS ten-digit level. Of these 
9,159 were subject to ad valorem  rates of duty. Of the remainder 57 had no  rates in the tariff as they relate to 
parts whose customs duties are determined when imported.  WT/REG284/1 
 
- 22 - 
 
  
ASEAN 
Members Duty phase-out 
period Number 
of lines % of 
total 
lines in 
ASEAN's 
tariff 
schedule Average imports (2007-2009) a 
from Australia from New Zealand 
Value of 
imports  
in million 
US$ % 
imports 
 Value of 
imports  
in million 
US$ % 
imports 
 
2020 82 0.9 244.7 4.6 175.4 25.0 
2021 1 0.0 6.9 0.1 15.6 2.2 
2022 1 0.0 0.0 0.0 0.0 0.0 
2023 22 0.3 14.5 0.3 0.0 0.0 
2025 4 0.0 0.1 0.0 0.0 0.0 
Remain dutiable 532 6.1 376.6 7.0 6.1 0.9 
Total 8,735 100.0 5, 371.2 100.0 701.3 100.0 Lao 
PDR Applied tariff (2011) 0 0.0 0.0 0.0 0.0 0.0 
2021 7,222 87.0 20.9 80.8 0.04 59.8 
2024 291 3.5 0.1 0.3 0.03 36.3 
Remain dutiable 787 9.5 4.9 18.9 0.00 3.9 
Total 8,300 100.0 25.9 100.0 0.07 100.0 Malaysia MFN duty free (2010) 6,625 63.8 2,643.8 87.3 526.2 92.4 
2010 765 7.4 78.3 2.6 10.6 1.9 
2011 595 5.7 30.8 1.0 11.1 1.9 
2012 764 7.4 92.5 3.1 8.9 1.6 
2013 715 6.9 52.2 1.7 1.3 0.2 
2015 14 0.1 0.7 0.0 0.0 0.0 
2016 98 0.9 23.0 0.8 1.1 0.2 
2018 2 0.0 0.1 0.0 - - 
2020 422 4.1 11.3 0.4 2.9 0.5 
Remain dutiable 389 3.7 97.5 3.2 7.3 1.3 
Total 10,389 100.0 3,030.1 100.0 569.4 100.0 Myanmar MFN duty free (2010) 394 4.6 0.1 0.4 0.1 1.4 
2020 4,814 55.8 4.6 13.6 1.2 30.6 
2021 1,887 21.9 1.5 4.5 2.0 52.6 
2024 355 4.1 3.9 11.4 0.5 12.2 
Remain dutiable 1,177 13.6 23.8 70.0 0.1 3.1 
Total 8,627 100.0 34.0 100.0 3.9 100.0 Philippines MFN duty free (2010) 312 3.8 60.5 7.3 1.8 0.5 
2010 4,733 57.0 529.7 63.6 286.9 77.0 
2011 702 8.5 49.0 5.9 12.1 3.2 
2012 938 11.3 28.6 3.4 8.6 2.3 
2013 855 10.3 8.5 1.0 3.0 0.8 
2015 285 3.4 93.6 11.2 6.1 1.6 
2017 5 0.1 8.6 1.0 22.2 5.9 
2018 22 0.3 16.5 2.0 0.0 0.0 
2019 7 0.1 6.5 0.8 29.1 7.8 
2020 66 0.8 2.6 0.3 0.1 0.0 
Remain dutiable 374 4.5 28.7 3.4 2.6 0.7 
Total 8,299 100.0 832.9 100.0 372.5 100.0 Sing 
apore MFN duty free (2010) 8,294 99.9 3,846.9 99.9 599.3 100.0 
2010 6 0.1 2.2 0.1 0.1 0.0 
Total 8,300 100.0 3, 849.0 100.0 599.4 100.0 Thailand MFN duty free (2010) 1,522 18.3 2,961.2 69.7 113.7 24.8 
2010 4,390 52.9 734.5 17.3 135.2 29.5 
2012 542 6.5 27.5 0.6 2.9 0.6 
2013 776 9.3 45.6 1.1 16.4 3.6 
2015 212 2.6 226.5 5.3 0.7 0.2 
2016 67 0.8 139.9 3.3 1.3 0.3 
2017 45 0.5 4.8 0.1 0.0 0.0 
2019 3 0.0 0.0 0.0 0.0 0.0 
2020 640 7.7 73.8 1.7 116.1 25.3 
Remain dutiable 103 1.2 34.6 0.8 71.8 15.7 
Total 8,300 100.0 4,248.5 100.0 458.2 100.0 Viet Nam MFN duty free (2010) 3,030 32.9 412.5 37.9 42.3 42.5 
2010 58 0.6 0.2 0.0 0.002 0.002 
2016 2,079 22.6 404.6 37.2 30.6 30.8 
2017 660 7.2 7.0 0.6 5.2 5.2 
2018 2,145 23.3 18.4 1.7 2.5 2.5 
2019 60 0.7 179.2 16.5 10.9 10.9 WT/REG284/1 
 
- 23 - 
 
  
ASEAN 
Members Duty phase-out 
period Number 
of lines % of 
total 
lines in 
ASEAN's 
tariff 
schedule Average imports (2007-2009) a 
from Australia from New Zealand 
Value of 
imports  
in million 
US$ % 
imports 
 Value of 
imports  
in million 
US$ % 
imports 
 
2020 431 4.7 8.9 0.8 6.1 6.1 
Remain dutiable 753 8.2 56.3 5.2 2.0 2.0 
Total 9,216 100.0 1, 087.1 100.0 99.6 100.0 
 
a Period covered for the average imports of Cambodia and Indonesia are 2008-2010 and 2009-2011, 
respectively. 
Note: Based on the HS 2007 nomenclature for all except Cambodia which is based on HS 2002 
Nomenclature. No available Viet Nam's import  data at the national tariff line level. 
 
Source:  WTO estimates based on data provided by ASEAN Secretariat, WTO-IDB and GTA database. 
 
3.1.2.1.2  Australia 
3.19.  Australia provided MFN duty free entry into its market in 2010 for 46.2% of the tariff (2,773 
lines), corresponding to 99.9% of its average imports during 2007-09 from Brunei Darussalam, 
21.3% from Cambodia, 68.8% from Indonesia, 68.5% from Lao PDR, 67.2% from Malaysia, 
60.3% from Myanmar, 61.5% from the Philippines,  90.4% from Singapore, 31.3% from Thailand, 
89.7% from Viet Nam and 45.7% from New Zealand.12 Most of its tariffs were liberalized in 2010 
(ranging from 49.8% to 50.2% of remaining tari ffs), a further 0.4% in 2015 and the remaining 
3.1%-3.5% in 2020 at the end of which 100% of its ta riff will be duty free for imports from all 
AANZFTA Parties (Table 3.2).  
Table 3.2 Australia - Tariff elimination under  the Agreement and corresponding average 
Value in million US$ (average imports of  Australia from ASEAN partners and 
New Zealand from 2007 to 2009) Partners     MFN  
duty free lines 
2010 Duty phase-out period  Total  
    
2010 
2012 
2013 
2014 
2015 
2017 
2019 
2020 Brunei Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 856.3 0.4  0.0   0.0   0.0 856.7  
% share 99.9 0.0 0.0   0.0   0.0 100.0  Cambodia Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 3.4 6.6  0.2   0.4   5.4 16.0  
% share 21.3 41.3 1.0   2.8   33.6 100.0  Indonesia Tariff 
schedule No of lines 2,773 2,988  6 14 1 25  3 192 6,002  
% share 46.2 49.8 0.1 0.2 0.0 0.4  0.0 3.2 100.0  
Average 
imports Value 2,623.1 1,154.8  0.8 0.1 0.0 2.1  0.6 28.9 3,810.3  
% share 68.8 30.3 0.0 0.0 0.0 0.1  0.0 0.8 100.0  Lao 
PDR Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 1.7 0.4  0.0   0.0   0.4 2.4  
% share 68.5 15.1 2.0   0.0   14.5 100.0  Malaysia Tariff 
schedule No of lines 2,773 3,008  6   22 5  188 6,002  
% share 46.2 50.1 0.1   0.4 0.1  3.1 100.0  
Average 
imports Value 4,235.7 1,818.6  0.2   0.2 9.6  238.2 6,302.5  
% share 67.2 28.9 0.0   0.0 0.2  3.8 100.0  
                                               
12 In 2010 Australia's MFN applied tariff consisted of 6,002 lines at the HS eight digit level. Of these 
5,985 (99.72%) had ad valorem  rates of duty while 5, 8 and 4 lines were subject to respectively to specific, 
compound and mixed rates of duty.  WT/REG284/1 
 
- 24 - 
 
  Partners     MFN  
duty free lines 
2010 Duty phase-out period  Total  
    
2010 
2012 
2013 
2014 
2015 
2017 
2019 
2020 Myanmar Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 11.2 6.2  0.1   0.3   0.9 18.6  
% share 60.3 33.1 0.4   1.5   4.8 100.0  Philippines Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 320.3 197.2  1.4   0.1   2.1 521.0  
% share 61.5 37.8 0.3   0.0   0.4 100.0  Singapore Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 8,951.9 933.4  0.3   0.0   12.8 9,898.5  
% share 90.4 9.4 0.0   0.0   0.1 100.0  Thailand Tariff 
schedule No of lines 2,773 2,988  6   22   213 6,002  
% share 46.2 49.8 0.1   0.4   3.5 100.0  
Average 
imports Value 2,448.8 4,449.5  2.7   0.6   911.1 7,812.7  
% share 31.3 57.0 0.0   0.0   11.7 100.0  Viet 
Nam Tariff 
schedule No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports Value 3,154.2 335.3  1.9   1.0   24.8 3,517.1  
% share 89.7 9.5 0.1   0.0   0.7 100.0  New 
Zealand  Tariff 
schedule  No of lines 2,773 3,013  6   22   188 6,002  
% share 46.2 50.2 0.1   0.4   3.1 100.0  
Average 
imports  Value 2,498.9 2,743.1  0.8   1.9   221.6 5,466.3  
% share 45.7 50.2 0.0   0.0   4.1 100.0  
Note: Based on HS 2007 nomenclature. Only trade falling under HS chapters 1-97 is included. 
 Source: WTO estimates based on data pr ovided by Australia and the WTO-IDB. 
 
3.1.2.2  New Zealand 
3.20.  In 2010 New Zealand provided duty free treatment for 59.6% of its tariff (4,344 lines) on 
an MFN basis.13 These lines corresponding to 100% of its average 2007-09 imports from 
Brunei Darussalam, 81.3% from Indonesia, 3% fr om Cambodia, 74.1% from Lao PDR, 44.4% from 
Myanmar, 80.5% from Malaysia, 80.9% from the Philippines, 94.3% from Singapore, 18.2% from Thailand, 36.4% from Viet Nam and 60% from Australia. Upon entry into force of the Agreement it 
liberalized a further 25% of the tariff which corre sponded to between a negligible share of imports 
from Brunei, and Myanmar to 18.2% from Thai land. At the end of implementation in 2020 
New Zealand will have liberalized all remaining ta riffs for imports from all other AANZFTA Parties. 
Table 3.3 New Zealand - Tariff eliminatio n commitments under the Agreement and 
corresponding average 
Value in million US$ (average imports of  New Zealand from ASEAN partners and 
Australia from 2007 to 2009) 
Partners  MFN  
duty 
free 
lines 
2010 Duty phase-out period  Total  
 
2010 
2012 
2013 
2014 
2015 
2016 
2017 
2018 
2019 
2020 
ASEAN/ 
Australia No of tariff 
lines 4,344  1,823  406  22 5 1 2 430 15 8 232  7,288  
 % share 59.6  25.0  5.6  0.3  0.1  0.0  0.0  5.9  0.2  0.1  3.2  100.0  
                                               
13 In 2010 New Zealand's MFN applied tariff consisted of 7,288 lines at the HS eight digit level. Of these, 
7,251 lines (99.49%) were subject to ad valorem  rates duty; six lines were subject to specific rates and 31 to 
other rates of duty. WT/REG284/1 
 
- 25 - 
 
  Partners  MFN  
duty 
free 
lines 
2010 Duty phase-out period  Total  
 
2010 
2012 
2013 
2014 
2015 
2016 
2017 
2018 
2019 
2020 
Brunei Average 
imports 277.4  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  277.5  
 % share 100.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  100.0  
Indonesia Average 
imports 486.8  16.2  8.2  2.5  0.2  0.0  0.2  12.5  2.5  7.3  62.4  598.7  
 % share 81.3  2.7  1.4  0.4  0.0  0.0  0.0  2.1  0.4  1.2  10.4  100.0  
Cambodia Average 
imports 0.0  0.1  0.0  0.0  0.0  0.0  0.0  0.1  0.0  0.0  0.9  1.2  
 % share 3.0  12.3  0.6  0.3  0.0  0.0  0.0  11.5  0.8  0.3  71.2  100.0  
Lao PDR Average 
imports 0.1  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.0  0.1  
 % share 74.1  16.9  0.0  0.0  0.0  0.0  0.0  1.0  0.0  0.0  7.9  100.0  
Myanmar Average 
imports 0.6  0.0  0.0  0.0  0.0  0.0  0.0  0.1  0.0  0.0  0.6  1.4  
 % share 44.4  0.5  1.2  2.8  0.0  0.0  0.0  10.4  0.0  0.5  40.2  100.0  
Malaysia Average 
imports 771.7  87.1  41.3  2.2  0.2  0.0  0.0  8.8  0.1  10.7  36.6  958.6  
 % share 80.5  9.1  4.3  0.2  0.0  0.0  0.0  0.9  0.0  1.1  3.8  100.0  
The 
Philippines Average 
imports 88.6 8.6 3.8  1.6 0.0 0.0 0.0 1.8 0.0 0.6 4.5  109.5  
 % share 80.9  7.9  3.5  1.4  0.0  0.0  0.0  1.6  0.0  0.6  4.1  100.0  
Singapore Average 
imports 1,300.1  44.0  13.1  0.3  0.8  0.0  0.0  0.4  0.1  0.4  19.8  1,378.8  
 % share 94.3  3.2  0.9  0.0  0.1  0.0  0.0  0.0  0.0  0.0  1.4  100.0  
Thailand Average 
imports 504.3  146.9  76.9  1.7  0.0  0.0  0.1  13.0  1.6  0.6  61.7  806.8  
 % share 62.5  18.2  9.5  0.2  0.0  0.0  0.0  1.6  0.2  0.1  7.6  100.0  
Viet Nam Average 
imports 38.6  8.6  9.0  7.5  0.0  0.6  0.3  8.9  3.3  17.8  11.3  105.9  
 % share 36.4  8.1  8.5  7.1  0.0  0.6  0.2  8.4  3.1  16.8  10.6  100.0  
Australia Average 
imports 3,392.3 1,320.4 320.8  50.5 8.7 0.5 1.3 75.7 1.6 10.1 467.9  5,649.7  
 % share 60.0 23.4 5.7 0.9 0.2 0.0 0.0 1.3 0.0 0.2 8.3 100.0  
Note: Based on HS 2007 nomenclature. 
 Source: WTO estimates based on data prov ided by New Zealand and the WTO-IDB. 
 
3.1.3  Liberalization schedule 
3.1.3.1  ASEAN 3.21.  Tables 3.4A-J and Chart 3.1 gives further details of tariff liberalization by the ASEAN 
members by broad HS Section and HS Chapter, re spectively. Of the members that complete tariff 
liberalization by 2020 Brunei Darussalam maintains ta riffs in Sections IV and VI (prepared foods, 
beverages and tobacco products and chemical products  respectively), Malaysia in Sections I, II, IV 
and VII, XV, XVII and XIX (live animals, vegetable products, prepared foods, beverages and 
tobacco products, plastics and rubber, base metals, vehicles, and arms and ammunition respectively), the Philippines in HS Sections I, II,  IV, VI, VII, XI-XIII, XV-XVII and XX, Thailand in 
Sections I-IV and XI and for Viet Nam in Sections  I, II, IV-VII, X-XI, XV -XVII and XIX. For ASEAN 
members liberalizing by 2024, tariffs will be maintained by Cambodia in all HS Sections except HS XI, XIV, XIX and XXI, by Lao PDR in all HS Se ctions except HS III, and in all Sections by 
Myanmar; Indonesia which completes liberalization by 2025 will maintain tariffs in HS Sections I, 
II, IV-VIII, XI-XII, XIV-XVII and XX.  
3.22.  Average final tariffs on products remaining dutiable will be US$250/decalitre for 
Brunei Darussalam, between 6% and 14.4% for Cambodia, between 4.4% and 61.7% for 
Indonesia, between 3% and 30% for Lao PDR, between 5% and 20.9% for Malaysia, between 1% 
and 12.1% for Myanmar, between 2.6% and 29.5%  for the Philippines, between 10% and 122.5% 
for Thailand, and between 4.6% and 60% for Viet Nam; Singapore eliminates all tariffs upon entry 
into force of the Agreement. WT/REG284/1 
 
- 26 - 
 
  Table 3.4 ASEAN member states: Tariff elimin ation under the Agreement, by HS Section 
A. Brunei Darussalam 
HS 
Section MFN 
average%  No. of 
lines No. of duty-free 
lines in 
MFN 2010 Duty-free lines under 
the Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 201
0 201
3 201
5 202
0 
I 0.0 344 344       
II 0.0 391 375  16     
III 0.0 150 150       
IV 0.1 386 376 5    5 $250.00/dal 
V 0.0 198 183 2   13   
VI 0.6 1,098 978 84 4  30 2 $250.00/dal 
VII 2.7 392 334 2 1 19 36   
VIII 1.7 84 70  14     
IX 12.6 136 48 7 81     
X 0.0 224 224       
XI 0.7 928 826 83 19     
XII 5.3 63 14 31 16  2   
XIII 0.8 185 177 1 3  4   
XIV 2.1 75 43 32      
XV 0.1 825 822   1 2   
XVI 10.1 1,805 661 325 656 33 130   
XVII 4.7 427 327  3 85 12   
XVIII 8.4 339 139 67 109  24   
XIX 0.0 28 28       
XX 2.6 212 126 59 26  1   
XXI 0.0 10 10       
Total 3.5 8,300 6,255 698 948 138 254 7 $250.00/dal 
Note: Based on the HS 2007 nomenclature. 
 
Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 B. Cambodia 
HS 
Section MFN 
average%  No. of 
lines No. of duty-free 
lines in 
MFN 2011 Duty-free lines under 
the Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2011 2021 2024 
I 20.0 338 30 1 253 34 20 12.3 
II 9.7 388 72 1 250 13 52 7.6 
III 7.0 151   115 23 13 6.1 
IV 19.6 417 34  266 3 114 13.6 
V 7.8 213 72  113  28 14.4 
VI 9.2 1,287 220  1,035  32 12.8 
VII 9.2 588 189 1 354  44 9.2 
VIII 12.1 112   107  5 6.2 
IX 9.1 253   251  2 6.0 
X 6.6 271 16  225  30 6.3 
XI 8.3 1,185 167  1,018    
XII 15.2 74   69  5 9.8 
XIII 11.4 221   220  1 7.0 
XIV 2.0 77 55  22    
XV 8.1 1,161 236  886  39 8.3 
XVI 14.0 2,202 186  1,284 183 549 8.1 
XVII 19.4 1,026 57 11 528 269 161 10.7 
XVIII 15.4 398 22  309  67 7.4 
XIX 27.5 28 6  22    
XX 15.3 287 44  191  52 13.2 
XXI 0.0 12 12      
Total 12.1 10,689 1,418 14 7,518 525 1,214 9.4 
Note: Based on the HS 2002 nomenclature.  Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. WT/REG284/1 
 
- 27 - 
 
  C. Indonesia 
HS Section 
MFN 
average% 
No. of lines 
No. of duty-
free lines in 
MFN 2012 Duty-free lines under the Agreement 
Remain 
dutiable 
Avg. Final 
Tariff 
(Dutiable) 2012 
2013 
2014 
2015 
2016 
2017 
2018 
2019 
2020 
2021 
2022 
2023 
2025 
I 5.0 351 26  270 8    2 1 4 6 1    33 5.6  
II 5.1 399 41 302  3      4   2  47 5.9 
III 4.2 153 24  128           1    
IV 8.5 391 16 264     1   21  1 6  82 30.0 
V 3.3 199 71  121 1            6 5.0  
VI 5.1 1108 109 976 18  1     1     3 61.7 
VII 8.8 397 2  241 63  21 39     4     27 9.9  
VIII 6.1 85 30 33 12       1     9 5.0 
IX 2.2 181 106  73        2       
X 4.3 232 45 175 12              
XI 10.7 1018 8  574 350    1    4     81 4.9  
XII 13.7 63  31 31            1 5.0 
XIII 7.5 196 1  154 25  7 2        7    
XIV 6.3 75 13 42 15            5 6.5 
XV 7.6 927 123  481 68  34 84     7    1 129 4.4  
XVI 5.3 1871 300 1364 104  5 1 1 1  18   6 3 68 5.1 
XVII 15.7 469 55  107 109  30 97 2 2 2 13 13     39 19.4  
XVIII 5.5 347 21 325 1              
XIX 6.1 28  25  3              
XX 9.4 233 2 145 76  7     1     2 4.5 
XXI 4.2 12 3  8 1              
Total 7.1 8,735 996 5,839 894 98 235 4 6 4 17 82 1 1 22 4 532 8.4 
Note: Based on the HS 2007 nomenclature. 
 Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 
D. Lao PDR 
HS 
Section MFN 
average%  No. of 
lines No. of duty-free 
lines in 
Applied duties 
in 2011 Duty-free lines 
under the 
Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 
2021 2024 
I 14.6 344  244 95 5 10.0 
II 23.5 391  256 123 12 5.0 
III 10.4 150  150    
IV 22.1 386  299 12 75 23.1 
V 6.4 198  157  41 3.0 
VI 7.7 1,098  1,059 1 38 6.1 
VII 8.4 392  380 1 11 3.0 
VIII 16.2 85  70  15 3.0 
IX 24.3 136  112 3 21 3.0 
X 6.2 224  143 43 38 3.0 
XI 9.3 928  914  14 3.0 
XII 12.1 63  60  3 3.0 
XIII 5.9 185  177  8 3.0 
XIV 5.0 75  74  1 3.0 
XV 6.2 826  741  85 3.0 
XVI 7.0 1,803  1,602  201 3.0 
XVII 19.1 427  266  161 22.7 
XVIII 6.7 339  315 11 13 3.0 
XIX 30.0 28    28 30.0 
XX 11.8 212  197  15 3.7 
XXI 5.0 10  6 2 2 5.0 
Total 10.3 8,300 0 7,222 291 787 10.3 
Note: Based on the HS 2007 nomenclature. 
 Source:  WTO estimates based on data provided by the ASEAN Secretariat. 
 
 WT/REG284/1 
 
- 28 - 
 
  E. Malaysia 
HS Section 
MFN 
average% 
No. of lines 
No. of duty-
free lines in 
MFN 2010 Duty-free lines under the Agreement 
Remain 
dutiable 
Avg. Final 
Tariff 
(Dutiable) 2010 
2011 
2012 
2013 
2015 
2016 
2018 
2020 
I 2.7 325 280 6 23   1    15  
II 2.7 354 262 47 9 1     7 28 9.9 
III 2.5 166 98 54 11 2     1   
IV 2.6 462 309 18 41 15  7   19 53  
V 1.4 203 178 15 3 2     5  16.7 
VI 1.9 1,083 941 47 15 8 3 2   67   
VII 13.2 655 199 88 7 3 121 4 86  136 11 14.4 
VIII 0.3 99 96  3        5.0 
IX 1.4 2,024 1,880 28 2 72 42      5.0 
X 10.4 333 124 22 65 83 38    1   
XI 7.7 1,075 476 15 320 262 2       
XII 6.6 84 51 6 6 12 9       
XIII 18.2 204 49 14 13 17 42  10 2 57  20.9 
XIV 0.4 62 58 3 1         
XV 11.3 1,020 299 146 42 131 206    13 183  
XVI 5.4 1,257 859 130 23 82 54  2  107   
XVII 17.7 463 112 74 5 22 166    9 75  
XVIII 0.8 266 247 13  3 3       
XIX 14.2 26 2         24  
XX 9.1 218 99 35 6 49 29      15.4 
XXI 2.0 10 6 4          
Total 6.0 10,389 6,625 765 595 764 715 14 98 2 422 389 10.0 
Note: Tariff lines subject to in-quota rates are excl uded 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 2007 nomenclature.  Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 
F. Myanmar 
HS 
Section MFN 
average
% No. of 
lines No. of duty-free 
lines in 
MFN 2010 Duty-free lines under the 
Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2020 2021 2024 
I 7.4 362 71 156 55 11 69 8.2 
II 6.7 485 106 149 172 9 49 4.8 
III 2.2 189 2 117 23 27 20 4.5 
IV 15.0 430 6 46 39 15 324 10.5 
V 1.6 207 24 98 39 42 4 1.0 
VI 2.7 1,122 49 883 71 50 69 3.9 
VII 2.9 392  212 42 88 50 4.0 
VIII 7.8 84  44 19 2 19 5.0 
IX 10.4 156 13 31 26 46 40 4.6 
X 2.8 226 16 5 200 1 4 3.0 
XI 10.9 929 2 334 539 2 52 4.6 
XII 7.1 65  37 13 1 14 4.1 
XIII 3.7 193  91 98  4 5.0 
XIV 14.9 81  9 10  62 5.5 
XV 2.9 831 15 705 84 6 21 5.1 
XVI 2.7 1,812 80 1,417 138 47 130 5.4 
XVII 7.7 443 10 110 136 2 185 12.1 
XVIII 4.7 345  244 93 3 5 5.0 
XIX 9.6 28     28 9.6 
XX 6.9 237  125 89 3 20 8.8 
XXI 4.0 10  1 1  8 4.4 
Total 5.4 8,627 394 4,814 1,887  355 1,177 7.9 
Note: Based on the HS 2007 nomenclature. 
 Source:  WTO estimates based on data provided by the ASEAN Secretariat. 
 
 
 WT/REG284/1 
 
- 29 - 
 
  G. The Philippines 
HS Section 
MFN 
average% 
No. of lines 
No. of duty-
free lines in 
MFN 2010 Duty-free lines under the Agreement 
Remain 
dutiable 
Avg. Final 
Tariff 
(Dutiable) 2010 
2011 
2012 
2013 
2015 
2017 
2018 
2019 
2020 
I 10.6 344  133 57 33 26 52   6 17 20 14.9 
II 10.4 391 2 183 57 44 27 37    16 25 26.6 
III 7.5 150  86 7 6 36 13    2   
IV 11.5 386  83 69 74 51 81   1 8 19 29.5 
V 2.5 197 6 148    21  22     
VI 3.3 1,098 9 924 64 43 9 34    9 6 3.9 
VII 7.2 392 2 207 47 34 17      85 10.4 
VIII 7.1 84  53 2 1 28        
IX 7.3 136 14 37 40 18 22     5   
X 4.9 224  123 36 23 15 13 5   9   
XI 10.7 928 3 137 122 275 375 9     7 6.8 
XII 9.5 63  29 6 10 6 2     10 3.7 
XIII 7.0 185 2 91 5 54 14 2     17 9.5 
XIV 5.2 75  50 4 21         
XV 5.6 825 10 453 42 91 74 6     149 5.1 
XVI 2.9 1,805 233 1,322 72 88 69      21 4.7 
XVII 13.4 427  293 3 71 36 10     14 2.6 
XVIII 2.5 339 31 290 13 5         
XIX 13.5 28  1  6 21        
XX 7.1 212  90 48 39 29 5     1 5.0 
XXI 7.6 10   8 2         
Total 6.5 8,299 312 4,733 702 938 855 285 5 22 7 66 374 9.6 
Note: Tariff lines subject to in-quota ra tes are excluded in the computation. 
 Based on the HS 2007 nomenclature.  Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 
H. Singapore 
HS 
Section MFN average % No. of lines No. of duty-free lines in 
MFN 2010 Duty-free lines under 
the Agreement 
I 0.0 344 344  
II 0.0 391 391  
III 0.0 150 150  
IV 0.0 386 380 6 
V 0.0 198 198  
VI 0.0 1,098 1,098  
VII 0.0 392 392  
VIII 0.0 84 84  
IX 0.0 136 136  
X 0.0 224 224  
XI 0.0 928 928  
XII 0.0 63 63  
XIII 0.0 185 185  
XIV 0.0 75 75  
XV 0.0 825 825  
XVI 0.0 1,805 1,805  
XVII 0.0 427 427  
XVIII 0.0 339 339  
XIX 0.0 28 28  
XX 0.0 212 212  
XXI 0.0 10 10  
Total 0.0 8,300 8,294 6 
Note: Based on the HS 2007 nomenclature. 
 Source:  WTO estimates based on data in the WTO-IDB.  WT/REG284/1 
 
- 30 - 
 
  I. Thailand 
HS 
Section MFN 
average 
% No. of 
lines No. of 
duty-
free 
lines in 
MFN 
2010 Duty-free lines under the Agreement 
Remain 
dutiable 
Avg. Final 
Tariff 
(Dutiable) 2010 
2012 
2013 
2015 
2016 
2017 
2019 
2020 
I 16.6 344 20 158 7 70    1 83 5 26.0 
II 34.3 391 8 120 30 174     2 57 60.6 
III 34.8 150  73 42 17      18 122.5 
IV 31.5 386 2 98 30 195     39 22 54.5 
V 2.7 198 73 120 1  2  2     
VI 3.5 1,098 515 513 43 9  3 15     
VII 7.3 392 49 280 33 26  1 1 2    
VIII 14.4 84 2 47 2 27 4    2   
IX 9.8 136 2 84 24 16  10      
X 4.5 224 80 144          
XI 21.6 928 5 370 1 10 201 23 11  306 1 10.0 
XII 23.1 63  17  46        
XIII 11.1 185 23 147 2 5   1  7   
XIV 6.1 75 50 11 14         
XV 6.8 825 223 394 114 10 3 26 11  44   
XVI 5.1 1,805 369 1,330 43 48 2    13   
XVII 32.6 427 23 117 12 123  4 4  144   
XVIII 5.0 339 73 255 11         
XIX 25.7 28 4 24          
XX 16.0 212  79 133         
XXI 11.0 10 1 9          
Total 12.8 8,300 1,522 4,390 542 776 212 67 45 3 640 103 65.1 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included. 
 Based on the HS 2007 nomenclature.  Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 
J. Viet Nam 
HS 
Section MFN 
average 
% No. of 
lines No. of 
duty-
free 
lines in 
MFN 
2010 Duty-free lines under the Agreement 
Remain 
dutiable 
Avg. Final 
Tariff 
(Dutiable) 2010 
2016 
2017 
2018 
2019 
2020 
I 11.1 356  90   73  30  92  22  16  33  9.1  
II 15.9 396  64  2  103  73  117  22  11  4  13.0  
III 15.1 151  2   73   76      
IV 29.2 396  31   27  10  159  8  44  117  22.6  
V 6.7 209  60  1  93   2   15  38  13.8  
VI 3.7 1,202  719  2  312  48  55  3  47  16  16.9  
VII 9.6 451  80  5  213  49  48   1  55  15.7  
VIII 13.2 86  30   18  5  32  1     
IX 8.2 139  57   40  5  36   1    
X 13.0 289  38   130  19  66   11  25  5.0  
XI 12.2 952  93   71  100  683    5  60.0  
XII 25.6 63  3   8  6  46      
XIII 17.6 202  19  3  77  18  85      
XIV 11.1 75  11   34   28  2     
XV 7.7 932  388  26  168  78  131  1  15  125  6.9  
XVI 6.6 2,130  982  16  481  181  129  1  233  107  4.6  
XVII 22.1 575  86  2  56  5  168   37  221  18.8  
XVIII 4.6 346  237   46  11  52      
XIX 6.6 30  23        7  28.1  
XX 18.7 226  13  1  52  20  140      
XXI 6.0 10  4   4  2       
Total 10.6 9,216 3,030 58 2,079 660 2,145 60 431 753 14.0 
Note: Tariff lines subject to in-quota ra tes are excluded in the computation. 
 Based on the HS 2007 nomenclature.  Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 WT/REG284/1 
 
- 31 - 
 
  3.23.  Chart 3.1 compares average remaining pref erential tariffs under the Agreement and their 
corresponding MFN average rates by HS Chapter.  For Cambodia while tariffs remain in most 
HS Chapters once the Agreement is implemented, Cambodia makes additional concessions in the form of lower preferential duties for imports from Australia and New Zealand, with the margin of 
preference between average prefer ential and MFN tariffs ranging from 0.29% to 30% in HS 19 and 
86 respectively.
14 For Indonesia, the average preferential tariff is lower than the corresponding 
MFN average in almost all HS Chapters except HS 5, 10, 22, 27, 30, and 96 with the margin of 
preference ranging from 1% for HS 4 and 94 to 65% for HS 21 and 33. For Lao PDR final average 
preferential tariffs are lower in most HS Chapters except HS 5, 12, 22, 36, 88, 93, and 97 with the margin of preference ranging from 2% for HS 25, 27-30, 32 and 34-41 to 37% for HS 97. For Malaysia the average preferential tariff is lower in HS 1, 2, 4, 72, 87 and 93 with margins of 
preference ranging from 6.67% for HS 1 to 35.71% for HS 4; specific duties are found in HS 22. 
For Myanmar lower preferential average duties are applied in all HS Chapters except for HS 5, 10-13, 25-30, 47, 48, 50, 68, 73, 89, 93 and 97 with margins of preference ranging from 0.4% for 
HS 40 to 15% in HS 51 and 96. In the Philippines lower preferential average duties are found in all 
HS Chapters except HS 17 with margins of preference ranging from 1% in HS 10 to 35% in HS 1. For Thailand apart from HS Chapters 6 and 12, there is no difference between the final preferential 
average and MFN average suggesting no preferential  market access for the other chapters in which 
Thailand maintains duties once the Agreement is implemented. The margin of preference in HS 6 
is 44.2% and 0.1% in HS 12. For Viet Nam, lower preferential average duties are found in all HS Chapters in which duties remain except HS 12, 13, 27, 36, 38, 63, 89 and 93. The margins of 
preference range from between 0.5% in Chapter 30 to 30.3% in HS 73. 
3.24.  There are no charts for Singapore and Brunei Darussalam. While Singapore eliminates tariffs 
on all remaining six lines under the Agreement, the average MFN rate for these lines is not 
possible to calculate as no ad valorem  equivalent tariffs are available. Similarly, for Brunei 
Darussalam's remaining duties are specific for which no ad valorem  equivalent rates are available.  
                                               
14 Tariffs are reduced in HS 11, 12, 24-27, 33, 35, 64, 66, 67 and 82. WT/REG284/1 
 
- 32 - 
 
  Chart 3.1 ASEAN member states: Average of dutiable rates, by HS chapter 
0510152025303540
2
6
8
10
12
16
18
2022
25
28
32
3438
40
42
48
64
66
7274
82
84
87
8991
95Average rate of duty (%)
HS ChapterCambodia
020406080100120140160
1
3
57
10
16
21
2427
33
42
62
6572
74
85
94Average rate of duty (%)
HS ChapterIndonesia
051015202530354045
5
132224
27
2932353739
41
43454850
56
5962647072
74
76798385
87
89939597Average rate of duty (%)
HS ChapterLao PDR
0102030405060
1 2 4 8 10 22 24 40 72 87 93Averate rate of duty (%)
HS ChapterMalaysia
05101520253035
2
5
9
12
16
19
22
25
29
33
39
42
48
54
58
61
64
68
73
83
87
93
97Average rate of duty (%)
HS ChapterMyanmar
05101520253035404550
1
2
34
7
1011
16
1718
23
2830
39
40
56
5764
66
7072
73
8485
87
94Average rate of duty (%)
HS ChapterPhilippines
020406080100120140
46789 1 0 1 2 1 5 1 7 2 1 2 3 2 4 5 0Average rate of duty (%)
HS ChapterThailand
010203040506070
2
3
8
12
13
16
17
22
24
27
30
36
38
39
4048
63
72
73
83
84
85
87
89
93Average rate of duty (%)
HS ChapterViet Nam
MFN Preferential  
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included. There is no chart for Brunei Darussalam's remain dutiable because it only contains specific duties (HS chapters 21 and 33). Indonesia's HS chapters 11 and 17, Lao PDR's HS chapter 13 and Malaysia's HS chapter 22 only contain specific duties. HS chapters solely covered in red portion 
indicate that MFN tariffs are equal to the preferential duties. 
 
Source: WTO Secretariat estimates, based on data  provided by ASEAN Secretariat and WTO-IDB. WT/REG284/1 
 
- 33 - 
 
  3.1.3.2  Australia and New Zealand 
3.25.  Tables 3.5 and 3.6 show tariff elimination by Australia and New Zealand respectively by 
HS Section. Australia liberalizes most tariffs across all HS Sections in 2010 for all other AANZFTA Parties. Of the tariffs to be liberalized at the en d of implementation in 2020, most are found in HS 
Section XI (textiles and textile articles). New Zealand also undertakes most of its tariff 
liberalization upon entry into force of the Agreem ent in 2010 although significant liberalization took 
place in 2012 and is expected further in 2017. Of the tariffs to be liberalized at the end of 
implementation in 2020 most are also found in Section XI. 
Table 3.5 Australia: Tariff elimination under the Agreement, by HS Section 
HS Section MFN No. of duty-free lines  Average 
(%) 
No. of 
lines 
Duty-free 
lines Indonesia  Malaysia 2010 
2012 
2013 
2014 
2015 
2019 
2020 
2010 
2012 
2015 
2017 
2020 
I 0.0 231 224  7       7     
II 0.7 262 223 39       39     
III 2.0 46 28  18       18     
IV 2.7 261 119 140      2 140    2 
V 0.4 191 177  14       14     
VI 1.4 872 629 237      6 237    6 
VII 4.5 238 24  209      5 209    5 
VIII 3.6 92 29 57      6 57    6 
IX 3.3 142 49  89      4 89    4 
X 3.7 288 74 214       214     
XI 5.3 917 161  576 6    22  152 576 6 22  152 
XII 2.6 64 31 33       33     
XIII 3.5 162 50  112       112     
XIV 1.0 53 42 11       11     
XV 3.5 588 172  411      5 411    5 
XVI 2.9 949 406 537      6 537    6 
XVII 3.5 239 73  141  14 1 3 3 4 161   5   
XVIII 0.9 246 202 44       44     
XIX 1.5 20 14  6       6     
XX 3.5 134 39 93      2 93    2 
XXI 0.0 7 7             
Total 2.9 6,002 2,773  2,988 6 14 1 25 3 192 3,008  6 22 5 188 HS Section MFN No. of duty-free lines  Average 
(%) 
No. of 
lines 
Duty-
free 
lines Thailand  Rest of AANZFTA Partiesa 
2010 2012 2015 2020 2010 2012 2015 2020 
I 0.0 231 224 7    7    
II 0.7 262 223  39    39    
III 2.0 46 28 18    18    
IV 2.7 261 119  140   2 140   2  
V 0.4 191 177 14    14    
VI 1.4 872 629  237   6 237   6  
VII 4.5 238 24 209   5 209   5 
VIII 3.6 92 29  57   6 57   6  
IX 3.3 142 49 89   4 89   4 
X 3.7 288 74  214    214    
XI 5.3 917 161 576 6 22 152 576 6 22 152 
XII 2.6 64 31  33    33    
XIII 3.5 162 50 112    112    
XIV 1.0 53 42  11    11    
XV 3.5 588 172 411   5 411   5 
XVI 2.9 949 406  537   6 537   6  
XVII 3.5 239 73 141   25 166    
XVIII 0.9 246 202  44    44    
XIX 1.5 20 14 6    6    
XX 3.5 134 39  93   2 93   2  
XXI 0.0 7 7         
Total 2.9 6,002 2,773  2,988 6  22 213 3,013  6 22 188  
 
a Brunei Darussalam, Cambodia, Lao PDR, Myanmar, New Ze aland, Philippines, Singapore and 
Viet Nam. 
Note:  Based on HS 2007 nomenclature.  Source: WTO estimates based on data pr ovided by Australia and the WTO-IDB. 
 WT/REG284/1 
 
- 34 - 
 
  Table 3.6 New Zealand: Tariff elimination under the Agreement, by HS Section 
HS 
Section MFN 
average %  No. of 
lines MFN 
Duty-
free 
lines 
2012 Number of duty-free lines 2010 
2012 
2013 
2014 
2015 
2016 
2017 
2018 
2019 
2020 
I 0.8 251 209 42          
II 1.1 300 234 64 1     1    
III 0.9 58 47 8      2   1 
IV 2.5 482 238 230 5        9 
V 0.3 189 178 11          
VI 0.7 951 824 107 4 1    6   9 
VII 2.9 389 172 168 23 1    8   17 
VIII 2.5 102 54 31 3 1  1  7   5 
IX 2.5 205 102 50 32 5    4   12 
X 0.0 228 228           
XI 4.1 1,059 491 24 71    2 344   127 
XII 5.7 106 38 9      41 15  3 
XIII 2.2 226 128 76 11 3    1  1  6 
XIV 1.2 68 52 12 1     1   2 
XV 2.4 802 417 177 170 4 5   15  1  13 
XVI 2.6 1,178 562 552 44        20 
XVII 3.3 233 103 112 16 1       1 
XVIII 0.9 240 190 42 8         
XIX 1.8 35 21 12 2         
XX 3.6 179 49 96 15 6      6 7 
XXI 0.0 7 7           
Total 2.3 7,288 4,344 1,823 406 22 5 1 2 430 15 8 232 
Note: based on HS 2007 nomenclature. 
 Source: WTO estimates based on data prov ided by New Zealand and the WTO-IDB. 
 
3.1.4  Tariff rate quotas 
3.26.  Tariff rate quotas maintained by Malaysia and Viet Nam in respect of imports from Australia 
and New Zealand are described in Annex 2 to this Factual Presentation. Both Parties also maintain WTO TRQs for these products for which they pr ovide additional preferences to Australia and 
New Zealand through lower in-quota duties and also out of quota duties during a transitional 
period.  
3.2  Rules of origin 
3.27.  Chapter 3, Articles 1-19 and its Annex on Operational Certification Procedures (Rules 1-25 
and Appendixes 1 and 2) concern rules of origin. Annex 2 to the Agreement contains Product Specific Rules.  
3.28.  Article 1 sets out definitions used in the Chapter. Article 2 concerns originating goods. A 
good shall be considered to be originating if it is either (a) wholly produced or obtained in a Party 
as provided in Article 3 of Chapter 3, (b) not whol ly produced or obtained in a Party but satisfies 
the requirements of Article 4 of Chapter 3, or (c ) produced in a Party exclusively from originating 
materials from one or more of the Parties and meets all other requirements of Chapter 3. 
Article 2.2 provides that a good which complies with the origin requirements of Article 2.1 will retain eligibility for preferential tariffs if it is exported to a Party and subsequently re-exported to 
another Party.  
3.29.  Article 3 of Chapter 3 concerns goods wholly produced or obtained. It specifies in 
sub-paragraphs (a)-(j) the goods that for the purp oses of Article 2.1(a) are considered to be 
wholly produced or obtained.  
3.30.  Article 4 of Chapter 3 concerns goods not wholly produced or obtained.  
3.31.  Article 4 of Chapter 3 concerns goods not wholly produced or obtained. Article 4.2 provides 
that goods subject to product specific rules shall be treated as originating goods if they meet the 
applicable product specific rules. Product Specific Rules are set out in Annex 2 to the Agreement. If WT/REG284/1 
 
- 35 - 
 
  a good is specified in Annex 2 and the provisions permit a choice of rule between RVC, CTC, a 
specific process of production or any combination thereof, Article 4.4 requires the Parties to permit the producer or exporter to decide which rule to use to determine origin. For goods not listed in the Product Specific Rules, Article 4.1 provides that goods shall be treated as originating goods if: 
(a) the good has a regional value content (RVC) of not less than 40% of FOB calculated using the 
formulae set out in Article 5 of Chapter 3, and the final process of production is performed in a Party
15; or (b) all non-originating materials used in the production of the good have undergone a 
change in a Party in tariff classification (CTC) at th e HS four digit level. Under Article 4.3, if goods 
are not specified in Annex 2 (Product Specific Rule s) a Party shall permit the producer or exporter 
of the good to decide whether to use the RVC or CTC method.  
3.32.  Article 5.2 requires that the value of goods under Chapter 3 be determined in accordance 
with Article VII of the GATT 1994 and the Agreement on Customs Valuation. 
3.33.  The rules on cumulation permit goods complying with the origin requirements of Article 2 
which are used in another Party as an input in production of another good to be considered to 
originate in the Party where the working or processing took place (Article 6). Article 7 describes 
the minimal operations and processing that shall not be taken into account in determining whether or not a good is originating.
16 The de minimis rules in Article 8 permit a good that does not satisfy 
the CTC requirement pursuant to Article 4 to nonetheless be considered as originating if the value 
of non-originating materials used that did not meet the CTC requirement do not exceed 10% of the fob value of the final good; for goods in HS 50-63 in addition to the above, the good may be 
considered originating if the weight of all non-originating materials used in the production of the 
good that did not meet the CTC requirement does no t exceed 10% of the total weight of the good.  
3.34.  Article 9.1 of Chapter 3 provides that in the determination of the origin of a good, 
accessories, spare parts, tools and instructional or other information materials presented with the 
good shall be considered part of the good but sh all be disregarded in determining whether all of 
the non-originating materials have undergone the applicable change in tariff classification, subject to the conditions set out in Article 9.1(a) and (b). Article 9.2 provides that if the good is subject to 
a regional value requirement, the value of a ccessories, spare parts, tools and instructional 
materials presented with the good shall be taken into account as originating or non-originating materials in calculating the regional value content of the good. Article 10 provides that the determination of whether identical and interchangeable materials are originating shall be made 
either by physical segregation of the material s or by use of generally accepted accounting 
principles of stock control or inventory management practice. Article 11 concerns treatment of packing materials and containers. Article 11.1 provides that such materials shall not be taken into 
account in determining the origin of any good. Article 12 provides that an indirect material shall be 
treated as originating material in accordance with generally accepted accounting principles in the Party in which the goods are produced.  
3.35.  Article 11 concerns treatment of packing materials and containers. Article 11.1 provides that 
the packing materials and containers for transporta tion and shipment of a good shall not be taken 
into account in determining the origin of any good. Article 11.2 provides that packing materials and containers in which a good is packaged for retail sale, when classified together with that good, 
shall not be taken into account in determining whether all of the non-originating materials used in 
the production of the good have met the applicable change in tariff classification requirements for the good. Article 11.3 provides if a good is subj ect to a regional value content requirement, the 
value of the packing materials and containers in which the good is packaged for retail sale shall be 
taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good. Article 12 provides that an indirect material shall be 
treated as originating material in accordance with generally accepted accounting principles in the 
Party in which the goods are produced.  
3.36.  Article 14, on direct consignment of goods, provides that a good will retain its originating 
status if the good has been transported to the importing Party without passing through any 
                                               
15 Article 5 sets out two formulas for calculating regi onal value content, (a) direct and (b) indirect or 
build down. 
16 Such as ensuring preservation in good condition for the purposes of transport or storage, packing, 
facilitating shipment or transportation and simple proces ses. content, (a) direct and (b) indirect or build down. WT/REG284/1 
 
- 36 - 
 
  non-Party or, in cases where the good has transited through a non-Party, has met the conditions 
in Article 14(b).  
3.37.  Article 15 concerns the issue of certificates of origin. Article 16 permits the Customs 
Authority of an importing Party to deny claims for preferential tariff treatment when (a) the good 
does not qualify as originating or (b) the importer, exporter or producer fails to comply with any 
relevant requirements of Chapter 3. Article 17 requires that importing parties grant producers, exporters and importers the right of appeal in matte rs relating to the eligibility for preferential 
tariff treatment.  
3.38.  Article 18 creates a Sub-Committee on rules of origin ("ROO") whose functions are set out 
in Article 18.1. The Parties advise that the Sub-Committee has met seven times since 2010. Article 18.3 provides that the ROO Sub-Committee shall co mmence a review of Article 6 (cumulative rules 
of origin) no earlier than 12 and no later than 18 months from entry into force of the Agreement. 
According to the Parties, the Sub-Committee comme nced its discussion on AANZFTA cumulation in 
June 2011, 18 months after entry into force of the Agreement. Since then, the ROO Sub 
Committee has met three times. Parties have not yet reached consensus on additional provisions 
on cumulative rules of origin, and discussions are ongoing.  
3.39.  Article 18.4 requires that the ROO Sub-Committee shall review the application of the 
chemical reaction and other chemical process rules and other Product specific rules identified by 
Parties within no less than 12 months and no later than 18 months of entry into force of the Agreement. The Parties advise that the ROO Sub-Committee commenced its review of the application of the chemical reaction and other chemical process rules and other product specific 
rules in September 2011. The review of the AANZFTA product specific rules is still on-going and is 
expected to be finalised in 2014.  The ROO Committee shall submit to the Goods Committee a final 
report within 3 years of entry into force of the Agreement, but this time-period has been extended 
by the Goods Committee. Article 19 concerns consultations, review and modification under the 
Chapter. 
3.40.  Chapter 3 contains an Annex on Operational Certification Procedures. In rules 1-25 it sets 
out the operational procedures on the issuance and verification of Certificates of Origin and other 
related administrative matters required to be observ ed by each Party. The verification of origin by 
the Customs Authority shall be in accordance with domestic laws and regulations and administrative practices. It may be carried out retroactively through a request for further 
information or a verification visit. The authority will provide written advice on the eligibility of the 
goods for preferential treatment within 60 days fr om the receipt of all information requested. It 
may suspend preferential treatment to a good that is the subject of a verification action for the 
duration of the action or any part thereof. The goods may be released to the importer subject to 
any administrative measures deemed necessary , provided they are not subject to import 
prohibition or restriction and there is no suspicion of fraud. Any suspended preferential tariff 
treatment shall be reinstated if the Customs Authority determines that the good qualified for 
preferential treatment. Appendix 1 to the Anne x specifies minimum data requirements for an 
application for a certificate of origin. Appendix 2 to the Annex sets out minimum data requirements for a certificate of origin.  
3.3  Export duties and charges,  and quantitative restrictions 
3.41.  Under Article 7 of Chapter 2 no Party may maintain export prohibitions or quantitative 
restrictions or any non-tariff measures on exports to any other Party except in accordance with its 
WTO rights and obligations and the Agreement.  Furthermore each Party shall ensure the 
transparency of any permitted non-tariff measures  and shall ensure that such measures are not 
prepared, adopted or applied with a view to or wi th the effect of creating unnecessary obstacles to 
trade among the Parties. WT/REG284/1 
 
- 37 - 
 
  3.4  Regulatory provisions on trade in goods 
3.4.1  Standards 3.4.1.1  Sanitary and phytosanitary measures 3.42.  Chapter 5, Articles 1-11 concern sanitary and phytosanitary measures. Article 1 sets out the 
objectives of the Chapter. Article 2 provides that the Chapter applies to all sanitary and 
phytosanitary measures of a Party that may, directly or indirectly, affect trade among the Parties.  
3.43.  In Article 4.1 of Chapter 5 the Parties rea ffirm their rights and obligations with respect to 
each other under the SPS Agreement. Article 5.1 provides that the Parties shall strengthen co-
operation on equivalence in accordance with the SPS Agreement and relevant international 
standards, guidelines and recommendations. Articl e 5.2 permits the competent authorities of the 
Parties to develop equivalence arrangements and take decisions thereon, in particular with regard 
to Article 4 of the SPS Agreement and the guidance provided by international standard setting 
bodies and by the WTO Committee on Sanitary an d Phytosanitary Measures, per Article 12 of the 
SPS Agreement.  
3.44.  Article 6 of Chapter 5 requires each Party to provide each other Party with a description of 
its competent authorities, their division of responsibilities and a contact point to facilitate distribution of requests or notifications in accordance with the Chapter. Article 7 on notification, 
requires in Article 7.2 that the Parties provide timely and appropriate information directly to the 
contact points of the relevant Parties when (a) a change in animal or plant health status may affect existing trade, (b) significant sanitary or phytosanitary non-compliance associated with an export consignment is identified by the importing Party, and (c) provisional SPS measures are 
taken against or affecting the exports of another Party. Article 8 on co-operation requires in Article 
8.1 that Parties explore opportunities for further co-operation, collaboration and information exchange with the other Parties on SPS matters of mutual interest.  
3.45.  Article 9 on consultations requires that when a Party considers that a SPS measure affecting 
trade between it and another Party warrants further discussion, it may, through the contact points, require a detailed explanation of the SPS measure and if necessary request consultations to try to 
resolve any concerns on specific issues arising from application of the measure. The requested 
Party shall respond promptly and shall enter into consultations within 30 days. The Parties shall make every effort to reach a mutually satisfactory  resolution within 60 days, or as agreed. If the 
consultations fail to reach resolution the matter shall be forwarded to the FTA Joint Committee.  
3.46.  In Article 10.1 the Parties have established a Sub-Committee on SPS which was required to 
meet within 1 year of entry into force of th e Agreement. The Sub-Committee shall review the 
progress made by the Parties in implementing their commitments under the Chapter, and may set 
up subsidiary working groups as required. The Sub-Committee has met twice, in 2011 and 2012. 
3.47.  Article 11 provides that Chapter 17 of the Agreement (Dispute Settlement) is not applicable 
to any matter arising under Chapter 5.  
3.4.1.2  Technical barriers to trade 
3.48.  Chapter 6, Articles 1-13 concern stan dards, technical regulations and conformity 
assessment procedures. The objectives of the Chapter are set out in Article 1.  
3.49.  Article 2 of Chapter 6 provides that th e Chapter applies to all standards, technical 
regulations and conformity assessment procedures of the Parties that may affect trade in goods 
between the Parties except (a) purchasing specific ations prepared by governmental bodies for the 
production or consumption requirements of such bodies, and (b) SPS measures covered by 
Chapter 5. Article 2.2 notes that nothing in the Ch apter shall limit the right of a Party to have or 
develop standards, technical regulations and conf ormity assessment procedures as necessary to 
fulfil a legitimate objective, which expressly include, inter alia, national security requirements, 
prevention of deceptive practices, protection of human health or safety, animal or plant life or 
health or the environment.  WT/REG284/1 
 
- 38 - 
 
  3.50.  Article 3 of Chapter 6 provides that the definitions used in Annex 1 of the TBT Agreement 
shall apply to the Chapter. In Article 4.1 the Parties affirm their rights and obligations under the TBT Agreement. In Article 4.2 the Parties undertake to take such reasonable measures as are available to them to ensure compliance with the implementation of the Chapter by local 
government and non-governmental bodies within  their territory which are responsible for the 
preparation, adoption and application of stan dards, technical regulations and conformity 
assessment procedures.  
3.51.  Article 5.1 of Chapter 6 requires the Parties to ensure that their standardising bodies accept 
and comply with Annex 3 to the TBT Agreement with respect to the preparation, adoption and application of standards. Article 5.2 exhorts th e Parties to encourage standardising bodies to 
exchange information with those bodies in other Parties. Co-operation shall include (a) exchange 
of information on standards, (b) exchange of information relating to standard setting procedures 
and (c) co-operation in the work of international standardising bodies of mutual interest.  
3.52.  Article 6 of Chapter 6 concerns technical regulations. Article 6.1 provides that where 
international standards exist or are imminent, each Party is required to use them as a basis for 
their technical regulations, except if those international standards would be an ineffective or inappropriate means to fulfil the legitimate object ives pursued. Article 6.2 on equivalence requires 
each Party to give "positive consideration" to accepting as equivalent technical regulations of 
another Party even if those regulations differ from the first Party's own regulations, provided that the first Party is satisfied that the regulations adequately fulfil the objectives of its regulations. If a Party does not accept another Party's regulations as equivalent it shall notify the other Party and 
explain the reasons for its decision.  
3.53.  Article 7 of Chapter 6 concerns conformity assessment procedures. Each Party shall give 
positive consideration to accepting the results of conformity assessment procedures of other 
Parties even if those procedures differ from the firs t Party's own procedures, provided it is satisfied 
those procedures offer an assurance of conformity with applicable technical regulations equivalent to its own (Article 7.1). Article 7.2 requires each Party to enhance the acceptance of the results of 
conformity assessment procedures conducted in the territories of other Parties. The Parties are 
permitted to choose a broad range of approaches, which include: (a) recognition by a Party of the results of conformity assessment by other Partie s; (b) recognition of cooperative arrangements 
between accreditation bodies in the territories of the Parties; (c) mutual recognition of conformity 
assessment procedures conducted by Parties located in the territory of each Party; 
(d) accreditation of conformity assessment bodies in the territory of another Party; (e) use of existing regional and international multilateral recognition agreements and arrangements; (f) 
designating conformity assessment bodies located in the territory of another Party, and (g) 
suppliers' declarations of conformity. Article 7.3 requires the Parties to exchange information on the approaches set out in Article 7.2 (a)-(g).  
3.54.  Article 8 of Chapter 6 concerns co-operation  between the Parties in the field of standards, 
technical regulations and conformity assessment procedures. A range of possible types of co-
operation activities are set out in Article 8.2. Ar ticle 9 sets out the modalities for the holding of 
consultations between the Parties on issues relating to the implementation of Chapter 6. 
Article 10, on agreements or arrangements, exhorts the Parties to seek to identify trade facilitating 
initiatives regarding standards, technical regulations and conformity assessment procedures. In Article 11 the Parties restate their commitment to the transparency and prior notification 
requirements of the TBT Agreement. Article 12 co ncerns the obligation to designate and notify 
contact points; Article 12.4 obliges the Parties to ensure that its contact points facilitate the exchange of covered information in response to all reasonable information requests by a Party. 
Article 13 establishes a Sub-Committee on Standards, Technical Regulations and Conformity 
Assessment Procedures (STRACAP). The Sub-Committee has met once, in 2011 and contact points have also been exchanged.  
3.4.2  Safeguard mechanisms 
3.4.2.1  Global safeguards 
3.55.  Article 9.1 of Chapter 7 provides that the Agreement does not confer any additional rights 
or obligations on the Parties with respect to global safeguard measures. Article 9.3 provides that WT/REG284/1 
 
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  except as provided in Article 6 (transitional safeguards), a Party shall not apply or maintain 
safeguard measures on a good subject to a measure applied pursuant to Article XIX of the GATT 1994, and the safeguards Agreement, the Agreement on Agriculture or any other relevant provisions of the WTO Agreement. 
3.56.  Article 9.3 provides that a Party consider ing the imposition of a global safeguard measure 
on an originating good of another Party shall initiate consultations with that Party or Parties as far in advance as practicable. 
3.4.2.2  Bilateral safeguards 
3.57.  Chapter 7, Articles 1-9 concerns the im position of safeguards under the Agreement. 
Chapter 7 applies to safeguard measures adopted or maintained by a Party affecting trade in 
goods among the Parties, during the transitional safeguard period stipulated under the Agreement 
as three years from the date on which the tariff on a good is reduced to its final level (whether the 
tariff is eliminated or bound at a specified level) under the Agreement. 
3.58.  Article 3 provides that if as the result of reduction or elimination of the tariff under the 
Agreement an originating good is being imported into the territory of another Party in such 
increased quantities in absolute or relative (to domestic production) terms and under such conditions as to cause or threaten serious injury to a domestic industry that produces like or 
directly competitive goods, that Party may use one of two actions: the suspension of a further 
reduction in the rate of customs duty applying to  the good under the Agreement (Article 3(a)) or 
increase the rate of customs duty on the good to the lesser of (i) the mfn applied rate of duty on 
the good in effect at the time the action is taken, or (ii) the mfn applied rate of duty in effect on 
the immediately preceding the date of entry in to force of the Agreement (Article 3(b)).  
3.59.  Article 4 requires that any investigation that leads to the imposition of duty be done 
pursuant to the same procedures as those provided  for in Article 3 and 4.2 of the WTO Safeguards 
Agreement, which are incorporated into and made part of the Agreement mutatis mutandis 
(Article 4.1). Article 4.2 provides that the competent authorities must complete any investigation expeditiously and in any event within one year  following initiation. Article 5 sets out the 
notification requirements for the Party conducting the investigation. Article 6 sets out the scope 
and duration of transitional safeguard measures. Article 6.1 provides that a safeguard measure may not be maintained (a) longer than necessary to prevent or remedy serious injury and facilitate adjustment; (b) for a period longer than  two years, extendable for one further year upon 
proper investigation per Article 4 of the Agreement, or (c) for more than three years (including any 
extension period). A safeguard measure shall not be applied against an ASEAN originating good as long as its share of imports of the good in the importing Party does not exceed 3% of total imports 
from the other Parties, provided that Parties wi th less than 3% import share collectively account 
for not more than 9 % of total imports from other Parties (Article 6.2). Article 6.7 provides that a Party shall not apply a safeguard measure to an originating good imported up to the limit of a tariff 
rate quota applied in accordance with A nnex 1 schedules of tariff commitments.  
3.60.  Under Article 7 a provisional measure cannot be applied for more than 200 days per the 
requirements of Article 7.2, and any time under provisional measure shall be counted towards the 
maximum duration of a safeguard measure as set out in Article 6 of Chapter 7.  
3.61.  Article 8 concerns the award of compensation to an exporting Party or Parties whose goods 
would be subject to a safeguard measure under Chapter 7. Article 8.1 requires the Party proposing to apply a safeguard measure to consult the export ing Party or Parties who would be affected by 
the measure on mutually agreed adequate means of trade compensation in the form of 
substantially equivalent concessions or other obligations to those existing under the Agreement. In seeking compensation under Article 8.1, Article 8.2 permits the Parties to hold consultations in the 
Goods Committee, within 30 days from the date on which the safeguard measure was applied. 
Article 8.3 provides that if no agreement can be reached on compensation under Article 8 within 30 days the Party or Parties subject to the measure may unilaterally suspend concessions for the minimum period necessary to achieve substantially equivalent effects. The right of suspension of 
concessions shall not be exercise for the first two years that a safeguard is in effect, if the 
measure has been applied on the basis of an absolute increase in imports.  WT/REG284/1 
 
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  3.62.  Article 9 of Chapter 7 sets out the relati onship between the Agreement, Article XIX of the 
GATT 1994, the Safeguards Agreement and Article 5 of the Agreement on Agriculture. The Parties 
may not apply or maintain a safeguard or provisional measure subject to a measure that the Party has applied pursuant to Article XIX of GATT 1994, and the Safeguards Agreement and the 
Agreement on Agriculture or any other relevant provisions in the WTO Agreement.  
3.63.  Under a side letter, New Zealand and Si ngapore agree not to take safeguard measures 
under Chapter 7 of the Agreement against goods or iginating in the other party from the date of 
entry into force for Singapore.
17 According to the Parties the side letters are an Arrangement 
between New Zealand and Singapore that set out their joint understanding as to the application of the safeguard measures under Chapter 7 of the Agreement in accordance with Art 31.3(a) of the Vienna Convention on the Law of Treaties. 
3.4.2.3  Balance of Payments safeguards 
3.64.  Under Chapter 15 there are provisions for the use of restrictive import measures by the 
Parties in the case of serious balance of payments and external financial difficulties or threat 
thereof in accordance with GATT 1994 and the Understanding on the Balance of Payments 
Provisions of GATT 1994 in Annex 1A of the WTO Agreement (Article 4). 
3.4.3  Anti-dumping and countervailing measures 
3.65.  The Agreement contains no specific provisions on anti-dumping or countervailing duties.  
3.4.4  Subsidies and State-aid 3.66.  The Agreement contains no specific provisio ns on subsidies and State aid. As noted above, 
Article 3 of Chapter 2 provides that consistent with their rights and obligations under the WTO 
Agreement, each Party agrees to eliminate and no t reintroduce all forms of export subsidies for 
agricultural goods destined for other Parties to the Agreement.  
3.4.5  Customs-related procedures 
3.67.  Chapter 4, Articles 1-13 concern customs procedures and applies to customs procedures 
applied to goods traded among the Parties. Articl e 1 provides that the objectives of the Chapter 
are to (a) ensure predictability, consistency and transparency in the application of customs laws 
and regulations, (b) promote efficient, economical administration of customs procedures and the 
expeditious clearance of goods, (c) simplify customs procedures, and (d) promote cooperation 
among the customs administrations of the Parties.  
3.68.  Article 4.1 of Chapter 4 concerns customs procedures and facilitation and requires that each 
Party ensure that its customs procedures and pr actices are predictable, consistent, transparent 
and facilitate trade, including through the expediti ous clearance of goods. Article 5 on customs co-
operation permits the customs administration of each Party to assist the customs administration of 
each other Party in relation to (a) the implementation and operation of the chapter, (b) developing 
and implementing customs best practices and risk management techniques, (c) providing advance notice of changes to laws, regulations, guidelines  and procedures that would affect the operation 
of the Agreement, (d) simplifying and harmonis ing customs procedures, (e) advancing technical 
skills and the use of technology and (f) applicat ion of the Agreement on Customs Valuation.  
3.69.  Article 6, on use of automated systems, pr ovides in Article 6.1 that customs administrations 
of parties will endeavour to have its own system that supports electronic customs transactions. 
Article 7, on valuation, requires the Parties to determine the customs value of goods traded among 
them in accordance with provisions of the Agreement on Customs Valuation. Article 8 sets out the process of obtaining advance determinations and rulings on the tariff classification of goods, 
questions arising from the application of the pr inciples of the Agreement on Customs Valuation 
and/or origin of goods. Article 9, on risk management, requires the Parties to administer customs procedures so as to facilitate the clearance of low-risk goods and focus on high-risk goods. Where 
                                               
17 Dated 27 February 2009. Available at: http://www.asean.fta.govt.nz/aanzfta-related-new-zealand-
specific-side-instruments/ . WT/REG284/1 
 
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  a customs authority determines that the inspection of goods is not necessary to authorise 
clearance of goods from customs control, that Pa rty shall endeavour to provide a single point for 
the documentary or electronic processing of those goods.  
3.70.  Article 10 on confidentiality sets out in Article 10.1 limitations on the right to require 
information from a Party and in 10.2 requires that a Party receiving information maintain the 
confidentiality of that information. Article 11 conc erns the designation of enquiry points. Article 12 
requires the customs administrations of the Part ies to encourage consultations with each other 
regarding significant customs issues that affect goods traded between the Parties. Article 13 on 
review and appeal requires Parties to ensure that importers have access to administrative review within the customs administration (Article 13.1), that appeal decisions be provided to the appellant in written form together with reasons for the decision (Article 13.2).  
3.4.6  Fees and charges 
3.71.  Article 5.1 of Chapter 2 of the Agreement requires that fees and charges in connection with 
importation and exportation be consistent with the GATT 1994. Article 5.2 requires the Parties to 
make available the details of such fees and ch arges, and to the extent possible, make the 
information available on the internet. Article 5.3 prohibits the Parties from requiring consular transactions such as related fees and charges in connection with the importation of any good from 
any other Party. 
3.5  Sector-specific provisions on trade in goods 3.72.  The Agreement contains no sector-specific provisions on trade in goods.  4  PROVISIONS ON TRADE IN SERVICES AND INVESTMENT 
4.1  Scope and definitions 
4.1.  Chapter 8, Articles 1-24, the Annexes on Financial Services and Telecommunications, and 
Annex 3 concern trade in Services. Article 1 sets out the scope and coverage of the Chapter. 
Chapter 11, Articles 1-28 (and its Annex on Expr opriation and Compensation) concern Investment. 
There are also separate chapters on the movement of natural persons (Chapter 9) and Electronic commerce (10). 
4.2.  The definitions used in Chapter 8 are set out in Article 2. Per Article 1.4, Chapter 8 does not 
apply to measures affecting (a) government procurement, (b) subsidies or grants, (c) services supplied in the exercise of governmental authority within the territory of each Party as defined in Article 2(q) of Chapter 8 of the Agreement. Like the GATS Annex on Air Transport Services, the 
Chapter does not apply in respect of air transport services, measures affecting traffic rights 
however granted, or measures affecting services di rectly granted to the exercise of traffic rights, 
other than measures affecting (i) aircraft repair and maintenance, (ii) the selling and marketing of 
air transport services, and (iii) computer reservatio n system services. Article 1.6 provides that the 
Chapter does not apply to measures affecting natural persons seeking access to the employment market of another Party, nor measures regarding citizenship, residence or employment on a 
permanent basis.
18  
4.3.   Article 22.1 of Chapter 8 (Services) provides that Chapter 11 (Investment) does not apply to 
measures adopted or maintained by a Party to th e extent that they are covered by the Chapter, 
although Article 22.2 expressly incorporates (a) Articles 6 (Treatment of Investors), (b) Article 7 
(Compensation for Losses) (c) Article 8 (Transfers), (d) Article 9 (Expropriation and 
Compensation), (e) Article 10 (Subrogation) and (f) Section B (Investment Disputes between a 
Party and an Investor).  
4.4.  Chapter 11 (Investment) provides in Article 1 that the Chapter shall apply to measures 
adopted or maintained by a Party relating to (a ) investors of any other Party, and (b) covered 
investments. Chapter 11 does not apply to (b) government procurement, (c) subsidies or grants 
provided by a Party, (d) services supplied in the exercise of government authority by the relevant 
                                               
18 Chapter 9 of the Agreement governs the movement of natural persons. WT/REG284/1 
 
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  body or authority of a Party, which is any service supplied neither on a commercial basis nor in 
competition with one or more service suppliers. Definitions, including "covered investment" used in Chapter 11 are set out in Article 2 of Chapter 11. 
4.5.  Article 3 of Chapter 11 sets out the relationship of Chapter11 to other Chapters. Article 3.1 
provides that Chapter 11 does not apply to measures  of a Party to the extent they are covered by 
Chapter 8 (Services) or Chapter 9 (Movement of  Natural Persons). Article 3.2 provides that 
notwithstanding Article 3.1, Articles 6 (Treatme nt of Investment), 7 (Compensation for losses), 
8 (Transfers), 9 (Expropriation and Compensation), 10 (Subrogation) and Section B (Investment 
disputes between a Party and an Investor) shall apply to any measure affecting the supply of a service by a service supplier of a Party through co mmercial presence in the territory of any one of 
the other Parties, only to the extent that the measures relate to a covered investment and an 
obligation under this Chapter, regardless of wh ether such a sector is scheduled in Annex 3 
(Schedules of Specific Services Commitments).  
4.2  Denial of benefits 
4.6.  Article 21 of Chapter 8 (Services) concerns Denial of Benefits and mirrors Article XXVII of the 
GATS.  
4.7.  Article 11 of Chapter 11 (Investment) concerns the denial of benefits and sets out the 
circumstances in which a Party may deny the benefits of the Chapter. Article 11.3 concerns 
definitions of juridical person applying to Tha iland. Article 11.4 provides that the Philippines may 
deny the benefits of the Chapter if the listed domestic laws are breached.  
4.3  General provisions on trade in services and investment 
4.3.1  Market access 
4.8.  Article 4 of Chapter 8 concerns market access and mirrors GATS Article XVI. Unless expressly 
permitted in its Annex 3 or 4 Schedules, Article 4.2 provides that in sectors in which market access 
commitments are undertaken, the measures which a Party shall not maintain (unless the Party's 
schedule on services commitments or movement of natural persons provides otherwise) are defined in sub paragraphs (a)-(f).  
4.3.2  National treatment and MFN 
4.9.  Article 3 of Chapter 8 (Services) concerns national treatment, and mirrors Article XVII of the 
GATS. Article 3.1 provides that in all sectors described in the schedules of commitments in 
Annex 3 (Schedules of Specific Services Commitments) or Annex 4 (Movement of Natural Persons) 
and any reservations therein, each Party shall acco rd to services and services suppliers of another 
Party treatment no less favourable than that it accords to its own like services and service suppliers. 
4.10.  Article 4 of Chapter 11 (Investment) provides that each Party shall accord to investors of 
another Party and covered investments, in relation to establishment, acquisition, expansion, management, conduct, operation, liquidation, sale, transfer or other disposition of investments, 
treatment no less favourable that it accords in like circumstances to its own investors and their 
investments. Article 5 of Chapter 11 prohibits the application of any measure which is inconsistent with the WTO Agreement on TRIMs.  
4.11.  Article 6 of Chapter 11 (Investment) provides  in Article 6.1 that each Party shall accord to 
covered investments fair and equitable treatment and full protection and security. Article 6.2 
provides context for the interpretation of (a) fair and equitable treatment and (b) full protection and security. Article 6.2(c) provides that those concepts do not require treatment beyond that 
required under customary international law and does not create any additional substantive rights. 
Indonesia is not subject to Article 6.2(c). Article 7 provides for compensation for losses suffered by investors owing to armed conflict, civil strife or state of emergency, and requires that 
compensation be provided on a national treatment and MFN basis.  WT/REG284/1 
 
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  4.12.  Article 3.2 of Chapter 8 (Services) provides that a Party may meet the requirement of 
Article 3.1 by according to services and service su ppliers of another Party either formally identical 
treatment or formally different treatment to that it accords to its own services or service suppliers. Article 3.3 provides that formally identical or form ally different treatment shall be considered less 
favourable if it modifies the conditions of competition in favour of services or suppliers of services 
of the Party compared to like services or  services suppliers of any other Party. 
4.13.  Article 4.1 of Chapter 8 provides that in respect of market access each Party shall accord 
services and service suppliers of any other Party treatment no less favourable than that provided 
for under its Annex 3 (Schedules of Specific Services Commitments) or Annex 4 (Movement of Natural Persons) schedules.  
4.14.  Article 7 of Chapter 8 concerns MFN treatm ent. Article 7.1 provides that after entry into 
force of the Agreement, if a Party enters into an agreement with a non-party that provides for 
treatment of services or service providers that is  more favourable than that accorded to Parties 
under the Agreement, a Party may request consul tations to discuss the possibility of extending 
treatment that is no less favourable than the treatment in the other agreement to the Agreement. 
Article 7.2 provides that no Party shall be obliged to apply the obligation in Article 7.1 to any bilateral or plurilateral agreement between an individual ASEAN member state or states and non-
parties or Australia or New Zealand. Article 7.4 provides that a Party shall not be obliged to enter 
into consultations in relation to treatment provided under any international agreement that was signed or entered into force prior to the Agreement. 
4.3.3  Commercial presence 
4.15.  Chapter 8 of the Agreement defines the term commercial presence in Article 2(b) and 
incorporates protections for commercial presence in Article 22 (Treatment and Protection of Commercial Presence). Commitments in relation to the right to establish a commercial presence 
are set out in the Parties' schedules of commitments on Services (Annex 3). 
4.16.  Article 3.2 of Chapter 11 (Investment) provides that Article 6 (Treatment of Investment) 
Article 7 (Compensation for losses), Article 8 (Transfers), Article 9 (Expropriation and 
Compensation), Article 10 (Subrogation) and Section B (Investment Disputes between a Party and 
an Investor) shall apply to any measure affecting the supply of a service by a service supplier of a Party through commercial presence in the territory of any one of the other Parties pursuant to Chapter 8 (Services), to the extent that such meas ures relate to a covered investment, regardless 
of whether the Party has scheduled such a services commitment in its Annex 3 Schedule.  
4.3.4  Movement of natural persons 4.17.  Chapter 9, Articles 1-9 concerns the movement of natural persons. Article 1 sets out the 
objectives of the Chapter, which are (a) to provide for rights and obligations additional to those set 
out in Chapter 8 (Services) and Chapter 11 (Investment) in relation to the movement of natural persons, (b) facilitate the movement of natural persons engaged in the conduct of trade and 
investment, (c) establish streamlined, transparent procedures for immigration formalities for the 
temporary entry of natural persons for whom the Chapter applies, and (d) protect the integrity of the Parties borders and protect the domestic la bour force and permanent employment in the 
territories of the Parties.  
4.18.  Article 2 of Chapter 9 sets out the scope of  the Chapter and notes in Article 2.1 that it will 
apply as set out in each Party's Schedule of specific commitments in Annex 4 (Schedules of Movement of Natural Persons Commitments) to measures affecting the temporary entry of natural 
persons of a Party into the territory of another Party, which may include (a) business visitors, 
(b) installers and servicers, (c) executives of a business headquartered in a Party establishing a branch or subsidiary or other commercial presence, (d) intra-corporate transferees, or 
(e) contractual service providers. The Chapter does not 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. Definitions used in the Chapter are set out in Article 3. In accordance with its Annex 4 commitments, Article 4 requires 
each Party to grant temporary entry or extension of  temporary stay in accordance with Chapter 9, 
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  formalities sought, and (b) meet all relevant eligibility requirements for entry to the granting 
Party. Article 4.2 requires that any fee imposed in respect of the processing of an immigration 
formality shall be reasonable.  
4.19.  Article 9 on application of dispute settlem ent procedures provides in Article 9.1 that the 
Parties shall endeavour to settle any differences arising through consultations. Article 9.2 provides 
that a Party may not use the dispute settlement mechanism set out in Chapter 17 unless (a) the matter involves a pattern of practice, and (b) the natural persons concerned have exhausted all 
available domestic remedies.  
4.20.  The commitments of the Parties in relation to movement of natural persons under the 
Agreement are set out below in Table 4.1.  
4.21.  New Zealand has signed side letters with the Philippines and Viet Nam permitting temporary 
entry for personnel (registered nurses from the Philippines and Chefs and Engineering 
professionals from Viet Nam) and workin g holiday schemes with these two countries
19. New 
Zealand has also signed a side letter with Indo nesia permitting temporary entry of personnel 
(Indonesian Chefs, Indonesian Halal Slaughterers  and Indonesian Bahasa Teaching Aides. These 
side letters are Arrangements between New Zealand and the respective country and are instruments of less than treaty status. Although these arrangements were negotiated in the 
context of AANZFTA they set out additional st and-alone commitments in respect of temporary 
entry for personnel and in the case of the Philippines and Viet Nam working holiday schemes.  
Table 4.1 Movement of Natural Persons under the Agreement 
Category Migratory Condition Length of Stay 
Intra-Corporate Transferee execut ive, manager, or specialist 
(defined terms in Schedule) Three years, extendable for up to 2 
additional years, maximum period of 5 years 
Cambodia 
Business Visitors Business Visitor (defined term in 
Schedule) Initial stay of 30 days, extendable to 90 
days 
 Setting up commercial 
establishment (defined term in 
Schedule) No maximum duration of stay 
Intra-Corporate Transferee (a) Executives; (b) Managers, (c) 
Specialists Temporary residency and work permit 
required - issued for 2 years, renewable annually to maximum of total five years 
Indonesia 
Business Visitors Business Visitors 60 days, extendable to 120 day maximum.  
Intra-Corporate Transferees Directors, managers, technical 
experts/advisers (economic needs 
test applies Subject to local labour and immigration laws 
and regulations, two ye ar stay extendable 
twice (6 year maximum) 
Laos, Peoples Democratic Republic of 
Business Visitor The temporary stay of a business 
visitor is subject to a maximum 
duration of 90 days.  60 day maximum for natural persons in the 
categories listed un der Intra-Corporate 
transferees; temporary residency and work 
permit will be issued for up to 6 months 
which may be renewed for up to one year as 
long as the conditions indicated for each 
category are satisfied.   
Intra-Corporate Transferee (Subject to maximum 
percentages) (a) Executives, (b) Managers, (c) Specialists, (defined terms in Schedule). 6 months, renewable up to maximum of 1 
year.  
Malaysia 
Intra-Corporate Transferee (a) Senior Managers, (b) 3 
Specialists or experts (defined terms in Schedule) Maximum 10 years 
Others (a) Specialists or experts, (b) 
Professionals  
(c) business visito rs not based in 
Malaysia  
(d) Installers or maintainers Maximum 10 years 
 
Maximum 90 days 
Maximum 6 months 
                                               
19 Dated 27 February 2009. Available at: http://www.asean.fta.govt.nz/aanzfta-related-new-zealand-
specific-side-instruments/ WT/REG284/1 
 
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  Category Migratory Condition Length of Stay 
(defined terms in Schedule)  
Myanmar  
Business Visa Business Visitor 70 days, extendable to one year and further 
extension to total of 1  year  
 Management, Professional and 
Technical Experts  One year, may be extendable.  
The Philippines   
Intra-Corporate Transferees In tra Corporate transferees, 
(defined term, subject to conditions set out in Schedule)  Entry and temporary stay for  one year, 
which may be extended. 
Investors Investor (defined term, subject to 
conditions set out in Schedule) Entry and temporary stay for one year, 
which may be extended. 
   
   
Singapore 
Intra-Corporate Transferees (a) Managers, (b) Executives, (c) 
Specialists (defined term in 
Schedule) Two years extendable for up to 3 years each 
time, for a total term not exceeding 8 years. 
Thailand   
Business Visitors (a) service sellers,  90 days 
 (b) Persons establishing 
commercial presence (defined 
terms subject to conditions in Schedule) 90 days, extendable to 1 year 
Intra-Corporate transferee Executives (defined in and 
subject to conditions in Schedule) 
Managers (defined in and subject 
to conditions in Schedule) 
Specialist (defined in and subject 
to conditions in Schedule) One year, extendable annually to maximum 
of 4 years [Parties is this correct?] 
Viet Nam   
Intra-Corporate Transferees Managers, executives and 
specialists (defined in and subject 
to conditions in Schedule).  Three years, extendable. 
Other personnel Other personnel (defined in and 
subject to conditions in Schedule) 3 years or duration of contract whichever is 
less 
Service sales persons Service sales persons (defined in 
and subject to conditions in Schedule) Maximum 90 days.  
 Persons establishing a 
commercial presence (defined in 
and subject to conditions in 
Schedule) Maximum 90 days. 
Contractual Service 
suppliers Contractual Service suppliers 90 days, or duration of contract whichever 
is less 
 Source: Brunei Darussalam's, Cambodia's, Indonesia's, Lao PDR's, Malaysia's, Myanmar's, The Philippines', 
Singapore's, Thailand's, Viet Nam's, Australia's and New Zealand's Annex 4 Schedule of Movement 
of natural persons commitments. 
 
4.3.5  Australia and New Zealand 
4.22.  Australia and New Zealand's commitments on the movement of natural persons only apply 
with respect to Parties from the ASEAN Member  States. Australia and New Zealand exchanged 
letters setting out an agreement to limit applicat ion of the AANZFTA between each other, given the 
Australia-New Zealand Closer Economic Relations Trade Agreement and its related agreements and understandings (CER). Under the exchange of letters, Australia and New Zealand agreed to 
consider the merits of having certain chapters  of the AANZFTA, including the chapter on the 
movement of natural persons apply between each other. In the interim, Australia and New Zealand agreed that those other chapters shall not create rights and obligations between them. 
 
  WT/REG284/1 
 
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  Table 4.2 Australia 
Category Migratory Condition Length of Stay 
Business Visitor (i) service sellers Initial stay of 6 months, maximum of 
12 months 
 (ii) business visitors (negotiations or 
meetings) Maximum 3 month stays 
 (iii) business visitors (inv estors) Maximum 3 month stays 
 (iv) business visitors (sale of goods - 
non retail) Maximum 3 month stays 
Intra Corporate 
Transferee* (i) Executives, senior managers,  
(ii) Specialists  (i) 4 years with the possibility of 
extensions up to 14 years (ii) 2 year 
periods with the possibility of extension. (i) and (ii) subject to sponsorship arrangements 
Contractual Service 
Suppliers* (i) Contractual Service suppliers 
(independent professionals)  
 (ii) Contractual Service suppliers 
trade technical professional skills Employer sponsorship required and - 
subject to various additional conditions that may change - up to 12 months with possibility of extension 
Independent Professional Independent Executives  Maximum of 2 years 
Source:  Australia's Annex 4 Schedule of Mo vement of natural pe rsons commitments.  
 *Spouses of these categories are accorded full working rights when the partner is permitted a stay of more 
than 12 months. Spouse length of stay is for the same period as the temporary entrant.  
 
Table 4.3 New Zealand 
Category Migratory Condition Length of Stay 
Business Visitor Business Visitor for business 
purposes (defined in Schedule) No more than 3 months stay in 
any year. 
Intra-Corporate Transferee Executive,  
manager or  
specialist (defined in Schedule) Maximum 3 years 
Maximum 3 years 
Maximum 3 years 
Installers/Servicers Installer/servicer of machinery or 
equipment (defined in Schedule) Maximum 3 month entry in any 
12 months 
Independent Service Suppliers Independent Professionals (defined 
in Schedule), subject to economic 
needs test Maximum stay 12 months 
Source: New Zealand's Annex 4 Schedule of Movement of natural persons commitments. 
 
4.23.  Indonesia's horizontal commitments under mode 4 cover directors, managers and technical experts/advisors for an initial period of two ye ars, as under its GATS schedule. However, the 
extension period is doubled from one to two years as compared to the GATS. Intra-corporate 
transferees are subject to an economic needs test, like under the GATS. Entry for 60 days, extendable by 120 days, has been granted to busi ness visitors, which are not covered by the GATS 
schedule. 
4.4  Other measures on Investment 
4.24.  Article 8 of Chapter 11 (Investment) concerns financial transfers relating to a covered 
investment. Article 8.1 requires that each Party to the Agreement allow all transfers relating to a 
covered investment to be made freely and without delay into and out of its territory. 
Article 8.1(a)-(b) sets out an illustrative list of  such transfers. Article 8.2 requires that such 
transfers be made in a freely usable currency at the market rate of exchange prevailing at the time 
of transfer. Article 8.3(a)-(h) list circumstances in which a Party may prevent or delay such a 
transfer.  
4.25.  Article 9 of Chapter 11 concerns expropriation and compensation
20, and sets out, in 
Article 9.1, a general prohibition on expropriation or nationalisation of a covered investment. 
Article 9.1(a)-(d) establishes 4 criteria for an exception to this provision. The parameters for 
                                               
20 Chapter 11 also contains an Annex on Expropriat ion and Compensation, which provides guidance on 
interpretation of Article 9 of Chapter 11 (Expropriation and Compensation). WT/REG284/1 
 
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  compensation are set out in Article 9.2(a)-(d). Article 10 concerns subrogation of rights in respect 
of investments.  
4.26.  Article 12 of Chapter 11 (Investment) provides for reservations.21 Article 12.1 sets out 
express reservations on the application of Articl e 4 (National Treatment) and in respect of Laos 
Article 5 (Prohibition of Performance Requirements) fo r reservations set out in List I of the Parties' 
Schedules of Reservations, which refers to a negative list annex. Article 12.2 concerns the same reservations set out in List II of the Parties Schedules of Reservations. A footnote to Article 12 
clarifies that Article 12 will only apply subject to  the Work Programme provided for in Article 16. 
Article 13 concerns Transparency. Article 15 prov ides for special and differential treatment for 
newer ASEAN States by the Parties.  
4.27.  A work programme for the Chapter is established by Article 16, and requires the Parties to 
enter into discussions on schedules of reservations under the Chapter and treatment of investment 
in services which does not qualify as commercial presence in Chapter 8, the application of most-favoured-nation treatment to the Chapter, and procedures for the modification of schedules of 
reservations. The Parties clarified that the lists are not available yet. Discussions as indicated in 
the Work Programme (Article 16 and 17 of Chapte r 11), were still on-going and overseen by the 
Committee on Investment (COI).
22 Article 16 (Work Programme) of Chapter 11, paragraph 3 
stated that the Parties shall conclude the discussions referred to in Paragraphs 1 and 2 within five 
years from the date of entry into force of this Agreement unless the Parties otherwise agree. A Committee on Investment is established by Article 17, and its functions are set out in Article 17.3.  
4.28.  Section B, Articles 18-28 of Chapter 11 concern the process for resolution of investment 
disputes between a Party and an investor of a Pa rty, including the process for arbitration of any 
resulting claims. Article 18.2 provides that the Section shall not apply to investment disputes which occurred prior to the entry into force of th e Agreement. Article 18.3 provides that a natural 
person possessing the nationality or citizenship of a Party may not pursue a claim against that 
Party under Section B.
23  
4.5  Liberalization commitments 
4.29.  Article 6 of Chapter 8 (Services) provides that the Parties shall enter into successive rounds 
of negotiations, starting 3 years after entry into force of the Agreement and periodically thereafter as determined by the FTA Joint Committee with a view to further improving specific commitments so as to progressively liberalize trade in services between the Parties. The AANZFTA Committee on 
Trade in Services (CTS) has met twice to undertake preparatory work for the next round of 
negotiation, including through consideration of existing proposals and implementation of the 
related ECWP projects.
24 
4.30.  Article 8 concerns Schedules of Specific Co mmitments and provides in Article 8.1 that each 
Party shall set out the commitments it undertakes in respect of Article 3 (National Treatment) Article 4 (Market Access) and Article 5 (Additional Commitments) in a Schedule. Article 8.2 
requires that any measures inconsistent with Market Access and National Treatment shall be 
inscribed in the column relating to market access (and in such a case shall be considered to also provide a qualification to national treatment). Schedules of Specific Services Commitments are set out in Annex 3. As noted above, specific commitments in respect of the presence of natural 
persons of a Party are set out in Annex 4 (Schedules of Movement of Natural Persons 
Commitments) of the Agreement (Article 8.3).  
                                               
21 Note 11 to Article 12 provides "The application of this Article is subject to Article 16 (Work 
Programme)."  
22 According to the Parties, the Committee on Invest ment has met in accordance with Articles 16 and 
17.  The most recent meeting (19-21 June, 2013) included  discussions on the approach to agreeing schedules 
of reservations but did no t commence negotiations. 
23 Article 18.4(e) provides that a disputing investor means an invest or of a Party that makes a claim 
against another Party on its own behalf and may include an  investor of a Party that makes a claim on behalf of 
a juridical person of the disputing Part y that the investor owns or controls. 
24 According to the Parties, at its second meeting (June 2013), the Committee on Trade in Services 
agreed to undertake preparatory work seeking to en sure that Parties arrive at a common and shared 
understanding of issues to be addressed in the review  of commitments.  This decision was noted by the 
AANZFTA FTA Joint Committee in June 2013 and by Ministers at the ASEAN Economic Ministers-Closer Economic Relations Ministerial meeting (August 2013). WT/REG284/1 
 
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  4.31.  Like Article XXI of the GATS, Article 9 permits the Parties to modify or withdraw any 
commitment in Annex 3 or 4 at any time 3 years after the entry into force of the Agreement, pursuant to the procedures set out in Articl e XXI of the GATS and the GATS Article XXI 
Procedures.
25 
4.5.1  ASEAN 
4.5.1.1  Brunei Darussalam 4.32.  Brunei Darussalam's commitments under the GATS and the Agreement are set out in 
Table 4.4 below. Brunei has added commitments under architectural services (CPC 8671) and in 
communication services it has added telex and telegraph services. Brunei has also made new commitments in construction services, where it has bound modes 2 and 3 in both the market access and national treatment columns.  
Table 4.4 Brunei Darussalam: comparison betw een the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ √ 
C. Research and development - - 
D. Real estate - - 
E. Rental/Leasing serv ices without operators √ √ 
F. Other - - 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - - 
C. Telecommunication  √ √ 
D. Audiovisual - - 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES - √ 
4. DISTRIBUTION SERVICES - - 
5. EDUCATION SERVICES - - 
6. ENVIRONMENTAL SERVICES - - 
7. FINANCIAL SERVICES   
A. All insurance and insu rance-related services √ √ 
B. Banking and other financial services - New 
8. HEALTH RELATED AND SOCIAL SERVICES - - 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and re staurants - New 
B. Travel agencies and tour operators - - 
C. Tourist guides - - 
D. Other - - 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES - - 
11. TRANSPORT SERVICES   
A. Maritime - New 
B. Internal waterways - - 
C. Air  √ √ 
D. Space - - 
E. Rail  - - 
F. Road - - 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement. Source:  Brunei Darussalam's Schedule of Specif ic Commitments under the GATS (S/DCS/W/BRN) and 
Annex under the Agreement. The comparison only co ncerns market access and national treatment for 
modes 1-3, and not mode 4. 
                                               
25 Article 9.1 references WTO document S/L/80 of 29 October 1999.   WT/REG284/1 
 
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  4.5.1.2  Cambodia 
4.33.  Cambodia's commitments under the GATS and the Agreement are set out in Table 4.5 below 
and are unchanged. Cambodia's services schedule under the Agreement does not refer to the Telecoms Reference Paper. 
Table 4.5 Cambodia: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4) 
Sectors GATS FTA 
1. BUSINESS SERVICES √ √ 
A. Professional services √ √ 
B. Computer and related services  - - 
C. Research and development - - 
D. Real estate √ √ 
E. Rental/Leasing serv ices without operators - - 
F. Other - - 
2. COMMUNICATION SERVICES   
A. Postal √ √ 
B. Courier √ √ 
C. Telecommunication  - - 
D. Audiovisual - - 
E. Other √ √ 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ √ 
4. DISTRIBUTION SERVICES √ √ 
5. EDUCATION SERVICES √ √ 
6. ENVIRONMENTAL SERVICES - - 
7. FINANCIAL SERVICES √ √ 
A. All insurance and insu rance-related services √ √ 
B. Banking and other financial services √ √ 
8. HEALTH RELATED AND SOCIAL SERVICES - - 
9. TOURISM AND TRAVEL RELATED SERVICES √ √ 
A. Hotels an d restaurants √ √ 
B. Travel agencies and tour operators √ √ 
C. Tourist guides - - 
D. Other √ √ 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES - - 
11. TRANSPORT SERVICES √ √ 
A. Maritime -  - 
B. Internal waterways √ √ 
C. Air  - - 
D. Space - - 
E. Rail  √ √ 
F. Road √ √ 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE √ √ 
 
Commitments in the GATS schedule. -:   No commitments either under the GATS or the Agreement. New:   New commitments made under the Agreement. Not scheduled: Commitment in the GATS schedule, but not under the Agreement.  Source:  Cambodia's Schedule of Specific Commitments under the GATS (GATS/SC/140) and Annex under the 
Agreement. The comparison only concerns market access and national trea tment for modes 1-3, and 
not mode 4. 
 
4.5.1.3  Indonesia 
4.34.  Indonesia's commitments under the GATS and the Agreement are set out below in 
Table 4.6. In its horizontal national treatment limitations column, Indonesia has removed limitations on modes 1 and 2 and the mode 3 Income Tax Law reservation as set out under the GATS. It has undertaken new commitments on legal services under the Agreement. Indonesia's 
commitments in respect of computer services are broader compared to the GATS. For that sector 
as well as computer and related services, and re search and development both market access and WT/REG284/1 
 
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  national treatment have improved modes 1 and 2 from "unbound" to "none". Under 
communication services, Indonesia has reduced the number and extent of limitations on market access, although the commitments under the Agreem ent retain a foreign equity limit of 35% and a 
compulsory joint venture requirement. Indonesia's market access and national treatment 
commitments under telecommunications services are simplified and more liberal than under the 
GATS. Indonesia confirmed the new and improvement of commitments in certain services sectors. 
However, on the definition of Joint venture, Indo nesia clarified that the definition in its GATS 
Schedule and ANNZFTA is the same.  
4.35.  Indonesia has removed the exception in the definition for construction for buildings 
(CPC 512) and thus broadened the covered subsector as well as taken a new commitment on building completion and finishing work (CPC 517)  and installation work (CPC 512) under the 
Agreement.  
4.36.  New commitments have been made under the Agreement in respect of education services, 
compared to the GATS. For financial services, Indo nesia has increased permitted equity limits from 
49% to 51% for the acquisition of local banks. Its commitments on health are new in comparison 
to the GATS. In tourism, it has added intern ational hotel operator (CPC-91135) and tourism 
consultancy services (CPC-91136) and meal serving services with full restaurant services 
(CPC-64210). 
4.37.  Under maritime services under transport services, Indonesia has added in the additional 
commitments column commitments on access to and use of port facilities. It has also added a commitment in maritime auxiliary services an d taken new commitments on energy services. 
According to the Parties, the essence of the addi tional commitments were to express additional 
undertakings, not limitations. In that context, Indonesia's additional commitments on maritime services in AANZFTA had not reduced the scope of commitments. 
Table 4.6 Indonesia: comparison between  the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ Improved 
C. Research and development - √ 
D. Real estate - - 
E. Rental/Leasing services without operators - - 
F. Other √ Improved 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - - 
C. Telecommunication  √ Improved 
D. Audiovisual - - 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ Improved 
4. DISTRIBUTION SERVICES - - 
5. EDUCATION SERVICES - New 
6. ENVIRONMENTAL SERVICES - - 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services √ √ 
B. Banking and other financial services √ Improved 
8. HEALTH RELATED AN D SOCIAL SERVICES - √ 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and restaurants √ Improved 
B. Travel agencies and tour operators √ Same 
C. Tourist guides - - 
D. Other - New 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES - - 
11. TRANSPORT SERVICES   
A. Maritime √  Improved 
B. Internal waterways - - 
C. Air  - - 
D. Space - - 
E. Rail  - - 
F. Road - - WT/REG284/1 
 
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  Sectors GATS FTA 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - New (energy services) 
 
Note: √:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:  Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Indonesia's Schedule of Specific Commit ments under the GATS (S/DCS/W/IDN) and Annex under 
the Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.1.4  Lao PDR 
4.38.  According to the Parties, as the AANZFTA was concluded and effective before Lao PDR 
became a WTO Member, Lao PDR's commitment under AANZFTA to a certain extent are narrower than its commitments under the GATS which was concluded later in time. Australia and New Zealand may seek market access under GATS when entering the Lao PDR market. Thus, 
although Lao PDR has undertaken commitments on legal and also engineering services under the 
GATS, these are not included in its commitments under the Agreement. Lao has taken new commitments in respect of landscape architec tural services (CPC 86742). For other business 
services, compared to its GATS commitments Lao does not record commitments in the following 
sub-sectors: (e) technical testing and analysis services, (h) services incidental to mining, (m), related scientific and technical consulting services, (n) maintenance and repair of equipment (not 
including maritime vessels, aircraft or other transp ort equipment) or (t) speciality design services. 
.  
4.39.  Under communication services courier se rvices are not recorded in Lao's commitments 
under the Agreement. On telecommunications, the joint venture requirement has been retained 
but the mode 3 foreign equity limit of 60% has been removed compared to the GATS. For basic 
telephony, Lao's market access restrictions have  generally been reduced compared to the GATS, 
although (h), (i) and (j) are now subject to a jo int venture requirement in comparison to "none" 
under the GATS. In construction services equity requirements present in Lao's GATS commitments 
have been eliminated under the Agreement. In respect of distribution, Lao's GATS commitments have been removed from its commitments under th e GATS. Lao's GATS commitments in respect of 
primary education are not included under the Ag reement, although other education sub-sectors 
benefit from reduced market access and nation al treatment limitations under the Agreement . 
4.40.  For environmental services, Lao has broade ned the sub-sectoral definitions by removing 
CPC exceptions. On Financial Services, in banking, there are a reduced number of sub-sectors in 
which commitments are made in comparison with  the GATS, although the remaining sub-sectors 
generally benefit from the removal of equity li mits and clearer and reduced market access and 
national treatment limitations. Although Lao had undertaken commitments on insurance, health, 
and air transport under the GATS, under the Agreement those sectors are not the subject of 
commitments.  
Table 4.7 Lao PDR: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4) 
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ √ 
B. Computer and related services  √ - 
C. Research and development √  
D. Real estate -  
E. Rental/Leasing serv ices without operators -  
F. Other √ Not Scheduled 
2. COMMUNICATION SERVICES   
A. Postal -  
B. Courier √  WT/REG284/1 
 
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  Sectors GATS FTA 
C. Telecommunication  √ √ 
D. Audiovisual - - 
E. Other - - 
3. CONSTRUCTION AND RELATED 
ENGINEERING SERVICES √ √ 
4. DISTRIBUTION SERVICES √ Not Scheduled 
5. EDUCATION SERVICES √ √ 
6. ENVIRONMENTAL SERVICES √ √ 
7. FINANCIAL SERVICES   
A. All insurance and insu rance-related services √ Not Scheduled 
B. Banking and other financial services √ √ 
8. HEALTH RELATED AND SOCIAL SERVICES √ Not Scheduled 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels an d restaurants √ √ 
B. Travel agencies and tour operators √ √ 
C. Tourist guides   
D. Other √  
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES   
11. TRANSPORT SERVICES   
A. Maritime -  
B. Internal waterways - - 
C. Air  √ - 
D. Space - - 
E. Rail  - - 
F. Road - - 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED 
ELSEWHERE - - 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:  Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Lao PDR's Schedule of Specific Commitment s under the GATS (GATS/SC/150) and Annex under the 
Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.1.5  Malaysia 
4.41.  Table 4.8 below sets out the services commitments of Malaysia under the Agreement in 
comparison to its commitments under the GATS. In its horizontal commitments under the GATS 
Malaysia has increased the threshold for approval of acquisitions, mergers and takeovers from RM 
5 million under the GATS to RM10 million. In respect of accounting and taxation services Malaysia 
has improved the mode 3 market access aggregate foreign investment limit from 30% in the GATS 
to 40%. The English language qualification examination requirement set out in the additional commitments section of Malaysia's GATS schedule is removed under the Agreement. According to 
the Parties the elimination of the English language qualification examination is an improvement.  
For multidisciplinary services (architecture, engineering and quantity surveying) Malaysia has added a mode 3 limitation that includes a maximum foreign equity limit of 30% and a prohibition 
on foreign directors. The Parties considered that this represented an improvement in Malaysia's 
market access commitments. Malaysia has added new commitments on urban planning, and landscaping services compared to the GATS. Unde r the Agreement Malaysia has not included its 
GATS commitments on medical speciality services. Under computer services, it has improved upon 
its GATS commitments by replacing its limitations on market access with "none" across the market 
access and national treatment columns. It has added the subsector of data processing services (CPC 843) and the maximum shareholding for mode 3 in advertising services has been increased 
to 49% from 30% under the GATS.  
4.42.  For telecommunications, Malaysia has increased the maximum foreign equity limit to 49% 
from 30% under the GATS. On audiovisual services, the number of market access limitations has WT/REG284/1 
 
- 53 - 
 
  been reduced but the subsector of broadcasting services in which it has GATS commitments has 
been removed. In construction services Malaysia has increased the maximum foreign equity limit to 49% from 30% and has taken new commitments in education services.  
4.43.  In financial services, with regard the acceptance of deposits in the banking sector, Malaysia 
has reduced the market access limitations in the GATS and under national treatment removed the 
maximum foreign shareholding li mit of 30% (this limit has also been removed in respect of 
lending). Improvements have also been made under leasing, where under market access the 30% 
equity limit has been increased to 49%. For health services, it has added two new subsectors, 
medical speciality services (CPC 93122) and ve terinary services (CPC 932). Market access 
limitations in mode 3 on private hospital servic es (CPC 93110) has seen an increase in permitted 
foreign shareholding in a joint venture from 30% to 49%. In tourism and travel related services, 
foreign equity limits in hotels and restaurant s have been increased to 49% from 30% under 
Malaysia's GATS commitments. Under transport services, in international maritime transport, Malaysia has removed the exclusion on government cargo.  
Table 4.8 Malaysia: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)
 
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ Improved 
C. Research and development √ √ 
D. Real estate - - 
E. Rental/Leasing serv ices without operators √ √ 
F. Other √ √ 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - - 
C. Telecommunication  √ √ 
D. Audiovisual √ √ 
E. Other - - 
3. CONSTRUCTION AND RELATED 
ENGINEERING SERVICES √ Improved 
4. DISTRIBUTION SERVICES - - 
5. EDUCATION SERVICES - New 
6. ENVIRONMENTAL SERVICES - - 
7. FINANCIAL SERVICES   
A. All insurance and insu rance-related services √ Improved  
B. Banking and other financial services √ Improved 
8. HEALTH RELATED AND SOCIAL SERVICES √ Improved 
9. TOURISM AND TRAVEL RELATED 
SERVICES   
A. Hotels an d restaurants √ Improved 
B. Travel agencies and tour operators √ √ 
C. Tourist guides - - 
D. Other - √ 
10. RECREATIONAL, CULTURAL AND 
SPORTING SERVICES √ √ 
11. TRANSPORT SERVICES   
A. Maritime √  Improved 
B. Internal waterways - - 
C. Air  - - 
D. Space - - 
E. Rail  - - 
F. Road - - 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED 
ELSEWHERE √ √ 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:  Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. WT/REG284/1 
 
- 54 - 
 
  Not scheduled:  Commitment in the GATS schedule, but not under the Agreement. 
 Source:  Malaysia's Schedule of Specific Commitmen ts under the GATS (S/DCS/W/MYS) and Annex under the 
Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.1.6  Myanmar 
4.44.  A comparison of Myanmar's services commitments under the Agreement with its GATS 
commitments is set out below in Table 4.9. In comparison to its horizontal limitations scheduled 
under the Agreement, under the GATS Myanmar had no horizontal restrictions. Under the 
Agreement Myanmar has entered a broad range of new sectors and sub-sectors. In comparison, 
under the GATS Myanmar only has commitments in one sector (tourism and travel related 
services, where modes 1 to 3 were bound at "none" in the market access column and for modes 1 
and 2 "none" in respect of national treatment). That sector is not the subject of commitments 
under the Agreement.  
Table 4.9 Myanmar: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS  FTA 
1. BUSINESS SERVICES   
A. Professional services - New 
B. Computer and related services  -  New 
C. Research and development - - 
D. Real estate -  - 
E. Rental/Leasing services without operators - - 
F. Othe r -  New 
2. COMMUNICATION SERVICES   
A. Postal -  - 
B. Courie r - - 
C. Telecommunication  -  - 
D. Audiovisual - New 
E. Othe r -  - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES - New 
4. DISTRIBUTION SERVICES - - 
5. EDUCATION SERVICES  - √ 
6. ENVIRONMENTAL SERVICES - - 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services  - - 
B. Banking and other financial services - - 
8. HEALTH RELATED AND SOCIAL SERVICES  - - 
9. TOURISM AND TRAVEL RELATED SERVICES    
A. Hotels and restaurants  √ - 
B. Travel agencies and tour operators √ - 
C. Tourist guides -  - 
D. Othe r - - 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES - - 
11. TRANSPORT SERVICES    
A. Maritime -   New 
B. Internal waterways - - 
C. Air  -  New 
D. Space - - 
E. Rail  -  - 
F. Road - - 
G. Pipeline -  - 
H. Services auxiliary to all modes of transport  √ - 
I. Othe r -  - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE  - - 
 
Note: √:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. New:   New commitments made under the Agreement. Not scheduled: Commitment in the GATS schedule, but not under the Agreement.  Source:  Myanmar's Schedule of Specific Commitme nts under the GATS (S/DCS/W/MMR) and Annex under 
the Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. WT/REG284/1 
 
- 55 - 
 
  4.5.1.7  The Philippines 
4.45.  Table 4.10 below sets out the commitments  of the Philippines under the Agreement in 
comparison to the GATS.  
4.46.  In its horizontal limitations, the Philippines has introduced new limitations on national 
treatment for permanent residents. It has taken new commitments in professional services and 
other sectors, compared to the GATS (the latter mo stly relating to energy resource development). 
Under telecommunications, the Philippines has added new sub-sectors (a)-(g), broadening the 
coverage under the sector in comparison to it s GATS commitments. Commitments under education 
and environment are also new in comparison  to the GATS. On insurance, the maximum 
permissible percentage of voting stock under mode 3 has been lifted from 40% to 51%. On banking, the mode 3 national treatment restriction has been moved to the national treatment 
column, and GATS numerical limitations on branches have been eliminated. 
4.47.  On tourism, the definition of restaurants has been widened in comparison with its GATS 
commitments. The mode 3 prohibition on foreign equity in independent hotel restaurants has been 
removed and commitments in air transport have also been improved with the new commitment on 
off-line carriers.  
Table 4.10 The Philippines: comparison betw een the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services - New 
B. Computer and related services  - - 
C. Research and development - - 
D. Real estate - - 
E. Rental/Leasing serv ices without operators - - 
F. Other - New 
2. COMMUNICATION SERVICES   
A. Postal - New 
B. Courier √ √ 
C. Telecommunication  √ Improved 
D. Audiovisual - - 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES - New 
4. DISTRIBUTION SERVICES - - 
5. EDUCATION SERVICES - New 
6. ENVIRONMENTAL SERVICES - New 
7. FINANCIAL SERVICES   
A. All insurance and insu rance-related services √ Improved 
B. Banking and other financial services √ Improved 
8. HEALTH RELATED AND SOCIAL SERVICES - - 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels an d restaurants √ Improved 
B. Travel agencies and tour operators √ Improved 
C. Tourist guides - - 
D. Other √ √ 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES - - 
11. TRANSPORT SERVICES   
A. Maritime √ √ 
B. Internal waterways - - 
C. Air  √ Improved 
D. Space - - 
E. Rail  √ Not scheduled 
F. Road √ √ 
G. Pipeline - - 
H. Services auxiliary to all modes of transport √ √ 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
 WT/REG284/1 
 
- 56 - 
 
  Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:   Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Philippines' Schedule of Specific Commitments under the GATS (S/DCS/W/PHL) and Annex under the 
Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.1.8  Singapore 
4.48.  Table 4.11 sets out the services commitments of Singapore under the Agreement in 
comparison to the GATS. In respect of many serv ices subsectors, under the Agreement, Singapore 
has undertaken commitments that use definition s which include specific CPC references, in 
contrast to its commitments under the GATS. According to the Parties, using CPC references would allow for greater certainty on the scope of the covered subsectors, and provide more clarity to 
businesses on the market access committed in the sectors. It also allows for greater harmonization 
across service sectors in different economies. 
4.49.  Taxation services has benefitted from the elimination of the GATS mode 1 national 
treatment limitation. Architectural services (CPC 8671) is a newly committed subsector. 
Engineering Services (CPC 8672) has improved wi th a minimum 51% of dire ctors requiring to be 
registered, in comparison to 66% under the GATS. New subsectors have been added under the 
Agreement with respect to technical testing and analysis services. Distribution services is a new 
sector in comparison to Singapore's GATS commitments.  
4.50.  In respect of financial services, in bank ing, Singapore has made improvements in some 
mode 3 market access limitations. Health is a newly committed sector. In respect of travel 
agencies, Singapore has improved mode 3 market access compared to the GATS. International 
maritime passenger transport is a newly committed subsector. 
Table 4.11 Singapore: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ √ 
C. Research and development √ Improved 
D. Real estate - New 
E. Rental/Leasing services without operators - New 
F. Other √ Improved 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier √ √ 
C. Telecommunication  √ √ 
D. Audiovisual √ Improved 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ √ 
4. DISTRIBUTION SERVICES - New 
5. EDUCATION SERVICES - New 
6. ENVIRONMENTAL SERVICES - New 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services √ √ 
B. Banking and other financial services √ Improved 
8. HEALTH RELATED AN D SOCIAL SERVICES - New 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and restaurants √ √ 
B. Travel agencies and tour operators √ Improved 
C. Tourist guides √ √ 
D. Other - - 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES   
A. Entertainment -  New 
B. News agency - - 
C. Libraries, archives, museums and other cultural √ √ WT/REG284/1 
 
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  Sectors GATS FTA 
services 
D. Sporting and other recr eational services - New 
E. Other 
 - - 
11. TRANSPORT SERVICES   
A. Maritime √ Improved 
B. Internal waterways - - 
C. Air  - - 
D. Space - - 
E. Rail  - - 
F. Road - - 
G. Pipeline - - 
H. Services auxiliary to all modes of transport - - 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:   Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Singapore' Schedule of Specific Commitmen ts under the GATS (S/DCS/W/SGP) and Annex under the 
Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.1.9  Thailand 
4.51.  Table 4.12 below sets out Thailand's commitments under the Agreement in comparison to 
the GATS. In its horizontal commitments Thailand has noted (in both the market access and national treatment column) that Parties to the Agr eement shall not exercise rights in relation to 
permanent residents under the Agreement.  
4.52.  Under business services, in engineering and urban planning, mode 1 market access now 
states "none" compared to "unbound" under the GA TS. Other computer services: software training 
services for staff of clients (part of CPC 84900) is a new subsector. Under telecommunications, in 
its horizontal limitations at the beginning of the section, the foreign equity participation limit has 
been increased to 25%. The telecommunications reference paper is not referred to in the schedule under the Agreement. Under education, Thailand ha s added higher and adult education as well as 
foreign language tuition. Under hotels, Thailand has added camping and caravan site services.  
Table 4.12 Thailand: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ Improved 
C. Research and development - - 
D. Real estate - - 
E. Rental/Leasing services without operators √ √ 
F. Other √ √ 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - - 
C. Telecommunication  √ Improved 
D. Audiovisual √ √ 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ √ 
4. DISTRIBUTION SERVICES √ √ 
5. EDUCATION SERVICES √ Improved 
6. ENVIRONMENTAL SERVICES √ √ 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services √ √ 
B. Banking and other financial services √ √ 
8. HEALTH RELATED AND SOCIAL SERVICES - - 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and restaurants √ Improved WT/REG284/1 
 
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  Sectors GATS FTA 
B. Travel agencies and tour operators √ √ 
C. Tourist guides - - 
D. Other √ √ 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES √ √ 
11. TRANSPORT SERVICES   
A. Maritime √ √ 
B. Internal waterways - - 
C. Air  √ √ 
D. Space - - 
E. Rail  √ √ 
F. Road √ √ 
G. Pipeline - - 
H. Services auxiliary to all modes of transport √ √ 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:   Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Thailand's Schedule of Specific Commitments under the GATS (S/DCS/W/THA/Rev.1) and Annex 
under the Agreement. The comparison only concer ns market access and national treatment for 
modes 1-3, and not mode 4. 
 
4.5.1.10  Viet Nam 
4.53.  Viet Nam's commitments under the Agreement and the GATS are compared in Table 4.13 
below. Viet Nam has added, under mode 3 market access, the right for foreign lawyers organizations to employ Vietnamese lawyers. Under education services it has added a list of permitted fields of study in the horizontal schedule note to the sector.  
Table 4.13 Viet Nam: comparison between  the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ √ 
C. Research and development √ √ 
D. Real estate - - 
E. Rental/Leasing serv ices without operators √ √ 
F. Other √ √ 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier √ √ 
C. Telecommunication  √ √ 
D. Audiovisual √ √ 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ √ 
4. DISTRIBUTION SERVICES √ √ 
5. EDUCATION SERVICES √ Improved 
6. ENVIRONMENTAL SERVICES √ √ 
7. FINANCIAL SERVICES   
A. All insurance and insu rance-related services √ √ 
B. Banking and other financial services √ √ 
8. HEALTH RELATED AND SOCIAL SERVICES √ √ 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels an d restaurants √ √ 
B. Travel agencies and tour operators √ √ 
C. Tourist guides - - 
D. Other - √ 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES √ √ 
11. TRANSPORT SERVICES   WT/REG284/1 
 
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  Sectors GATS FTA 
A. Maritime √ √ 
B. Internal waterways √ √ 
C. Air  √ √ 
D. Space - - 
E. Rail  √ √ 
F. Road √ √ 
G. Pipeline - - 
H. Services auxiliary to all modes of transport √ √ 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
 
Note: √:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:   Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  Viet Nam's Schedule of Specific Commitme nts under the GATS (GATS/SC/142) and Annex under the 
Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.5.2  Australia and New Zealand 
4.54.  Australia and New Zealand have services commitments in relation to each other contained 
in the Protocol on Trade in Services to the Australia New Zealand Closer Economic Relations Trade 
Agreement (ANZCERTA) 1988 and its related agreements and understandings (CER). Australia and New Zealand exchanged letters setting out an ag reement to limit application of the AANZFTA 
between each other, given ANCERTA and CER. Under the exchange of letters, Australia and 
New Zealand agreed to consider the merits of ha ving certain chapters of the AANZFTA, including 
the chapter on Trade in Services, Annex on Financial Services and Annex on Telecommunications, 
apply between each other. In the interim, those chapters will not create rights and obligations 
between Australia and New Zealand. 
4.5.2.1  Australia 4.55.  In its services commitments under the Agreement, Australia has bound a number of 
improvements in comparison to its commitments  under the GATS (see Table 4.14 below). At a 
horizontal level, Australia's descriptions of the requirement to submit investments to examination under the Foreign Acquisitions and Takeovers Act 1975 now includes specific threshold amounts. 
According to the Parties the effect of these indica ted thresholds for FATA review was to grant more 
liberal access compared to the GATS.  Under the GATS all foreign investment may be subject to 
FATA review, irrespective of th e level of investment. Australia's AANZFTA commitments limit the 
circumstances in which a proposed investment would be subject to FATA review.  
4.56.   Under Business Services, Professional Services, Legal Services, a broader range of legal 
services are now the subject of commitments und er the Agreement in comparison to the GATS. 
Full access is now granted to the domestic law (host-country law) sub-sector of Australia's legal 
services market. Australia has also included legal arbitration and conciliation/mediation services to 
its covered subsectors. On accounting, Australia has moved a residency requirement from the market access to the national treatment colu mn, improving the access available under the 
commitment. Under nursing, its commitments under the Agreement include services supplied by 
registered nurses and midwives, a new subsector not contained in its GATS commitments. Under computer and related services Australia has amende d the definition of the sector, now defining it 
by reference to CPC 84, (now only excluding measures relating to content covered by CPC 844 and 
849, an improvement compared to its more specific commitments for listed sub-sectors under the GATS). Under services incidental to mining, Australia's commitments under the Agreement contain a broader definition of the subsector vis-a-vis  its GATS commitments. Under related scientific and 
technical consulting services, Australia's commitments under the Agreement define this subsector 
by reference to CPC 8675, compared to the GA TS, resulting in a broader commitment. Under 
telecommunications Australia's conditions on mode 3 market access have been reduced in scope, 
resulting in a broader commitment. Under education services (other education services), Australia 
has expanded the illustrative list of services de scribed in the definition of the subsector. For WT/REG284/1 
 
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  environmental services it has replaced "unbound " under mode 1 market access with "none" and 
has a different definition of the committed subsector, as well as new subsectors (C. protection of ambient air and climate (CPC 9404)", D. remediation and cleanup of soil and water CPC 9406 and F. protection of biodiversity and landscape (CPC 9406)
26 and G. other environmental and ancillary 
services (CPC) 9409).  
4.57.  Australia's mode 1 and 3 market access restrictions on investment under the Agreement on 
Financial Services are reduced in number and apparent scope. For banking, several market access 
and national treatment restrictions have been re moved in comparison to its GATS schedule. For 
transport, Australia has undertaken new additional commitments on port services in respect of maritime transport services. Maritime cargo handling, customs clearance and maritime agency services are new subsectors compared to Australia's GATS commitments. Australia has also made 
new commitments in rail transport services and taken new sub sectoral commitments under 
services auxiliary to all modes of transport.  
Table 4.14 Australia: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ √ 
C. Research and development √ √ 
D. Real estate √ √ 
E. Rental/Leasing services without operators √ √ 
F. Other √ Improved 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - - 
C. Telecommunication  √ Improved 
D. Audiovisual - - 
E. Other - - 
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES √ Improved 
4. DISTRIBUTION SERVICES √ Improved 
5. EDUCATION SERVICES √ Improved 
6. ENVIRONMENTAL SERVICES √ Improved 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services √ Improved 
B. Banking and other financial services √ Improved 
8. HEALTH RELATED AND SOCIAL SERVICES √ √ 
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and restaurants √ √ 
B. Travel agencies and tour operators √ √ 
C. Tourist guides √ √ 
D. Other - - 
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES √ √ 
11. TRANSPORT SERVICES   
A. Maritime √ Improved 
B. Internal waterways - - 
C. Air  √ √ 
D. Space - - 
E. Rail  - New 
F. Road √ √ 
G. Pipeline √ √ 
H. Services auxiliary to all modes of transport √ Improved 
I. Other - - 
12. OTHER SERVICES NOT INCLUDED ELSEWHERE - - 
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. New:   New commitments made under the Agreement. Improved:  Improved commitments made under th e Agreement compared to those under the GATS 
Not scheduled:  Commitment in the GATS schedule, but not under the Agreement. 
 
                                               
26 Per footnote 5 to Australia's Services Schedule under the Agreement, "Australia's commitments under 
items 6.D and 6.F combine to cover the entirety of CPC 9406 services." WT/REG284/1 
 
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  4.5.2.2  New Zealand 
4.58.  A comparison of New Zealand's commitments under the Agreement with its GATS 
commitments is found in Table 4.15 below. Under professional services, for legal services, New Zealand's commitments under the Agreement appear more liberal than the GATS, with an 
expanded list of covered sub-sectors in which prac tice is permitted. On taxation services the 
definition of the covered subsector under the Agreement adds the CPC code 86301. On engineering services a national treatment limi tation in respect of modes 1 and 3 has been 
removed. Subsectors in which new commitments are made are integrated engineering services 
and consultancy related to urban planning and landscape architecture.  
4.59.  Under computer and related services New Zealand has added maintenance and repair of 
office machinery and equipment including computers (CPC 845) and other computer services 
(CPC 849). Under other business services New Zealand has added the subsectors of management 
consulting services (CPC 865) and services relate d to management consulting (CPC 866) as are 
placement and supply services of personnel (C PC 872), photographic services (CPC 875) and 
convention services (CPC 87909), credit report ing services (CPC 87901) and collection agency 
services (CPC 87902), interior design services (CPC 87907), telephone answering services (CPC 
87903) duplicating services (CPC 87904) and other business services the inclusion of which are an 
improvement compared to its commitments under the GATS.  
4.60.  Under other, New Zealand has added renting services related to equipment for construction 
of demolition of buildings or civil engineering, wi th operator (CPC 518). Under financial services, in 
non-life insurance services, New Zealand has removed its market access mode 1 and 3 limitations 
in favour of the Apple and Pear Marketing Boar d. This mode 1 and 3 limitation has also been 
removed from New Zealand's Insurance Intermediation Services.  
4.61.  Under education services New Zealand has improved its commitments under the Agreement 
by adding (CPC 929). Similarly, whereas in GATS New Zealand did not make any commitments in 
Environmental Services, under the Agreement New Zealand also makes commitments across (CPC 9401, 9402, 9403, 9404, 9405, 9406 and 9409). 
Table 4.15 New Zealand: comparison between the GATS and the Agreement specific 
commitments in trade in services (excluding mode 4)  
Sectors GATS FTA 
1. BUSINESS SERVICES   
A. Professional services √ Improved 
B. Computer and related services  √ Improved 
C. Research and development - - 
D. Real estate √ √ 
E. Rental/Leasing services without operators √ √ 
F. Other √ Improved 
2. COMMUNICATION SERVICES   
A. Postal - - 
B. Courier - √ 
C. Telecommunication  √ √ 
D. Audiovisual √ √ 
E. Other -  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES √ Improved 
4. DISTRIBUTION SERVICES √ √ 
5. EDUCATION SERVICES √ Improved 
6. ENVIRONMENTAL SERVICES - Improved 
7. FINANCIAL SERVICES   
A. All insurance and insurance-related services √ Improved 
B. Banking and other financial services √ √ 
8. HEALTH RELATED AN D SOCIAL SERVICES -  
9. TOURISM AND TRAVEL RELATED SERVICES   
A. Hotels and restaurants √ √ 
B. Travel agencies and tour operators √ √ 
C. Tourist guides √ √ 
D. Other -  
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES -  
11. TRANSPORT SERVICES   
A. Maritime √ √ 
B. Internal waterways - √ 
C. Air  √ √ WT/REG284/1 
 
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  Sectors GATS FTA 
D. Space - √ 
E. Rail  √ √ 
F. Road √ √ 
G. Pipeline √ √ 
H. Services auxiliary to all modes of transport   
I. Other -  
12. OTHER SERVICES NOT INCLUDED ELSEWHERE -  
Note: 
√:   Commitments in the GATS schedule. 
-:   No commitments either under the GATS or the Agreement. Improved:   Improved commitments made under th e Agreement compared to those under the GATS. 
New:   New commitments made under the Agreement. Not scheduled:  Commitment in the GATS schedule, but not under the Agreement.  Source:  New Zealand's Schedule of Specific Commit ments under the GATS (S/DCS/W/NZL) and Annex under 
the Agreement. The comparison only concerns market access and national treatment for modes 1-3, and not mode 4. 
 
4.6  Regulatory provisions  
4.6.1  Domestic regulation 
4.62.  Article 10 of Chapter 8 concerns domestic regulation. Article 10.1 mirrors GATS Article VI.1 
and provides that in sectors where specific co mmitments are undertaken each Party shall ensure 
that all measures of general application affecting trade in services are administered in a reasonable, objective and impartial manner. Article 10.2 mirrors GATS Article VI.4 and provides 
that the Parties will jointly review the results of WTO negotiations on domestic regulation pursuant 
to Article VI.4 of the GATS and shall amend Arti cle 10 after consultations in order to bring the 
results of those negotiations into effect under this Agreement. Article 10.3 mirrors GATS 
Article VI.3. Article 10.2 mirrors GATS Article VI.5(b). Article 10.5 mirrors and expands on Article 
VI.3 of the GATS, adding greater specificity to the treatment of an incomplete application and reasons for the rejection of an application. Article 10.6 mirrors GATS Article VI.6. Article 10.7 
requires the Parties to permit the use of ordinary  business names, to the extent of its domestic 
laws and regulations.  
4.6.2  Recognition 4.63.  Article 16 of Chapter 8 concerns recognition. Articles 16.1-4 mirror GATS Article VII.1-3 and 
5 respectively. Article 16.3 requires the Parties to  encourage competent bodies in its territory to 
enter into negotiations for agreement or arrangements on recognition of, inter alia , professional 
qualifications licensing and registration requirements.  
4.6.3  Subsidies 
4.64.  Article 18 on Subsidies provides in Article 18.1 that the Parties will review issue of 
disciplines on subsidies in light of any disciplines agreed under Article XV of the GATS. Article 18.2 
reproduces most elements of GATS Article XV.  
4.6.4  Safeguards 4.65.  Article 19 of Chapter 8 concerns Safeguard measures. Article 19.2 permits a Party which 
considers that substantial adverse impact to a service sector has occurred as a result of its 
implementation of its commitments under the Agreement, that Party may request consultations 
with the other Party or Parties. The requested Party or Parties shall enter into consultations with the first Party. Per Articles 19.3 and 19.4, any measures taken under Article 19.2 shall be mutually 
agreed by the Parties concerned, and notified to the other Parties as soon as practicable and at the 
next meeting of the Services Committee established under Article 24 of the Agreement.  
4.66.  Under Article 4 of Chapter 15 any Party ex periencing difficulties with its balance of 
payments may adopt or maintain restrictions on trade in services on which it has undertaken 
commitments, including on payments or transfers for transactions or adopt or maintain restrictions on payments or transfers related to covered inve stments as defined in Article 2(a) of Chapter 11 
(Investments). Article 4.2 provides that any restri ctions under Article 4.1(b) and (c) must comply WT/REG284/1 
 
- 63 - 
 
  with Articles 4.2(a)-(e). Any restrictions adopted under Article 4.1 must be notified to the other 
Parties. 
4.6.5  Other  4.67.  Article 11 of Chapter 8 concerns transparency. It sets out obligations in relation to 
publication of measures affecting trade in services and international agreements to which a Party 
is a signatory and contact points.  
4.68.  Article 17 of Chapter 8 on Payments and Tr ansfers mirrors Article XI of the GATS, with the 
exception of the cross reference to Article 4 of Chapter 15 (see below).  
4.69.  Article 20 of Chapter 8 concerns increasing participation for newer ASEAN Member States in 
which the Parties note the need to increase the participation of newer ASEAN Member States by 
according special and differential treatment to them and facilitating their participation in the 
Chapter through commitments relating to the objectives set out in sub-paragraphs 20(a)-(d).  
4.70.  Article 23.1 of Chapter 8 incorporates the GATS Annex on Telecommunications by reference, 
and in 23.2 notes that additional provisions on financial services and telecommunications are set 
out in Chapter 8's Annexes. Article 24 of Chapter 8 establishes a Committee on Trade in Services. 
Its functions are set out in Article 24.2 (a)-(f).  
4.71.  Article 9 of Chapter 11 concerns expropriation and compensation for covered investments, 
and prohibits expropriation and compensation except if  it is (a) for a public purpose, (b) done in a 
non-discriminatory manner, (c) on payment of prompt, adequate and effective compensation and (d) done in accordance with due process of law.  The modalities for payment of compensation are 
set out in Article 9.2-6.  
4.7  Sector specific provisions on trade in services 
4.7.1  Financial Services 4.72.  Chapter 8 includes an Annex on Financial Services. The Annex comprises Articles 1-8, and 
very closely follows the GATS Annex on Financial Services. Article 5 concerns regulatory 
transparency.  
4.73.  Article 5 of the Annex on Financial Services establishes obligations in order to ensure that 
measures of general application adopted or maintained by a Party (Article 5.2) or self-regulatory 
organisations (Article 5.3) are promptly published or otherwise made publicly available. Article 5.4 
relates to the provision of enquiry points. Articles 5.5-5.8 relate to procedural arrangements concerning treatment of administrative decisions on applications to provide financial services.  
4.74.  Article 6 on financial services exceptions provides that nothing in the Chapter shall prevent 
a Party from taking measures necessary to secure compliance with its laws or regulations consistent with the Chapter, including those relating to deceptive and fraudulent practices and 
other matters listed in the Article. Article 7, on transfers of information and processing of 
information, provides in Article 7.1 that a Party shall not take measures that (a) prevent transfers of information, including transfers of data by el ectronic means, necessary for the conduct of the 
ordinary business of a financial service supplier, (b) prevent the processing of information 
necessary for the conduct of the ordinary business of a financial service supplier, or (c) prevent 
transfers of equipment necessary for the conduct of the ordinary business of a financial service 
supplier, subject to importation rules consistent with international agreements. Article 7.2 sets out 
derogations from the principles set out in Article 7.1. Article 8 mirrors Article 4 of the GATS Annex 
on Financial Services.  
4.7.2  Telecommunications services 
4.75.  Chapter 8, Articles 1-13 (and Appendix) contains an Annex on Telecommunications. That 
Annex incorporates elements of the GATS Annex on Telecommunications and the Reference Paper on Basic Telecommunications. Definitions are set out in Article 2 of the Annex.  WT/REG284/1 
 
- 64 - 
 
  4.76.  Article 3 concerns transitional arrangements, for the application of certain key obligations 
under the Annex. Article 3 provides that a Party may delay the application of the obligations under Articles 4 (Competitive Safeguards), 6 (Interconnection), 7 (Co-location), 8 (Leased Circuits Services) and Article 9.2 (Resolution of Disputes) which are set out in the Appendix to the Annex 
on Transitional Arrangements. Brunei, Cambod ia, Laos, Myanmar, Singapore, Thailand and 
Viet Nam have all set out transitional reservations  in that Appendix. According to the Parties, the 
transitional arrangements vary among the Parties (e.g. a new telecommunications law comes into 
force after expiration of the last concession contract). Except for Brunei Darussalam and 
Singapore, all the other ASEAN Parties with transi tional arrangements will have to verify if the 
conditions set out in the transitional arrangements  have lapsed. For Lao PDR, the transition period 
for LAO PDR is still valid as it is stated in the "Appendix on Transitional Arrangements" that the 
obligation applies for 3 years after the date of Laos' accession to the WTO. Laos became a WTO 
member on 2 February 2013. For Thailand, the obliga tion in Article 9.2 was applied on the date of 
entry into force of the agreement. The obligations  in Articles 4, 6, 7 and 8 will apply after the 
expiration of the last concession contract, in 2018.  
4.77.  Article 4 of the Annex on Telecommunications concerns Competitive Safeguards and 
provides that (subject to Article 3) each Party shall prevent suppliers of public telecommunications 
transport networks or services from engaging in anti-competitive practices. An inclusive list of such 
practices is set out in Article 4.2 of the Annex. Article 5 on Licensing requires that when licences are required, all measures relating to telecomm unication transport networks or services are 
published or otherwise made publicly available. An inclusive list of information required to be 
included is set out Article 5.1(a)-(g).  
4.78.  Article 6 of the Annex on Telecommunications concerns interconnection and closely follows 
the Reference Paper on Basic Telecommunications. Footnote 2 to that Article contains an express 
reservation in respect of Thailand and Viet Nam in respect of cross-border supply of services. 
Article 7 on Co-location, requires in Article 7.1 th at the Parties ensure that major suppliers in its 
territory (a) provide to suppliers of public telecommunications physical co-location of equipment 
necessary for interconnection and (b) if not practicable for technical reasons, cooperate with 
suppliers of public telecommunications transport networks or services of other Parties to find and implement a practical and commercially viable alternative solution.  
4.79.  Article 9 on resolution of disputes requires that a supplier of public telecommunications 
transport networks or services of another Party who requests interconnection shall have recourse 
to a telecommunications regulatory body to resolve disputes in relation to such interconnection. Article 10 on transparency exhorts the Parties to tr y and make information it is required to publish 
available on the internet.  
4.80.  Article 11 concerns telecommunications regulatory bodies. Article 11.1 requires each Party 
to establish or maintain a telecommunications regulatory body. Articles 11.2-5 set out the 
minimum requirements for such bodies under the Annex.
27  
4.81.  Article 12 of the Annex describes the universal service obligation, and mirrors Article 3 of 
the Basic Telecoms Reference Paper.  
4.7.3  E-Commerce 
4.82.  Chapter 10, Articles 1-10 concern Electronic Commerce. The objectives of the Chapter are 
set out in Article 1, (a) to promote electronic commerce among the Parties, enhance co-operation regarding development of electronic commerce, and (c) promote the wider use of electronic 
commerce globally.  
4.83.  Article 3 concerns transparency. Article 3.1 requires that each Party publish make publicly 
available all relevant measures of general application pertaining to the operation of the Chapter. 
Article 4 on Domestic Regulatory Frameworks requires each Party to adopt or maintain laws and 
                                               
27 Thailand: The National Broadcasting and Telecommunications Commission is Thailand’s 
telecommunications’ regulatory body  acting in accordance with Ar ticles 11.2-5 under the annex;  
Australia: the Australian Competit ion and Consumer Commission (ACCC)  is the regulatory authority;  
New Zealand: New Zealand has a telecommunications regulatory body. The Ministry of Business, 
Innovation and Employment and the Comm erce Commission act in this capacity. WT/REG284/1 
 
- 65 - 
 
  regulations that take into account the UNICTRAL Model Law on Electronic Commerce (1996). 
Article 5 concerns Electronic Authentication and Digital Certificates and requires in Article 5.1 that each Party maintain or adopt measures based on international norms for electronic authentication that (a) permit participants in the transactions to determine the authentication methods for their 
electronic transactions, (b) do not limit the recognition of authentication technologies and 
implementation models, and (c) permit participants in electronic transactions to have an opportunity prove their transactions comply with  the Party's domestic laws and regulations.  
4.84.  Article 6 concerns online customer protection using electronic commerce and in Article 6.1 
requires Parties to ensure protection at least equivalent to that provided to customers of other forms of commerce under relevant laws and conditions. Article 7.1 requires the Parties to ensure appropriate protection for the personal data of users of electronic commerce. Article 8.1 on 
paperless trading exhorts the Parties to where possible work towards the implementation of 
initiatives which provide for the use of paperless trading. In Article 9.1 the Parties agree to encourage co-operation in research and training activities that would enhance the development of 
electronic commerce and provides a list of cooperative activities in Article 9.1(a)-(h). Article 10 
provides that Chapter 10 is not subject to the provisions of Chapter 17 on Dispute Settlement. 
5  GENERAL PROVISIONS OF THE AGREEMENT 
5.1  Transparency 
5.1.  Article 6.1 of Chapter 2 incorporates Article X of the GATT 1994. Article 6.2 requires the 
Parties, to the extent possible under domestic law, to make laws, regulations, decisions and rulings covered by Article 6.1 available on the internet.  
5.2.  Article 7.3 provides that Parties must ensure the transparency of non-tariff measures 
permitted under Article 7.2. Article 7.4 requires the Goods Committee to submit an initial report on non-tariff measures within two years of entry into force of the Agreement. According to the 
Parties, the Committee has launched the review, including through the exchange of information on 
non-tariff measures by the Parties, holding policy  workshops to identify key issues and review 
previous international work in this area and initiating a research project, including the conduct of a 
business survey, to assist the review. 
5.2  Current payments and capital movements 5.3.  Article 17.1 of Chapter 8 provides that ex cept in the case of circumstances envisaged in 
Article 4 (Measures to Safeguard the Balance of Pa yments) of Chapter 15 (General Provisions and 
Exceptions), a Party shall not apply restrictions to international transfers or payments for current 
transactions relating to its commitments under the Agreement.  
5.4.  Article 8 of Chapter 11, on transfers, provides in Article 8.1 that each Party shall allow all 
transfers relating to an investment to be ma de freely and without delay into and out of its 
territory. An illustrative list of such transfers is set out in Article 8.1(a)-(g). Article 8.2 provides 
that such transfers shall be allowed to be made in a freely usable currency at the market rate of 
exchange. Article 8.3(a)-(h) sets out in an inclusive list of the circumstances in which a Party may 
prevent or delay a transfer, notwithstanding the provisions of Article 8.1 and 8.2.  
5.3  Exceptions 5.5.  Chapter 15, Articles 1-5 set out general provisions and exceptions. Article 1, on general 
exceptions, provides in Article 1.1 that for the purposes of Chapter 2 (Goods), Chapter 3 (Origin), 
Chapter 4 (Customs Procedures), Chapter 5 (SPS ), Chapter 6 (Standards, Technical Regulations 
and Conformity Assessment Procedures), Article XX of the GATT 1994 is incorporated into the 
Agreement.  
5.6.  Article 1.2 of Chapter 15 provides that for the purposes of Chapter 8 (Services), Chapter 9 
(Movement of Natural Persons) and Chapter 11 (I nvestment) Article XIV of the GATS and its 
footnotes are incorporated into the Agreement.  WT/REG284/1 
 
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  5.7.  Article 1.3 of Chapter 15 sets out the Parties understanding that Article XX(f) of GATT 1994 
includes measures necessary to protect national treasures or specific sites of historical or archaeological value, or measures necessary to support creative arts of national value. Article 1.3 includes a footnote on the phrase "creative arts". Article 1.4 provides that for the purposes of 
Chapter 8 (Services) and Chapter 11 (Investment) nothing in those Chapters shall be construed to 
prevent the adoption or enforcement by a Part y of measures necessary to protect national 
treasures or specific sites of historical or archaeological value, or measures necessary to support 
creative arts of national value. Like Article 1.3, Article 1.4 also includes a footnote on the phrase 
"creative arts". Article 1.5 requires that a Party hold consultations on any needed adjustments to maintain the overall balance of commitments if any action is taken under Article 1.4.  
5.8.  Article 2 of Chapter 15 describes security ex ceptions. Article 3 on taxation measures provides 
in Article 3.1 that nothing in the Agreement shall apply to taxation measures, except in the 
circumstances set out in Article 3.2. Article 3.5 se ts out the hierarchy of the Agreement and double 
taxation conventions. Article 5 of Chapter 15 concerns the Treaty of Waitangi.  
5.4  Accession and Withdrawal 
5.9.  There are no provisions on accession to the Agreement. 5.10.  Article 8.1 of Chapter 18 provides that any Party may withdraw from the Agreement upon 6 
months advance written notice to the other Parties. Per Article 8.2, The Agreement will be 
terminated if (a) Australia withdraws, (b) New Zealand withdraws or (c) the Agreement is in force for less than 4 ASEAN Member States.  
5.11.  Under Article 8 the Parties agree to review the Agreement with a view to furthering its 
objectives in 2016 and every five years thereafter. 
5.5  Institutional framework 5.12.  Chapter 16, Articles 1-2 concern Institut ional Provisions of the Agreement. Article 1.1 
establishes a free trade agreement Joint Committee (FTA Committee). The functions of the FTA 
Committee are set out in Article 2 (a)-(f). Article 1.3 permits the FTA Committee to establish subsidiary bodies. The subsidiary bodies are th e Committee on Trade in Goods established under 
Chapter 2, Article 11; the Services Committee established under Article 24 of Chapter 8; the 
Investment Committee under Article 17 of Chapter 11; and the Intellectual Property Committee under Article 12 of Chapter 13. The FTA Joint Committee has held five meetings since 2010.  
5.13.  The Committee on Trade in Goods may meet at the request of any Party to the Agreement 
to consider any matter under Chapter 2 (Goods), Ch apter 3 (Rules of Origin), Chapter 4 (Customs 
Procedures), Chapter 5 (Sanitary and Phytosanit ary Measures), Chapter 6 (Standards, Technical 
Regulations and Conformity Assessment Procedur es) and Chapter 7 (Safeg uard Measures). The 
functions of the Goods Committee are set out in Article 11.2 of Chapter 2. The Goods Committee 
also has sub committees for rules of origin, SPS and Standards and technical regulations. The Goods Committee has held eight meetings since 2010. 
5.14.  Article 10 of Chapter 2 requires that the Parties designate contact points on any matter 
relating to the Chapter. When a Party considers that any proposed or actual measure of another Party may materially affect trade in goods between the Parties, the Party may request detailed information or consultations in relation thereto. The other Party shall promptly respond to such 
requests. Article 12 requires the Parties to take reasonable measures as may be available to them 
to ensure observance of the provisions of th e Chapter by regional and local governments and 
authorities within its territories.  
5.15.  Chapter 12, Articles 1-8 concern economic co-operation between the Parties. Article 1.1 
provides that the Parties affirm the importance of ongoing economic co-operation initiatives between ASEAN, Australia and New Zealand, and ag ree to complement their existing economic 
partnership in areas of mutual interest. Article 4- 7 set out the structure and implementation of the 
economic cooperation work programme. Article 8 provides that the provisions of Chapter 17 on Dispute Settlement shall not apply to any ma tter under Chapter 11. The Ad-Hoc Economic WT/REG284/1 
 
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  Cooperation Budget Sub-Committee reports to the FTA Joint Committee and has met eight times 
since 2010.  
5.6  Dispute settlement 5.16.  Chapter 17 on Consultations and Dispute Settlement contains Articles 1-21, and Annexes on 
Rules of Procedure for Arbitral Tribunal Proceedings and Optional Procedures for Composing 
Arbitral Tribunals. A diagram describing the process for dispute settlement is set out below.  
5.17.  Article 2 of Chapter 17 contains the definitions used in the Chapter. Article 3, on scope and 
coverage, provides in Article 3.1 that the Chapter applies to the avoidance or settlement of 
disputes arising under the Agreement. It does not apply to disputes under Chapter 5 (SPS), 
Chapter 10 (Electronic Commerce), Chapter 12  (Economic Co-operation) and Chapter 14 
(Competition). Article 3.3 provides that (except as  provided in Article 5 of Chapter 17) the Chapter 
is without prejudice to the rights of a Party to  have recourse to dispute settlement under other 
agreements to which that Party is party.  
5.18.  Article 5 of Chapter 17 provides in Article 5.1 that where a dispute arises under the 
Agreement and another international agreement to which the Parties to the dispute are party, the 
Complaining Party will have the choice of forum. That forum shall then be used to the exclusion of other possible for a in respect of that matter. According to the Parties, if a Complaining Party 
selects dispute settlement under Chapter 17, this would preclude the Responding Party from 
pleading the WTO Agreement is the proper forum. In the same way, if the Complaining Party selects dispute settlement under the DSU, the Responding Party would be precluded from pleading that AANZFTA was the proper forum.  
5.19.  Articles 6 and 7 make up Section B of Chapter 17. Article 6 sets out the procedure for 
consultations with respect to a dispute under the Chapter. Article 6.4 provides that upon receipt of a written request for consultations, the Responding Party shall reply within 7 days and enter into 
consultations within (a) 10 days in the case of urgency or perishable goods, or (b) 30 days. Per 
Article 6.5, if the Responding Party does not enter into consultations within the time-limit or otherwise agrees, the Complaining Party may proceed directly to the establishment of an arbitral 
tribunal pursuant to Article 8. Article 6.6 sets out the obligations of the Parties to cooperate with 
and pursue a good faith solution through consultations. Article 7 of Chapter 17 permits the Parties, at any time, to agree to good offices, co nciliation or mediation (Article 7.1).  
5.20.  Section C, Articles 8-14 set out the adjudication provisions of Chapter 17. Per Article 8, a 
Party may request the establishment of an arbitral tribunal per Article 11 if (a) the Responding 
Party fails to enter into consultations in accordance with Article 6.4, or (b) if consultations fail to resolve the a dispute within 20 days of receipt of request (urgency/perishable goods) or 60 days or 
any other period agreed between the Parties. Article 9 sets out the procedures for multiple 
complaints, Article 10 describes the modalities for third party interventions in a matter before an arbitral tribunal.  
5.21.  Article 11 of Chapter 17 provides in Article 11.2 that an arbitral panel shall consist of 3 
arbitrators, appointed and nominated per Articles 11.9 and 11.10. Procedures for composing arbitral tribunals and the required expertise of ar bitrators are set out in Articles 11.3-13. In the 
event that the Parties cannot reach agreement about the arbitrators to be appointed to an arbitral 
tribunal Article 11.7 permits the Parties to request the Director-General of the WTO make the 
appointments. According to the Parties the Dire ctor-General of the WTO has made no such 
appointments under the Agreement. Once composed, the functions, terms of reference, report and 
working method of the arbitral tribunal must comp ly with the requirements of Article 12.1-10. The 
procedures of the tribunal are set out in Article 13 and the Annex on Rules of Procedure for Arbitral Tribunals. Article 13.1 permits the tribunal, upon request by a Party or on its own initiative, to 
derogate from those procedures. Panels may request information from any individual or body 
which it deems appropriate per Article 13.12. The modalities for issuing the report of the tribunal are set out in Articles 13.13-16. 
5.22.  Section D, Articles 15-17 of Chapter 17 concern Implementation. Article 15.1 provides that 
where an arbitral tribunal finds that the Responding Party has failed to carry out its obligations 
under the Agreement, the Responding Party shall comply with its obligations under the Agreement WT/REG284/1 
 
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  (Article 15.1). Article 15.2 provides that within 30 days of the presentation of the report to the 
Parties to the dispute, the Responding Party shall notify the Complaining Party of its intentions with respect to implementation. The "reasonable period of time" for implementation under Article 15.2(c) is residually defined in Article 15.6 as 15 months. Under Article 16.2 a request for a 
compliance review may only be made after (a) the expiry of a reasonable period of time or (b) a 
notification to the Complaining Party to the Responding Party that it has complied with the obligation in Article 15.1. Compliance Reviews, and the composition and constitution of a 
Compliance Review Tribunal are described in Article 16.  
5.23.  Article 17 of Chapter 17 concern Compensation and Suspension of Concessions or other 
obligations. Per Article 17.1, compensation is voluntary, and, if granted, shall be consistent with the Agreement. Article 17.3 provides that if no satisfactory compensation has been agreed within 
30 days of a request for negotiations for compensation per Article 17.3, the Complaining Party 
may then notify the Responding Party (and all other Parties) that it is suspending the application of the concessions or other obligations under the Agreement to the level of nullification and 
impairment, with effect 30 days from such notifi cation. Further disciplines on the right of the 
Complaining Party to suspend the application of concessions or other obligations and the role of the arbitral panel to examine the same are set out in Article 17.4-11. 
5.24.  Section E of Chapter 17 contains Articles 18-21. Article 18 on Special and Differential 
Treatment involving Newer ASEAN Member States, requires, inter alia , that sympathetic 
consideration be given to the special situation of newer ASEAN Member States. Article 19 concerns expenses in arbitral proceedings, including costs. Article 21.1 provides that all proceedings under 
the Chapter shall be conducted in the English la nguage. The Annex to Chapter 17 sets out detailed 
rules of procedure for arbitral proceedings. The Annex on Optional Procedures for Composing Arbitral Tribunals includes, in Optional Procedures A and B, the possibility that the Director General 
of the WTO may appoint the third arbitrator to an arbitral panel.  WT/REG284/1 
 
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  Chart 5.1 - Chapter 17, Annex on Rules of Pr ocedure for Arbitral Tribunal proceedings 
 
 
  
20 days 
(Art.97.2)   75 days - Art. 16.5  within 7 days (Art. 6.4)  Written request for 
Consultations (Art. 6)   
Consultations  
(Art. 6.6) 
Written request for the 
appointment of arbitral 
tribunal (Art. 8) 
Appointment of arbitrators 
by each Party/Composition 
of arbitral tribunal  
(Art. 6.5, 6.6, 6.7) 
Issuance of arbitral 
tribunal's draft report to 
the Parties (Art. 13.13) 
Issuance of arbitral tribunal's  
final report (Art. 13.3) 
9 months from establishment  Publication of the final arbitral tribunal 
report to all Parties (Art. 13.16) 
Agreement on the reasonable 
period of time to solve  
the dispute  
(Art. 15.5) 
– 
Negotiations on mutually 
acceptable compensation 
(Art.17) 
Opportunity for the 
Parties to review the 
draft (Art. 13.14) No indication on time limit  Agreement on the 
existence or 
consistency with the 
measure taken with 
the recommendations 
of the aribitral tribunal 
(Art. 16.1) 
Failure to agree -  refer 
to compliance review 
tribunal  
(Art. 16.1, 16.2) 
30 days (Art. 17.3)  
No agreement  
(Art. 17.3) 
Request by the 
complaining Party to 
the original arbitral 
tribunal to determine 
the appropriate level 
of any suspension of 
concessions or 
benefits to the Party 
complained against 
(Art. 17.8, 17.10) Response to the written 
request (Art. 6.4)  
Determination of the 
reasonable period of 
time by the arbitral 
tribunal (Art. 15.5) Terms of 
reference 
(Art. 12.2) Fix 
timetable 
(Art. 13.3) Determination by the 
compliance review (Art. 12.3) 
30 days  
(Art. 17.8)if inconsistent   Failure to agree on the 
reasonable period of time - refer 
to the Chair of the original 
arbitral tribunal (Art. 15.5) 
45 days   
(Art. 15.5 
(max. 15 months,  
Art. 15.6) 20 days or 60 days 
(Art. 8.1) Not more than 30 days  
(10 for urgency) WT/REG284/1 
 
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  5.7  Relationship with other agreements concluded by the Parties 
5.25.  In the Preamble to the Agreement the Part ies reaffirm their respective rights, obligations 
and undertakings under the WTO Agreement and other existing international agreements and arrangements. In Article 2.1 of Chapter 18 the Parties reaffirm their rights and obligations under 
the WTO Agreement and other agreements to which the Parties are party. Article 2.2 provides that 
nothing in the Agreement shall be construed to derogate from any right or obligation of a Party under the WTO Agreement and other agreements to which the Parties are party. Article 2.3 
provides that in the event of an inconsistency between this and any other agreement to which two 
or more Parties are party shall immediately consult with a view to finding a mutually satisfactory solution.  
5.26.  Article 3 of Chapter 18 provides that if any international agreement or part thereof referred 
to in the Agreement is amended the Parties shall consult on whether it is necessary to amend the 
Agreement unless the Agreement provides otherwise. 
5.27.  Under side letters signed between New Zealand and Brunei and New Zealand and 
Singapore, these parties confirm that nothing in the AANZFTA will derogate from their rights and 
obligations under the Trans-Pacific SEP agreemen t. Where either agreement provides different 
treatment for an exporter, service supplier or investor from these Parties, that exporter, service 
supplier or investor is entitled to claim the more favourable of the treatments provided under 
either agreement.
28 According to the Parties the side letters regarding the AANZFTA's relation with 
other agreements are intended to ensure that Parties can continue to grant and claim the more favourable treatment, if any, committed under other agreements. Under side letters exchanged 
between Australia and New Zealand the two parties agree that the following provisions of the 
AANZFTA shall not create any rights and obligations new them with regard to safeguard measures (Chapter 7), investment (Chapter 11) and dispute settlement (Chapter 17).
29 Furthermore, 
nothing in the AANZFTA shall be construed to derogate from any rights and obligations under the 
Closer Economic Relations Agreement between Australia and New Zealand.  
5.28.  Table 5.1 below sets out other regional trade agreements to which the Parties are party.  
Table 5.1 ASEAN and Australia and New Zealan d: Participation in other regional trade 
agreements (notified and non-notifi ed, in force), as of 23 June 2014 
RTA Name Date of 
entry into 
force Type of 
Agreement GATT/WTO Notification 
Year WTO Provision 
ASEAN Member States – Collectively 
ASEAN - Republic of Korea 01.01.10 
01.05.09 Goods  
Services 2010 GATT Art. XXIV & Enabling Clause  
GATS Art. V 
ASEAN - India 01.01.10 Goods 2010 Enabling Clause 
ASEAN - Japan 01.12.08 Goods 2009 GATT Art. XXIV 
ASEAN - China 01.01.05 
01.07.07 Goods  
Services 2005 
2008 Enabling Clause 
GATS Art. V 
ASEAN Free Trade Area 
(AFTA) 28.01.92 Goods 1992 Enabling Clause 
Individual ASEAN Member States 
Singapore - Chinese Taipei 19.04.14 Goods & Services 2014 GATT Art. XXIV & GATS Art. V 
                                               
28 Letters dated 27 February 2009 exchanged between New Zealand and Brunei and New Zealand and 
Singapore. Available at: http://www.asean.fta.govt.nz/aanzfta-relat ed-new-zealand-specific-side-instruments/  
29 The following provisions of the Agreement howe ver do create rights between Australia and New 
Zealand: Chapters 1-3 and Chapter 15 which shall only apply between Australia and New Zealand to the extent 
that the Agreement creates and modifies existing rights  and obligations between th em. The side letters dated 
27 February 2009 are available at: http://www.asean.fta.govt.nz/aanzfta -related-new-zealand-specific-side-
instruments/  WT/REG284/1 
 
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  RTA Name Date of 
entry into 
force Type of 
Agreement GATT/WTO Notification 
Year WTO Provision 
Costa Rica - Singapore 01.07.13 Goods & Services 2013 GATT Art. XXIV & GATS Art. V 
Malaysia - Australia 01.01.13 Goods & Services 2013 GATT Art. XXIV & GATS Art. V 
Chile - Malaysia 25.02.12 Goods 2013 GATT Art. XXIV 
India - Malaysia 01.07.11 Goods & Services 2011 Enabling Clause & GATS Art. V 
New Zealand - Malaysia 01.08.10 Goods & Services 2012 GATT Art. XXIV & GATS Art. V 
Japan - Viet Nam 01.10.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
Peru - Singapore 01.08.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
China - Singapore 01.01.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
Japan - Philippines 11.12.08 Goods & Services 2008 GATT Art. XXIV & GATS Art. V 
Brunei Darussalam - Japan 31.07.08 Goods & Services 2008 GATT Art. XXIV & GATS Art. V 
Japan - Indonesia 01.07.08 Goods & Services 2008 GATT Art. XXIV & GATS Art. V 
Pakistan - Malaysia 01.01.08 Goods & Services 2008 Enabling Clause & GATS Art. V 
Japan - Thailand 01.11.07 Goods & Services 2007 GATT Art. XXIV & GATS Art. V 
Panama - Singapore 24.07.06 Goods & Services 2007 GATT Art. XXIV & GATS Art. V 
Japan - Malaysia 13.07.06 Goods & Services 2006 GATT Art. XXIV & GATS Art. V 
Trans-Pacific Strategic 
Economic Partnershipa 28.05.06 Goods & Services 2007 GATT Art. XXIV & GATS Art. V 
Republic of Korea – 
Singapore 02.03.06 Goods & Services 2006 GATT Art. XXIV & GATS Art. V 
Jordan – Singapore 22.08.05 Goods & Services 2006 GATT Art. XXIV & GATS Art. V 
India – Singapore 01.08.05 Goods & Services 2007 GATT Art. XXIV & GATS Art. V 
Thailand - New Zealand 01.07.05 Goods & Services 2005 GATT Art. XXIV & GATS Art. V 
Thailand – Australia 01.01.05 Goods & Services 2004 GATT Art. XXIV & GATS Art. V 
United States - Singapore 01.01.04 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
Singapore – Australia 28.07.03 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
EFTA – Singapore 01.01.03 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
Japan – Singapore 30.11.02 Goods & Services 2002 GATT Art. XXIV & GATS Art. V 
Asia Pacific Trade 
Agreement (APTA) - 
Accession of China 01.01.02 Goods 2004 Enabling Clause 
New Zealand - Singapore 01.01.01 Goods & Services 2001 GATT Art. XXIV & GATS Art. V 
Lao People's Democratic 
Republic – Thailand 20.06.91 Goods 1991 Enabling Clause WT/REG284/1 
 
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  RTA Name Date of 
entry into 
force Type of 
Agreement GATT/WTO Notification 
Year WTO Provision 
Global System of Trade 
Preferences among Developing Countries (GSTP)
b 19.04.89 Goods 1989 Enabling Clause 
Asia Pacific Trade 
Agreement (APTA)c 17.06.76 Goods 1976 Enabling Clause 
Protocol on Trade 
Negotiations (PTN)d 11.02.73 Goods 1971 Enabling Clause 
Singapore - Gulf 
Cooperation Council (GCC) 01.09.13 Goods & Services Not notified 
Thailand - Peru  31.12.11 Goods Not notified 
India - Thailand Early 
Harvest 01.09.04 Goods Not notified 
Thailand - Bahrain Early 
Harvest 29.12.02 Goods Not notified 
Australia 
Malaysia – Australia 01.01.13 Goods & Services 2013 GATT Art. XXIV & GATS Art. V 
Australia – Chile 06.03.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
Thailand – Australia 01.01.05 Goods & Services 2004 GATT Art. XXIV & GATS Art. V 
United States - Australia 01.01.05 Goods & Services 2004 GATT Art. XXIV & GATS Art. V 
Singapore - Australia 28.07.03 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
Australia - New Zealand 
(ANZCERTA) 01.01.83 
01.01.89 Goods  
Services 1983 
1995 GATT Art. XXIV  
GATS Art. V 
South Pacific Regional 
Trade and Economic Cooperation Agreement (SPARTECA)
e 01.01.81 Goods 1981 Enabling Clause 
Australia - Papua New 
Guinea (PATCRA) 01.02.77 Goods 1976 GATT Art. XXIV 
New Zealand 
New Zealand - Chinese 
Taipei 01.12.13 Goods & Services 2013 GATT Art. XXIV & GATS Art. V 
Hong Kong, China - New 
Zealand 01.01.11 Goods & Services 2011 GATT Art. XXIV & GATS Art. V 
New Zealand - Malaysia 01.08.10 Goods & Services 2012 GATT Art. XXIV & GATS Art. V 
China - New Zealand 01.10.08 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
Trans-Pacific Strategic 
Economic Partnershipa 28.05.06 Goods & Services 2007 GATT Art. XXIV & GATS Art. V 
Thailand - New Zealand 01.07.05 Goods & Services 2005 GATT Art. XXIV & GATS Art. V 
New Zealand - Singapore 01.01.01 Goods & Services 2001 GATT Art. XXIV & GATS Art. V 
Australia - New Zealand 
(ANZCERTA) 01.01.83 
01.01.89 Goods 
Services 1983 
1995 GATT Art. XXIV & GATS Art. V WT/REG284/1 
 
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  RTA Name Date of 
entry into 
force Type of 
Agreement GATT/WTO Notification 
Year WTO Provision 
South Pacific Regional 
Trade and Economic 
Cooperation Agreement 
(SPARTECA)e 01.01.81 Goods 1981 Enabling Clause 
 
Source: WTO Secretariat.  a Members are: Brunei Darussalam, Chile, New Zealand and Singapore. 
b ASEAN States which are parties to the GSTP: Indo nesia, Malaysia, Myanmar, Philippines, Singapore, 
Thailand, Viet Nam.  c ASEAN State which is a party to APTA: Lao People's Democratic Republic. d ASEAN State which is a party to the PTN: Philippines. e Members are: Australia, Cook Islands, Fiji, Kiribati, Ma rshall Islands, Federated St ates of Micronesia, Nauru, 
New Zealand, Niue, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu. 
 
5.8  Government procurement 
5.29.  The Agreement contains no express provisions on government procurement.  
5.9  Competition 5.30.  Chapter 14, Articles 1-4 concern Competition. Article 1 sets out the basic principles of the 
Chapter, and notes in Article 1.4 that nothing in the Chapter requires a Party to develop specific 
competition related measures to address anti-competitive practices or prevents a Party from 
adopting policies in other fields, for example to promote economic development. Article 2 concerns cooperation between the Parties on competition. Article 3 requires the Parties to designate contact 
points for technical co-operation and informatio n exchange under the Chapter. According to the 
Parties the contact points have been notified and a Committee on Competition was established in August 2013 and held its first meeting in November 2013 specifically for this purpose. Article 4 
provides that Chapter 17 on Dispute Settlement shall not apply to any matter under Chapter 14. 
5.10  Intellectual property rights 5.31.  Chapter 13, Articles 1-12 concern Intellectual Property. Article 1 provides that the Parties 
confirm their commitment to reducing impediments to trade and investment by promoting deeper 
economic integration through effective and adequate creation, utilisation, protection and 
enforcement of intellectual property rights, taking into account the different levels of economic development and capacity, differences in legal syst ems and the need to ensure a balance of rights 
of right holders and the legitimate interests of users.  
5.32.  In Article 3 of Chapter 13, each Party affirms its rights and obligations under the WTO 
TRIPS Agreement. Article 4, on National Treatment, provides in Article 4.1 that each Party shall 
accord to the nationals of each other Party treatment no less favourable than it accords to its own 
nationals with regard to protection
30 of intellectual rights, subject to the exceptions provided in the 
TRIPS Agreement and in the multilateral agreements concluded under the auspices of WIPO.  
5.33.  Article 5 of Chapter 13 concerns Copyright, Article 6 on Government use of software, Article 
7 on Trademarks and Geographical Indications and Article 8 Genetic Resources, Traditional 
knowledge and Folklore. Article 9 on Cooperation provides in Article 9.1 that in view of the 
significant differences in capacity between some of  the Parties, when a Party's implementation of 
this Chapter is inhibited by capacity constraints, each other Party shall (upon request) endeavour 
to provide cooperation to that Party to assist in the implementation of the Chapter. Articles 9.2-9 concern other co-operation activity under the Chap ter. Article 10.1-3 set out efforts of the Parties 
to provide transparency in intellectual property . Article 11 provides that the Chapter shall not 
derogate from any transitional period for implementing a provision of the TRIPS Agreement that has been or may be agreed by the Council in TRIP S established pursuant to Article IV of the TRIPS 
                                               
30 Footnote 1 to Chapter 13 sets out a definition of the term "protection".  WT/REG284/1 
 
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  Agreement, either before or after entry into force of the Agreement. Article 12 establishes and sets 
out the operation of a Committee on Intellectual Property.  
5.34.  Under Article 9.5 Chapter 11, no compensati on in the case of issuance of a compulsory 
licence will be granted in relation to intellectual property rights under the TRIPS Agreement.  
5.11  Environment and Labour  
5.35.  New Zealand and the Philippines sign ed a Memorandum of Agreement on Labour 
Cooperation. In Article 2.1 of the Memorandum on Labour Cooperation, the parties have 
reaffirmed their obligations as members of the ILO and their commitment to the principles of the 
ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up (1998).  
5.36.  New Zealand and the Philippines have also signed Memorandum of Agreement on 
Environmental Cooperation.  
5.37.  In addition to the aforementioned side letters, New Zealand and Indonesia signed a 
Memorandum of Understanding between the Govern ment of the Republic of Indonesia and the 
Government of New Zealand on Environmental C ooperation and a Memorandum of Understanding 
between the Government of the Republic of In donesia and the Government of New Zealand on 
Labour Cooperation. 
5.38.  According to the Parties the side letters referred to above to which New Zealand is a party 
have Treaty status and contain legal obligations. Th ey are instruments that were negotiated in the 
context of the Agreement and have legal status in their own right. 
5.12  Economic Cooperation 5.39.  According to the Parties, Chapter 13 of th e Agreement on Economic Cooperation records the 
agreement of AANZFTA Parties to support im plementation of AANZFTA through economic 
cooperation activities that are trade or investment related as set out in a separate work program mutually determined by the Parties prior to  the entry-into-force of the Agreement. 
5.40.  The chapter text, together with a separa te Economic Cooperation Work Programme (ECWP), 
establishes the framework for trade- and investment-related cooperation to assist implementation of the AANZFTA. The ECWP does not have Treaty -level status but the Implementing Agreement 
formally integrates the ECWP into the overall FTA package.  
5.41.  The ECWP is currently focused on nine broad areas of activity: 
 Rules of Origin  
 Sanitary and Phytosanitary Measures 
 Standards Technical Regulations and Conformity Assessment Procedures  
 Services  
 Investment  
 Intellectual property  
 Sectoral integration 
 Customs 
 Competition 
 5.42.  The ECWP is to be implemented over five  years after entry into force of AANZFTA and is 
estimated to cost up to AUD 20 million. The funding is delivered largely by Australia and New 
Zealand through the AANZFTA Economic Cooperat ion Support Program (AECSP), with 'in kind' 
contributions from ASEAN Member States. The ECWP is regularly reviewed by the FTA Joint Committee to assess its overall effectiveness with individual activities developed and/or scrutinised by the relevant committee and Ad Hoc Economic Cooperation Budget Sub-Committee.  
5.43.  ECWP projects implemented to date cover a broad range of topics, including: the 
establishment of an ASEAN Regional Diagnostic Ne twork; enhancement of implementation of rules 
of origin; implementation of Harmonised System transposition of tariff schedules; introduction of a WT/REG284/1 
 
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  regional scheme to monitor AANZFTA tariff preferen ce utilisation; comprehensive regional patent 
examination training; capacity building on statistics of international trade in services; non-Mode 3 investment in services. 
5.44.  An independent review of the AECSP was undertaken in Year 3 of the program's 
implementation. The review team assessed and rated the progress of the AECSP against seven 
evaluation criteria: relevance, effectiveness, effi ciency, sustainability, gender equality, monitoring 
and evaluation, and analysis and learning. The AECSP Independent Progress Report is available at: 
http://aid.dfat.gov.au/Publications/Pages/aanzfta-ecsp-ipr-2013.aspx.  
5.45.  A response to the AECSP Independent Progress Report was prepared by the ASEAN 
Secretariat, the Australian Department of Foreign Affairs and Trade and New Zealand Ministry of Foreign Affairs and Trade. The partners agreed with most of the Report's recommendations and 
partially agreed with the gender and monitoring and evaluation recommendations. The 
Management Response to the Independent Progress Report is available at: http://aid.dfat.gov.au/Publications/Pages/ aanzfta-ecsp-ipr-2013-mgt-response.aspx. WT/REG284/1 
 
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  ANNEX 1 
MARKET ACCESS INDICATORS 
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and MFN average rates in force on the da te of entry into force of the Agreement are 
shown below in Tables A1.1 (ASEAN member stat es), A1.2 (Australia) and A1.3 (New Zealand). 
The figures are shown for total, agricultural and non-agricultural products. 
2. On entry into force of the Agreement in 2010, 75.4% of Brunei Darussalam's tariff was duty-
free on an MFN basis; 97.7% of agricultural produc ts were duty-free and 71.8% of non-agricultural 
products were duty-free. Upon the Agreement's entr y into force, an additional 8.4% of the tariff 
became duty-free, providing the Australian and New Zealander exporters an average margin of 
preference of 40% for non-agricultural products while 100% for agricultural products. At the end 
of the Agreement's implementation period, only 0.1% remained dutiable on the overall basis, 
where 0.4% belonged to agricultural produc ts and 100% duty-free for non-agriculture. 
3. In 2011, 13.3% of Cambodia's overall MFN tariff was duty-free, 11.6% for agricultural 
products and 13.5% for non-agricultural products . With the entry into force of the Agreement 
Australian and New Zealand exporters received a re lative margin of preference of 4.1% overall, 
7.3% for agricultural and 3.4% for non-agricultural products. No significant liberalization will take 
place until 2021 (ten years from entry into force), where 83.7% of the total lines are expected to 
become duty-free, 78.9% for agricultural products and 84.4% for non-agricultural products.  
4. Indonesia's share of duty-free lines at th e MFN level in 2012 was 11.4%, 9.3% for 
agricultural products and 11.7% for non-agricultural products. Upon the Agreement's entry into 
force, an additional 66.8% became duty-free on an overall basis, and for agricultural and non-
agricultural products; 73.6% and 65.8% of agricultural and non-agricultural lines became duty free. This allows Australian and New Zealand export ers to enjoy a relative margin of preference of 
78.9% on an overall basis, and 69.5% and 79.2% for agricultural and non-agricultural products, 
respectively. At the end of implementation in 202 5, the remaining dutiable lines will be 6.1%, 
12.4% for agricultural products and 5.1% for non-agricultural products. 
5. In the case of Lao PDR, the duty-free lines will transpire in 2021 which is 87% share of 
duty-free lines on an overall basis, 71.2% for agri cultural products and 89.5% for non-agricultural 
products. This will give the Australian and New Zeal ander exporters a relative margin of preference 
of 83.5% overall, 82.4% in agriculture and 84.3% in non-agriculture. By the end of 
implementation period, the share of duty-free lines  w i l l  i n c r e a s e  t o  9 0 . 5 %  o n  a n  o v e r a l l  b a s i s ,  
91.3% for agricultural products and 90.4% for non-agricultural products.  
6. On entry into force of the Agreement in 2010, Malaysia's duty-free lines were at 71.1% 
overall, where 82.7% in agriculture and 69.6% in non-agriculture. Malaysia's trading partners 
under the Agreement enjoyed a relative margin of preference of 46.7% on an overall basis, 42.9% 
on agriculture and 46.9% on non-agriculture. By the end of implementation period, the remaining 
dutiable products are 3.7% on an overall basis, 8.1% for agricultural products and 3.2% for non-
agricultural products. 
7. On the Agreement's entry into force for Myanmar in 2010, 4.6% were duty-free on an 
overall basis which remained in that level over several periods. It only increased in 2020 at 60.4% 
overall, 43.1% for agricultural products and 63.5% for non-agricultural products. This will give the 
Australian and New Zealander exporters a margin of preference of 48.1% on an overall basis, 
31.8% for agriculture and 55.1% for non-agricultural products. By the end of implementation 
period, the share of duty-free lines is expected to  increase to 86.4% overall, 71.7% in agriculture 
and 89% in non-agriculture. 
8. On entry into force of the Agreement in 2010,  the Philippines' share of duty-free lines 
increased to 60.8% on an overall basis, 44.4% for agricultural products and 63.4% for 
non-agricultural products. This gave the Australian and New Zealander's exporters a relative margin of preference of 60% on an overa ll basis, 48.5% in agriculture and 63.8% in 
non-agriculture. By the end of implementation period, the remaining dutiable products on an WT/REG284/1 
 
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  overall basis are expected to be at 4.5%, 5.4% for agriculture and 4.4% for non-agricultural 
products. 
9. Singapore only has 0.1% dutiable products at the MFN level for 2010. Upon the Agreement's 
entry into force, all of the products were duty-free. 
10. In 2010, Thailand had 18.3% share of duty-fr ee lines at the MFN level. It increased to 
71.2% upon the Agreement's entry into force on an  overall basis. This gave the Australian and 
New Zealander exporters a relative margin of pref erence of 64.8% on an overall basis, 59.1% in 
agriculture and 67% in non-agriculture. By th e end of implementation period, the remaining 
dutiable for total products is expected to be at  1.2% and 9% for agricultural products, while the 
non-agricultural products are expected to be 100% duty-free. 
11. In 2010, Viet Nam had 32.9% share of duty-free lines at the MFN level which remained at 
almost the same level until it increased in 2016 to 56.1%. This will give a relative margin of 
preference of 60.4% on an overall basis, 61% in agriculture and 59.6% in non-agriculture to 
Viet Nam's trading partners under the Agreemen t. By the end of implementation period, the 
remaining dutiable is expected to be at 8.2% overall, 9.1% in agriculture and 8% in 
non-agricultural products.  
Table A1.1 ASEAN member states: Indicators of MFN tariff rates and preferential rates 
for imports from Australia and New Zealand  
Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-free 
tariff 
lines (%)  Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
Brunei Darussalam 
MFN 2010 3.5 14.3 75.4 0.0 5.0 97.7 4.0 14.4 71.8 
Australia/ 2010 2.1 13.3 83.8 0.0 0.0 98.2 2.4 13.3 81.5 
New 2011 1.7 11.0 83.8 0.0 0.0 98.2 2.0 11.0 81.5 
Zealand 2012 1.1 7.2 83.8 0.0 0.0 98.2 1.3 7.2 81.5 
 2013 0.6 13.3 95.2 0.0 0.0 99.6 0.7 13.3 94.5 
 2014 0.6 13.2 95.2 0.0 0.0 99.6 0.7 13.2 94.5 
 2015 0.5 18.2 96.9 0.0 0.0 99.6 0.6 18.2 96.4 
 2016 0.5 18.1 96.9 0.0 0.0 99.6 0.6 18.1 96.4 
 2017 0.5 18.0 96.9 0.0 0.0 99.6 0.6 18.0 96.4 
 2018 0.5 18.0 96.9 0.0 0.0 99.6 0.6 18.0 96.4 
 2019 0.5 18.0 96.9 0.0 0.0 99.6 0.6 18.0 96.4 
 2020 0.0 0.0 99.9 0.0 0.0 99.6 0.0 0.0 100.0 
Cambodia 
MFN 2011 12.1 13.9 13.3 15.0 16.9 11.6 11.7 13.6 13.5 
Australia/ 2011 11.6 13.4 13.4 13.9 15.7 11.7 11.3 13.1 13.6 
New 2012 11.6 13.4 13.4 13.9 15.7 11.7 11.3 13.1 13.6 
Zealand 2013 11.2 12.9 13.4 12.9 14.6 11.7 11.0 12.7 13.6 
 2014 11.2 12.9 13.4 12.9 14.6 11.7 11.0 12.7 13.6 
 2015 9.4 10.9 13.4 11.2 12.6 11.7 9.2 10.7 13.6 
 2016 9.4 10.9 13.4 11.2 12.6 11.7 9.2 10.7 13.6 
 2017 7.7 8.8 13.4 9.4 10.6 11.7 7.4 8.6 13.6 
 2018 7.6 8.8 13.4 9.3 10.5 11.7 7.4 8.5 13.6 
 2019 6.4 7.4 13.4 7.5 8.5 11.7 6.2 7.2 13.6 
 2020 6.2 7.2 13.4 7.3 8.2 11.7 6.1 7.0 13.6 
 2021 2.0 12.2 83.7 2.6 12.5 78.9 1.9 12.1 84.4 
 2022 1.6 9.9 83.7 2.3 10.8 78.9 1.5 9.7 84.4 
 2023 1.6 9.7 83.7 2.2 10.6 78.9 1.5 9.6 84.4 
 2024 1.1 9.4 88.6 1.8 11.4 84.5 1.0 9.1 89.2 
 2025 1.1 9.4 88.6 1.8 11.4 84.5 1.0 9.1 89.2 
Indonesia 
MFN 2012 7.1 8.0 11.4 5.9 6.6 9.3 7.2 8.2 11.7 
Australia/ 2012 1.5 7.2 78.2 1.8 14.7 82.9 1.5 6.6 77.5 
New 2013 1.1 10.5 88.5 1.8 14.6 83.0 1.0 9.8 89.3 
Zealand 2014 1.0 10.3 89.6 1.8 14.7 83.2 0.9 9.5 90.6 
 2015 0.8 11.5 92.3 1.7 14.0 83.2 0.7 10.8 93.7 
 2016 0.7 10.6 92.3 1.7 13.9 83.2 0.6 9.6 93.7 
 2017 0.7 10.4 92.4 1.6 13.9 83.5 0.6 9.4 93.8 WT/REG284/1 
 
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  Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-free 
tariff 
lines (%)  Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
 2018 0.7 10.0 92.5 1.6 13.4 83.6 0.6 9.1 93.8 
 2019 0.7 9.8 92.7 1.5 13.2 83.9 0.5 8.9 94.0 
 2020 0.6 10.3 93.6 1.4 16.3 86.6 0.5 8.9 94.6 
 2021 0.6 10.0 93.6 1.3 15.9 86.7 0.5 8.7 94.6 
 2022 0.6 9.8 93.6 1.3 15.6 86.8 0.5 8.5 94.6 
 2023 0.5 9.7 93.9 1.2 16.6 87.6 0.4 8.3 94.8 
 2024 0.5 9.6 93.9 1.2 16.2 87.6 0.4 8.2 94.8 
 2025 0.5 8.4 93.9 1.1 14.5 87.6 0.4 7.1 94.9 
Lao PDR 
MFN 2011 10.3 10.3 0.0 19.3 19.3 0.0 8.9 8.9 0.0 
Australia/ 2011 9.9 9.9 0.0 18.4 18.4 0.0 8.5 8.5 0.0 
New 2012 9.9 9.9 0.0 18.4 18.4 0.0 8.5 8.5 0.0 
Zealand 2013 9.5 9.5 0.0 16.6 16.6 0.0 8.4 8.4 0.0 
 2014 9.5 9.5 0.0 16.6 16.6 0.0 8.4 8.4 0.0 
 2015 8.4 8.4 0.0 13.9 13.9 0.0 7.5 7.5 0.0 
 2016 8.4 8.4 0.0 13.9 13.9 0.0 7.5 7.5 0.0 
 2017 6.7 6.7 0.0 9.8 9.8 0.0 6.2 6.2 0.0 
 2018 6.6 6.6 0.0 9.8 9.8 0.0 6.1 6.1 0.0 
 2019 4.7 4.7 0.0 7.5 7.5 0.0 4.2 4.2 0.0 
 2020 3.6 3.6 0.0 5.7 5.7 0.0 3.3 3.3 0.0 
 2021 1.7 12.9 87.0 3.4 11.9 71.2 1.4 13.4 89.5 
 2022 1.5 11.3 87.0 2.8 9.9 71.2 1.2 11.9 89.5 
 2023 1.3 10.5 87.0 2.8 9.9 71.2 1.1 10.8 89.5 
 2024 1.1 11.7 90.5 1.7 21.2 91.3 1.0 10.5 90.4 
 2025 1.0 10.3 90.5 1.6 20.4 91.3 0.9 8.9 90.4 
Malaysia 
MFN 2010 6.0 16.7 63.8 2.8 10.6 71.2 6.4 17.2 62.8 
Australia/ 2010 3.2 11.3 71.1 1.6 11.1 82.7 3.4 11.3 69.6 
New 2011 2.4 10.7 76.9 1.3 13.8 87.7 2.6 10.6 75.5 
Zealand 2012 1.8 11.6 84.2 1.1 13.9 89.1 1.9 11.5 83.6 
 2013 1.4 16.0 91.1 1.0 12.6 89.2 1.4 16.4 91.3 
 2014 1.2 14.3 91.1 0.9 11.8 89.2 1.3 14.6 91.3 
 2015 1.0 12.3 91.2 0.8 11.2 89.8 1.1 12.4 91.4 
 2016 0.9 11.7 92.2 0.8 10.5 89.8 0.9 11.9 92.5 
 2017 0.7 9.6 92.2 0.7 10.2 89.8 0.7 9.5 92.5 
 2018 0.5 7.3 92.2 0.7 9.6 89.8 0.5 7.1 92.5 
 2019 0.5 6.2 92.2 0.7 9.6 89.8 0.4 5.8 92.5 
 2020 0.3 10.0 96.3 0.6 12.5 91.9 0.3 9.5 96.8 
Myanmar 
MFN 2010 5.4 5.7 4.6 8.5 9.6 11.8 4.9 5.1 3.3 
Australia/ 2010 5.4 5.7 4.6 8.5 9.6 11.8 4.9 5.1 3.3 
New 2011 5.3 5.6 4.6 8.5 9.6 11.8 4.7 4.9 3.3 
Zealand 2012 5.3 5.6 4.6 8.5 9.6 11.8 4.7 4.9 3.3 
 2013 5.3 5.6 4.6 8.5 9.6 11.8 4.7 4.9 3.3 
 2014 5.3 5.6 4.6 8.5 9.6 11.8 4.7 4.9 3.3 
 2015 4.7 4.9 4.6 7.5 8.5 11.8 4.2 4.3 3.3 
 2016 4.7 4.9 4.6 7.5 8.5 11.8 4.2 4.3 3.3 
 2017 3.9 4.1 4.6 6.5 7.4 11.8 3.4 3.6 3.3 
 2018 3.9 4.1 4.6 6.5 7.4 11.8 3.4 3.6 3.3 
 2019 3.9 4.1 4.6 6.5 7.4 11.8 3.4 3.5 3.3 
 2020 2.8 7.0 60.4 5.8 10.1 43.1 2.2 6.2 63.5 
 2021 1.7 9.4 82.2 4.6 13.7 66.7 1.1 7.7 85.1 
 2022 1.4 7.9 82.2 3.7 11.1 66.7 1.0 6.6 85.1 
 2023 1.2 6.9 82.2 2.9 8.8 66.7 0.9 6.2 85.1 
 2024 1.1 7.9 86.4 2.7 9.7 71.7 0.8 7.0 89.0 
 2025 1.1 7.9 86.4 2.7 9.7 71.7 0.8 7.0 89.0 
The Philippines 
MFN 2010 6.5 6.7 3.8 10.3 10.3 0.2 5.8 6.1 4.3 
Australia/ 2010 2.6 6.5 60.8 5.3 9.6 44.4 2.1 5.8 63.4 
New 2011 1.8 5.9 69.2 4.3 10.2 57.8 1.4 4.9 71.1 
Zealand 2012 1.2 6.0 80.6 3.2 10.2 69.1 0.8 4.8 82.4 
 2013 0.8 8.7 90.9 2.6 13.3 80.3 0.5 6.8 92.5 
 2014 0.8 8.2 90.9 2.5 12.6 80.3 0.5 6.4 92.5 WT/REG284/1 
 
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  Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-free 
tariff 
lines (%)  Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
 2015 0.6 10.8 94.3 2.1 21.2 90.3 0.4 7.6 94.9 
 2016 0.6 10.1 94.3 1.9 19.7 90.3 0.4 7.2 94.9 
 2017 0.6 9.9 94.3 1.8 18.7 90.3 0.4 7.2 95.0 
 2018 0.5 9.9 94.6 1.7 17.4 90.3 0.3 7.5 95.3 
 2019 0.5 10.0 94.7 1.7 18.3 90.9 0.3 7.4 95.3 
 2020 0.4 9.6 95.5 1.3 24.4 94.6 0.3 6.6 95.6 
Singapore 
MFN 2010 0.0 0.0 99.9 0.0 0.0 99.5 0.0 0.0 100.0 
Australia/ 
New 
Zealand 2010 0.0 0.0 100.0 0.0 0.0 100.0 0.0 0.0 100.0 
Thailand 
MFN 2010 12.8 15.7 18.3 30.1 31.2 3.3 10.0 12.7 20.7 
Australia/ 2010 4.5 15.8 71.2 12.3 20.1 38.5 3.3 14.0 76.4 
New 2011 4.1 14.1 71.2 11.0 17.9 38.5 3.0 12.6 76.4 
Zealand 2012 2.9 12.9 77.8 9.5 17.9 46.7 1.8 10.5 82.7 
 2013 2.3 17.9 87.1 7.6 47.9 83.7 1.4 11.7 87.7 
 2014 2.1 16.5 87.1 7.6 47.5 83.7 1.2 10.1 87.7 
 2015 1.9 18.5 89.7 7.5 47.2 83.7 1.0 10.7 90.6 
 2016 1.7 17.9 90.5 7.5 46.8 83.7 0.8 9.3 91.6 
 2017 1.6 17.4 91.0 7.4 47.0 83.8 0.6 7.9 92.2 
 2018 1.4 15.5 91.0 7.4 46.6 83.8 0.4 5.5 92.2 
 2019 1.4 15.5 91.0 7.4 46.8 83.9 0.4 5.5 92.2 
 2020 0.8 65.1 98.8 5.6 65.1 91.0 0.0 0.0 100.0 
Viet Nam 
MFN 2010 10.6 15.8 32.9 18.2 21.1 13.9 9.4 14.7 35.6 
Australia/ 2010 10.1 15.2 33.5 17.1 19.9 14.1 9.1 14.3 36.3 
New 2011 9.9 14.9 33.5 16.7 19.4 14.1 8.9 14.1 36.3 
Zealand 2012 9.0 13.6 33.5 14.8 17.2 14.1 8.2 12.9 36.3 
 2013 8.5 12.8 33.5 13.5 15.7 14.1 7.7 12.2 36.3 
 2014 7.3 11.0 33.5 11.5 13.4 14.1 6.7 10.6 36.3 
 2015 6.2 9.3 33.5 9.7 11.3 14.1 5.7 8.9 36.3 
 2016 4.2 9.7 56.1 7.1 11.9 40.8 3.8 9.3 58.3 
 2017 3.3 9.1 63.2 5.8 11.7 50.5 2.9 8.6 65.1 
 2018 2.0 15.8 86.5 4.2 21.5 80.6 1.7 14.4 87.4 
 2019 1.8 14.8 87.2 3.7 25.0 85.1 1.5 12.9 87.5 
 2020 1.5 20.2 91.8 3.5 38.0 90.9 1.3 17.0 92.0 
 2021 1.5 19.1 91.8 3.4 37.5 90.9 1.2 15.8 92.0 
 2022 1.1 14.0 91.8 2.4 26.1 90.9 0.9 11.8 92.0 
a WTO Definition. 
Note: Tariff lines subject to in-quota rates are exclud ed in the computation (for Malaysia, The Philippines 
and Viet Nam); for the calculation of aver ages, specific rates are excluded and the ad valorem  parts 
of alternate rates are included (for Malaysia and Thailand). 
 Based on the HS 2007 nomenclature for all ASEAN  except Cambodia which is based on HS 2002 
nomenclature.  
 Source:  WTO estimates based on data provid ed by the ASEAN Secretariat and WTO-IDB. 
 
12. Australia had 46.2% duty-free tariff lines in 2010 on an MFN basis, where 71.2% and 42.7% 
respectively of agricultural products and non-ag r i c u l t u r a l  p r o d u c t s  w e r e  d u t y  f r e e .  U p o n  t h e  
Agreement's entry into force, 96% of Australia's tariff became duty-free for imports from 
Indonesia and Thailand, 96.3% on imports from Malaysia, and 96.4% on imports from Brunei Darussalam, Cambodia, Lao PDR, Myanmar, Philippi nes, Singapore and Viet Nam on an overall 
basis. This gave the ASEAN exporters a margin of  preference of 89.7% on an overall basis, 100% 
in agriculture and 87.1% in non-agriculture. All are 100% duty-free at the end of implementation 
period. 
13. In 2010, New Zealand had 59.6% of products already duty-free on an MFN basis, 65.2% of 
agricultural products were duty-free while 58.7% of non-agricultural products were duty-free. 
Upon the Agreement's entry into force, 84.6% of New Zealand's tariffs were duty-free for imports from ASEAN, of which 98.1% for agricultural products and 82.5% for non-agricultural products. WT/REG284/1 
 
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  This gave ASEAN exporters to New Zealand a rela tive margin of preference of 56.5% overall, 
94.1% in agriculture and 54.2% in non-agricult ure. All are 100% duty-free at the end of the 
implementation period. WT/REG284/1 
 
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  Table A1.2 Australia: Indicators of MFN tari ff rates and preferential rates for imports 
from ASEAN and New Zealand  
Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2010 2.9 5.3 46.2  1.4 5.0 71.2 3.1 5.4 42.7  
Indonesia 2010 0.3 8.2 96.0 0.0 5.0 99.7 0.4 8.2 95.5 
 2011 0.3 8.2 96.0  0.0 5.0 99.7 0.4 8.2 95.5  
 2012 0.3 8.2 96.1 0.0 5.0 99.7 0.4 8.2 95.6 
 2013 0.3 8.4 96.3  0.0 5.0 99.7 0.3 8.4 95.8  
 2014 0.3 8.4 96.3 0.0 5.0 99.7 0.3 8.4 95.9 
 2015 0.3 8.2 96.8  0.0 5.0 99.7 0.3 8.3 96.3  
 2016 0.3 8.2 96.8 0.0 5.0 99.7 0.3 8.3 96.3 
 2017 0.3 8.2 96.8  0.0 5.0 99.7 0.3 8.3 96.3  
 2018 0.3 8.2 96.8 0.0 5.0 99.7 0.3 8.3 96.3 
 2019 0.3 8.3 96.8  0.0 5.0 99.7 0.3 8.3 96.4  
 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Malaysia 2010 0.3 8.5 96.3  0.0 5.0 99.7 0.4 8.5 95.8  
 2011 0.3 8.5 96.3 0.0 5.0 99.7 0.4 8.5 95.8 
 2012 0.3 8.5 96.4  0.0 5.0 99.7 0.3 8.5 95.9  
 2013 0.3 8.5 96.4 0.0 5.0 99.7 0.3 8.5 95.9 
 2014 0.3 8.5 96.4  0.0 5.0 99.7 0.3 8.5 95.9  
 2015 0.3 8.3 96.8 0.0 5.0 99.7 0.3 8.3 96.4 
 2016 0.3 8.3 96.8  0.0 5.0 99.7 0.3 8.3 96.4  
 2017 0.3 8.4 96.9 0.0 5.0 99.7 0.3 8.4 96.5 
 2018 0.3 8.4 96.9  0.0 5.0 99.7 0.3 8.4 96.5  
 2019 0.3 8.4 96.9 0.0 5.0 99.7 0.3 8.4 96.5 
 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Thailand 2010 0.3 8.2 96.0 0.0 5.0 99.7 0.4 8.2 95.5 
 2011 0.3 8.2 96.0  0.0 5.0 99.7 0.4 8.2 95.5  
 2012 0.3 8.2 96.1 0.0 5.0 99.7 0.4 8.2 95.6 
 2013 0.3 8.2 96.1  0.0 5.0 99.7 0.4 8.2 95.6  
 2014 0.3 8.2 96.1 0.0 5.0 99.7 0.4 8.2 95.6 
 2015 0.3 8.0 96.5  0.0 5.0 99.7 0.3 8.0 96.0  
 2016 0.3 8.0 96.5 0.0 5.0 99.7 0.3 8.0 96.0 
 2017 0.3 8.0 96.5  0.0 5.0 99.7 0.3 8.0 96.0  
 2018 0.3 8.0 96.5 0.0 5.0 99.7 0.3 8.0 96.0 
 2019 0.3 8.0 96.5  0.0 5.0 99.7 0.3 8.0 96.0  
 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Rest of  2010 0.3 8.6 96.4  0.0 5.0 99.7 0.4 8.6 95.9  
AANZFTA  2011 0.3 8.6 96.4 0.0 5.0 99.7 0.4 8.6 95.9 
Parties b 2012 0.3 8.5 96.5  0.0 5.0 99.7 0.3 8.6 96.0  
 2013 0.3 8.5 96.5 0.0 5.0 99.7 0.3 8.6 96.0 
 2014 0.3 8.5 96.5  0.0 5.0 99.7 0.3 8.6 96.0  
 2015 0.3 8.4 96.9 0.0 5.0 99.7 0.3 8.4 96.5 
 2016 0.3 8.4 96.9  0.0 5.0 99.7 0.3 8.4 96.5  
 2017 0.3 8.4 96.9 0.0 5.0 99.7 0.3 8.4 96.5 
 2018 0.3 8.4 96.9  0.0 5.0 99.7 0.3 8.4 96.5  
 2019 0.3 8.4 96.9 0.0 5.0 99.7 0.3 8.4 96.5 
 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
 
a WTO Definition. b Brunei Darussalam, Camb odia, Lao PDR, Myanmar, New Zeal and, Philippines, Singapore and 
Viet Nam. 
Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data pr ovided by Australia and the WTO-IDB. 
 WT/REG284/1 
 
- 82 - 
 
  Table A1.3 New Zealand: Indicators of MFN ta riff rates and preferential rates for imports 
from ASEAN and Australia  
Origin 
of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2010 2.3 5.7 59.6  1.7 5.0 65.2 2.4 5.8 58.7  
ASEAN/ 2010 1.0 6.6 84.6 0.1 5.0 98.1 1.1 6.6 82.5 
Australia 2011 0.9 5.9 84.6  0.1 4.5 98.1 1.0 5.9 82.5  
 2012 0.7 7.5 90.2 0.1 5.0 98.7 0.8 7.5 88.8 
 2013 0.7 7.5 90.5  0.1 5.0 98.7 0.8 7.6 89.2  
 2014 0.7 7.3 90.6 0.1 4.7 98.7 0.8 7.3 89.3 
 2015 0.7 7.3 90.6  0.1 4.7 98.7 0.8 7.3 89.3  
 2016 0.7 7.3 90.6 0.1 4.7 98.7 0.8 7.4 89.3 
 2017 0.2 6.5 96.5  0.0 3.0 99.0 0.3 6.6 96.1  
 2018 0.2 6.2 96.7 0.0 3.0 99.0 0.2 6.4 96.3 
 2019 0.2 6.3 96.8  0.0 3.0 99.0 0.2 6.5 96.5  
 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
 
a WTO Definition. Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data prov ided by New Zealand and the WTO-IDB. 
 
14. Tables A1.4-A1.7 show market access for Aust ralia's top 25 exports in the ASEAN market, 
while Tables A1.8-A1.11 show market access for New Zealand's top 25 exports in the ASEAN 
market. Australia's top 25 exports to Brunei Darussalam, Malaysia, Myanmar, New Zealand, the 
Philippines, Singapore, Thailand and Viet Nam accounted for 68.6% of its average global exports during 2007-09 and between 36 and 106 tariff lines in these parties. Of these lines between 2 and 
75 lines were duty free and between zero and 65 lines were subject to duty (zero for Singapore, 
7 for New Zealand, 8 Brunei Darussalam, 53 for Malaysia, 67 for Thailand, 70 for Viet Nam, 75 for Myanmar and 81 for the Philippines). As a result of  the Agreement and at the end of the transition 
period, Malaysia will maintain duties on 14 lines (motor vehicles and wine), Myanmar on 32 (motor 
vehicles, certain medicines, gold, copper cathodes, and wine) and Viet Nam on 45 lines (motor 
vehicles, wine, certain medicines, and light oils), while all remaining tariffs will be eliminated by Brunei Darussalam, New Zealand, the Philippines, Singapore, and Thailand by the end of their 
respective implementation periods.  
15. Table A1.5 shows market access in Cambodia's market for Australia's top 25 exports which 
accounted during 2008-10 for 71.7% of Australia's global exports and covered by 156 lines in 
Cambodia's tariff. Of these lines 100 were subjec t to duties, while 56 were duty-free on an MFN 
basis in 2011. Upon entry into force of the Agreement, Cambodia liberalized one line in 2011 (motor vehicles, accounting for 0.5% of Australia's global exports). Further liberalization is due in 
2021 (9 lines including motor vehicles and petroleum oils) and 2024 (26 lines relating to motor 
vehicles). At the end of implementation 64 lines will remain subject to duty in Cambodia for 
Australian exports (including 45 lines relating to motor vehicles, 14 lines relating to light oils and preparations, four lines for wine and frozen boneless beef (1 line).  
16. Table A1.6 shows market access in Indonesia's market for Australia's top 25 exports, which 
accounted for 73.4% of Australia's global exports in 2009-11 and 92 tariff lines. Of these lines 6 were duty free on an MFN basis. Upon entry in to force of the Agreement in 2012, 26 lines were 
liberalized by Indonesia for imports from Australia with 13 lines liberalized in 2013 and 8 in 2014. 
Further liberalization is planned for 2015, 2019 and 2020. At the end of liberalization Indonesia will maintain tariffs on 9 lines (relating to motor vehicles, wine and cathodes). 
17. Table A1.7 shows market access in Lao PDR's market for Australia's top 25 exports, which 
accounted for 71.7% of Australia's global exports an d relating to 83 lines all of which are dutiable 
on an MFN basis. None of these tariff lines will be liberalized for imports from Australia until 2021 (ten years after the Agreement's entry into force for Lao PDR) when 35 lines will become duty 
free, followed by a further 4 lines in 2024. Once  the Agreement is fully implemented, 44 lines will 
remain subject to duty for imports from Australia (26 lines relating to motor vehicles, 13 for light oils and preparations, 4 relating to wine and 1 line relating to petroleum products). WT/REG284/1 
 
- 83 - 
 
  18. Table A1.8 shows market access for New Zealand's top 25 exports in the markets of 
Australia, Brunei Darussalam, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Viet 
Nam, which on average accounted for 52.4% of New Zealand's average global exports during 
2007-09 and between 33 and 103 tariff lines in these parties. Of these lines between zero and 
65 were subject to duties on an MFN basis (zero for Singapore, 8 for Brunei Darussalam, 10 for 
Australia, 53 Malaysia, 57 Thailand, 62 Philippine s, 64 Myanmar and 65 Viet Nam). As a result of 
the Agreement and at the end of the transition period, Brunei Darussalam will maintain tariffs on 1 
line (frozen sheep meat), Malaysia will maintain duties on 14 lines (malt extract and dairy fats), 
Myanmar on 18 (milk products, wine, other food preparations, malt extract, and gold), Thailand on 2 lines (powdered milk) and Viet Nam on 4 lines (wine). All remaining tariffs will be eliminated by Australia and the Philippines at the end of their respective transition periods. 
19. Table A1.9 shows market access in Cambodia's market for New Zealand's top 25 exports 
which accounted during 2008-10 for 53.2% of its average global exports during 2007-09 and were 
covered by 111 lines of which 3 were duty free on an MFN basis. Cambodia will liberalize 80 lines 
in 2021 (ten years following entry into force) and a further 3 lines in 2024. At the end of 
implementation, Cambodia will maintain tariffs for imports from New Zealand on 25 lines (including malt extract, aluminium, wine, po wdered milk, frozen beef and some fruit). 
20. Table A1.10 shows market access in Indonesia's market for New Zealand's top 25 exports 
which accounted during 2009-11 for 54.2% of its average global exports. They were covered by 68 lines, of which 56 were subject to duties on an MFN basis. At entry into force of the Agreement 
Indonesia liberalized 38 tariff lines; further liberalization is scheduled for 2017 (1 line), 2019 
(1 line), 2020 (3 lines) and 2021(1 line). At the en d of implementation 12 lines will remain subject 
to duty for imports from New Zealand (relating mainly to food preparations and wine). 
21. Table A1.11 shows market access in Lao PDR' s market for New Zealand's top 25 exports 
which averaged during 2008-10 53.2% of its global exports and 64 tariff lines, all of which were 
dutiable at the MFN level. Lao PDR will liberalize tariff lines in 2021 (50 lines) and 2024 (60 lines). At the end of implementation of the Agreement Lao PDR will retain tariffs for 8 lines for imports of 
wine, coniferous logs, frozen boneless beef, and unwrought gold from New Zealand.  
  WT/REG284/1  
 
- 84 - Table A1.4: New Zealand and ASEAN member states: Market Access Opportunities under the Agreement for Australia's top 25 exports  to the world in 2007-2009 
(Brunei Darussalam, Malaysia, Myanmar, New Zealand, Philippines, Singapore, Thailand and Viet Nam) 
HS heading 
Share in 
global 
exports MFN(2010) Dutiable lines  Tariff phase-out  
(Final year) 
Remain 
dutiable No. of Duty-Free lines  BN 
MY 
MM 
NZ 
PH 
SG 
TH 
VN 
BN 
MY 
MM 
NZ 
PH 
TH 
VN 
BN 
MY 
MM 
NZ 
PH 
TH 
VN 
270112 18.2 2  1 2 1  2 2  1     2  1     2018 2016 2016  
260111 12.9 1 2  1  1 1 1   1  1     2020  2015    
710813 6.9 1  1  1  1 1     1  1  1     2010 2016 2016 MM 
270900 4.4 3 1  1  3 3 3  1 3  3    2010 2021  2010    
271111 3.7 1  1  1  1     1  1 1 1   2020  2018 2010  VN 
281820 2.9 1 1  1  1 1 1   1  1     2020  2010    
260300 2.0 1  1  1  1  1   1  1 1    2020  2015 2010   
100190 1.8 4 2 4 1 1 4 4 3     3  1     2011 2016 2016  
760110 1.7 1  1  2  1 1  1   1  1     2020  2010    
300490 1.6 14 15  3 1 14 1 17   14  13 13 18   2024  2010 2016 2020 MM/VN 
271011 1.5 6  13  2  13    7 1 13  13 13 13 2020 2010  2024  2018 2010  VN 
740311 1.3 1 1  1  1  1   1  1 1      2010 2015  MM 
020230 1.2 1  1  1  1     1  1 1 1   2020  2012 2020 2018  
220421 1.2 4     4    2 4 3 4 4 4    2010 2015 2020  MY/MM/VN 
020130 1.0 1  1  1  1     1  1 1 1   2020  2012 2020 2018  
510111 1.0 1 1  1  1  1   1  1 1    2020  2010 2010   
260800 0.8 1  1  1  1  1   1  1 1    2020  2010 2010   
760120 0.8 1 1  2  1 1 1   1  1     2020  2010    
870323 0.7 19    1  19     37 19 2 19 19 19  2013   2012 2012 2020 2020 MY/MM/VN 
870324 0.7 7   1  7    11 7 2 7 7 9  2010 2020 2012 2010 2020 2020 MM/VN 
260200 0.6 1  1  1  1 1  1   1  1     2020  2010    
260400 0.5 1 1  1  1  1   1  1 1    2020  2010 2010   
100300 0.4 1  1 1 1  1  1     1 1      2011 2010   
790111 0.4 1 2 1 1  1  1     1 1      2010 2010   
440122 0.4    1  1   1 1 1  1 1 1 2013 2012  2021  2010 2016 2016  
Total 68.6 75 50 8 29 2 83 16 36 8 53 75 7 81 67 70        MY=14 
MM=32 
VN=45 
Note: Singapore MFN tariffs of the above products are all duty-free. 
 - contains duty-free and specific duties; sp= contains specific duties only.  BN=Brunei Darussalam; MY=Malaysia; MM=Myanmar; PH=Philippines; SG=Singapore; TH=Thailand; VN=Viet Nam; NZ= New Zealand.  Based on HS 2007 nomenclature.  Source: WTO Secretariat based on data provided by the ASEAN Secretariat and UNSD, Comtrade database.WT/REG284/1 
 
- 85 - 
 
  Table A1.5 Cambodia: Market access opportunities under the agreement for Australia's top 
25 exports to the world, 2008-2010 
Australia's top export products in 
2008-2010 Access Conditions to Cambodia's import markets 
MFN (2011)  Duty-free in Remain 
dutiable HS heading Share in 
global exports 
(%) Average MFN 
applied rate 
(%) No. of tariff lines  
Duty-
free Dutiable  2011  2021 2024 
270112 19.9  0 2      
260111 16.9 0 1      
710813 6.7  0 2      
270900 4.3 7  3  3   
271111 4.1  0 1      
281820 2.5 7  1  1   
260300 2.0  0 1      
100190 1.9 0 4      
300490 1.5  0 29      
760110 1.4 0 1      
271011 1.2  15.9  14    14 
020230 1.1 35  1    1 
740311 1.1  0 1      
020130 0.9 35  1  1   
220421 0.9  15  4    4 
510111 0.8 7  1  1   
260200 0.7  0 1      
760120 0.6 0 1      
870323 0.6  32.9 3 47  2 15 30 
260800 0.6 0 1      
870324 0.5  29.5 5 27 1  11 15 
100300 0.4 0 1      
260400 0.4  0 1      
260700 0.4 0 1      
440122 0.4  7  1  1   
Total of above 71.7  56 100 1 9 26 64 
 Note: Based on the HS 2002 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database. WT/REG284/1 
 
- 86 - 
 
  Table A1.6 Indonesia: Market access opportunities under the agreement for Australia's top 25 
exports to the world, 2009-2011  
Australia's top 
export products in 
2009-2011 Access Conditions to Indonesia's import markets 
MFN (2012) Duty-free in  Remain 
dutiable 
HS 
heading Share 
in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) No. of tariff lines  
Duty-
free Dutiable  
2012 2013 2014 2015 2019 2020 
260111 21.2 0.0  1         
270112 18.7 5.0  2 2       
710813 6.4 5.0   1  1       
270900 4.3 0.0 3         
271111 4.1 5.0   1  1       
281820 2.2 5.0  1 1       
100190 2.1 2.5  2 2  2       
260300 2.1 0.0 1         
300490 1.3 4.7  1 14  14       
760110 1.2 0.0 1         
740311 1.1 5.0   1        1  
271011 1.1 0.0 13         
020230 1.1 5.0   1       1  
510111 0.9 5.0  1 1       
020130 0.8 5.0   1       1  
220421 0.7 0.0  4       4 
520100 0.6 0.0  1         
260200 0.6 0.0 1         
260800 0.6 5.0   1  1       
760120 0.5 0.0 1         
260700 0.5 5.0   1  1       
100300 0.4 0.0 1         
870323 0.4 29.4   33   13 8 1 7  4  
260400 0.3 5.0  1 1       
120510 0.3 5.0   1  1       
Total of 
above 73.4  26 66 26 13 8 1 7 2 9 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database. WT/REG284/1 
 
- 87 - 
 
  Table A1.7 Lao PDR: Market access opportunities under the agreement for Australia's top 25 
exports to the world, 2008-2010  
Australia's top export products in 
2008-2010 Access Conditions to Lao PDR's import markets 
MFN (2011)  Duty-free 
in Remain 
dutiable HS heading Share in 
global 
exports (%) Average MFN applied rate  
(%) No. of tariff lines  
Duty-
free Dutiable  2021 2024 
270112 19.9 5.0  - 2 2   
260111 16.9 5.0 - 1 1   
710813 6.7  5.0 - 1 1   
270900 4.3 5.0 - 3 2  1 
271111 4.1  5.0 - 1 1   
281820 2.5 5.0 - 1 1   
260300 2.0  5.0 - 1 1   
100190 1.9 5.0 - 4 4   
300490 1.5  10.0 - 14 14   
760110 1.4 5.0 - 1 1   
271011 1.2  18.1 - 13   13  
020230 1.1 30.0 - 1  1  
740311 1.1  5.0 - 1 1   
020130 0.9 30.0 - 1  1  
220421 0.9  30.0 - 4   4  
510111 0.8 5.0 - 1 1   
260200 0.7  5.0 - 1 1   
760120 0.6 5.0 - 1 1   
870323 0.6  40.0 - 19   19  
260800 0.6 5.0 - 1 1   
870324 0.5  40.0 - 7   7  
100300 0.4 5.0 - 1  1  
260400 0.4  5.0 - 1 1   
260700 0.4 5.0 - 1 1   
440122 0.4  10.0 - 1  1  
Total of above 71.7  0 83 35 4 44 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database.  
  WT/REG284/1  
 
- 88 - Table A1.8: Australia and ASEAN member states: Market Access Opportunities under the Agreement for New Zealand's top 25 exports  to the world in 2007-2009 
(Australia, Brunei Darussalam, Malaysia, Myanmar, Ph ilippines, Singapore, Thailand and Viet Nam) 
HS heading 
Share in 
global 
exports MFN (2010) Dutiable lines Tariff phase-out 
(Final year) 
Remain 
dutiable No. of Duty-Free lines AU 
BN 
MY 
PH 
SG 
TH 
VN 
AU 
BN 
MY 
MM 
PH 
TH 
VN 
AU 
BN 
MY 
MM 
PH 
TH 
VN 
040221 7.8 1 2 1  2      2 2 2 2    2024 2010 2020 2016  
270900 4.9 2 3 2  3 3 3    3 3      2021 2010    
020230 3.6 1 1 1  1      1 1 1 1    2020 2012 2020 2018  
020442 3.3 1 1 1  1     1 1 1 1 1   2010 2020 2010 2013 2016  
040210 3.2 1 2 1  2      2 2 2 6    2024 2010  2019 TH 
040690 2.6 1 1 1  1   1   1 1 1 1 2010   2021 2011 2020 2017  
760110 2.5 1 1 1  1 1 1    1 1      2020 2010    
081050 2.3 1 1 2  1      1 1 1 1    2021 2011 2013 2016  
040510 2.3 1 1 1  1      1 1 1 1    2021 2019 2020 2017  
220421 2.1  4 15  4   4   4 4 4 4 2010    2015 2020  MM/VN 
440320 1.9 1  13 2 2  2  2 1 2  2   2013 2010 2024  2010   
440710 1.8 1  1  1  1 2 1  1 1 1  2010 2013  2024 2010 2010   
040490 1.5 1 1 1  1  1    1 1 1      2010 2020  MM 
040590 1.4 1 4   4     2 4 4 4 4    2024 2010 2020 2020 MY 
020422 1.3 1 1 1  1      1 1 1 1    2020 2010 2013 2016  
350110 1.3 1 1 1  1      1 1 1 1    2021 2010 2010 2019  
020443 1.2 1 1 1  1      1 1 1 1    2020 2010 2013 2016 BN 
210690 1.1  16 1  21   2 5  21 21 21 24 2010   2024 2015 2013 2018 MM 
190190 1.1  7   7   1  37 7 7 7 10 2010  2013 2021 2019 2010 2020 MY/MM 
710812 1.0 1 2   2 2    11 2 2  2   2013  2010  2019 MM 
510121 1.0 1 1 1  1  1    1 1 1     2020 2010 2010   
350190 0.9 1 2 1  2      2 2 2 2    2021 2010 2010 2016  
080810 0.9 1 1 1  1      1 1 1 1    2021 2011 2010 2016  
470321 0.7 1 1 2  1 1 1    1 1      2021 2010    
020890 0.7 1 1   1     1 1 1 1 2   2012 2021 2011 2013 2016  
Total 52.4 23 56 50 2 64 7 10 10 8 53 64 62 57 65        BN=1 
MY=14 
MM=18 
TH=2 
VN=4 
Note: Singapore MFN tariffs of the above products are all duty-free. 
 - contains duty-free and specific duties; sp= contains specific duties only.  AU=Australia; BN=Brunei Darussalam; MY=Malaysia; MM=Myanmar; PH=Philippines; SG=Singapore; TH=Thailand; VN=Viet Nam.  Based on HS 2007 nomenclature.  Source: WTO Secretariat based on data provided by the ASEAN Secretariat and UNSD, Comtrade database. WT/REG284/1 
 
- 89 - 
 
  Table A1.9 Cambodia: Market access oppo rtunities under the agreement for New 
Zealand's top 25 exports to the world, 2008-2010 
New Zealand's top export products 
in 2008-2010 Access Conditions to Cambodia's import markets 
MFN (2011)  Duty-free 
in Remain 
dutiable HS heading Share in global 
exports (%) Average MFN 
applied rate 
(%) No. of tariff lines  
Duty-free  Dutiable  2021 2024 
040221 8.6 15.0   2   2  
270900 5.1 7.0  3 3   
020230 3.6 35.0   1   1  
020442 3.2 35.0  1 1   
040210 3.2 15.0   8 7  1  
040510 2.6 7.0  1   1 
040690 2.4 35.0   1   1  
440320 2.4 7.0  24 24   
081050 2.3 7.0   1   1  
220421 2.2 15.0  4   4 
760110 2.1 0.0  1     
440710 1.8 7.0  3 3   
040590 1.7 7.0   4  3 1  
040490 1.4 35.0  2 2   
020422 1.4 35.0   1 1   
020443 1.2 35.0  1   1 
710812 1.1 0.0  2     
350110 1.1 7.0  1 1   
190190 1.1 15.0   14 3  11  
210690 0.9 7.0  31 31   
350190 0.9 7.0   1 1   
510121 0.9 7.0  1 1   
080810 0.8 7.0   1   1  
470321 0.7 7.0  1 1   
020890 0.6 35.0   1 1   
Total of above 53.2  3 108 80 3 25 
 
Note: Based on the HS 2002 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database. WT/REG284/1 
 
- 90 - 
 
  Table A1.10 Indonesia: Market access opportunitie s under the agreement for New Zealand's top 25 
exports to the world, 2009-2011  
New Zealand's top export 
products in 2009-2011 Access Conditions to Indonesia's import markets 
MFN (2012)  Duty-free in  Remain 
dutiable HS heading Share in 
global 
exports 
(%) Average 
MFN 
applied rate 
(%) No. of tariff 
lines 
Duty
-free Dutiable  
2012 
2017 
2019 
2020 
2021 
040221 9.8 5.0  2   1 1   
270900 4.5 0.0 3        
020230 3.6 5.0  1    1   
040210 3.3 5.0  2    1 1  
020442 3.2 5.0  1      1  
440320 3.0 0.0 3        
040510 2.8 5.0  1 1      
081050 2.3 5.0  1 1      
220421 2.2 0.0  4      4  
040690 2.1 5.0  1 1      
760110 2.0 0.0 1         
040590 2.0 5.0  4 3 1     
440710 1.8 0.0 3         
020422 1.4 5.0  1      1 
040490 1.3 5.0  1 1      
710812 1.2 2.5 1 1 1      
020443 1.1 5.0  1      1  
190190 1.0 5.0  8 8      
210690 0.9 39.5  21 16     5  
350110 0.9 5.0  1 1      
510121 0.9 5.0  1 1      
080810 0.8 5.0  1 1      
350190 0.8 5.0  2 2      
470321 0.7 0.0 1        
901920 0.6 5.0  1 1      
Total of above 54.2  12 56 38 1 1 3 1 12 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 91 - 
 
  Table A1.11 Lao PDR: Market access opportunities under the agreement for New Zealand's top 25 
exports to the world, 2008-2010  
New Zealand's top export products in 
2008-2010 Access Conditions to Lao PDR's import markets 
MFN (2011)  Duty-free 
in Remain 
dutiable HS heading Share in global 
exports (%) Average MFN 
applied rate 
(%) No. o f tariff lines  
Duty-
free Dutiable  2021 2024 
040221 8.6 5.0  - 2  2  
270900 5.1 5.0 - 3 2  1 
020230 3.6 30.0  - 1  1  
020442 3.2 30.0 - 1 1   
040210 3.2 5.0  - 2  2  
040510 2.6 10.0 - 1 1   
040690 2.4 10.0  - 1 1   
440320 2.4 20.0 - 2   2 
081050 2.3 30.0  - 1 1   
220421 2.2 30.0 - 4   4 
760110 2.1 5.0  - 1 1   
440710 1.8 20.0 - 1 1   
040590 1.7 10.0  - 4 4   
040490 1.4 5.0 - 1  1  
020422 1.4 30.0  - 1 1   
020443 1.2 30.0 - 1 1   
710812 1.1 5.0  - 2 1  1  
350110 1.1 5.0 - 1 1   
190190 1.1 10.0  - 7 7   
210690 0.9 10.0 - 21 21   
350190 0.9 5.0  - 2 2   
510121 0.9 5.0 - 1 1   
080810 0.8 30.0  - 1 1   
470321 0.7 5.0 - 1 1   
020890 0.6 30.0  - 1 1   
Total of above 53.2  0 64 50 60 8 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO estimates based on data provided by the ASEAN Secretariat, WTO-IDB and UNSD, Comtrade 
database. 
 
 WT/REG284/1 
 
- 92 - 
 
  22. Tables A1.12-A1.21 show market access in Australia and New Zealand for ASEAN's top 25 
exports. Table A1.12 shows ma rket access opportunities for Brunei Darussalam, whose top 25 
exports accounted for 99.3% of its global exports in 2007-09 and covered under 27 tariff lines in Australia of which 15 were already duty free on an MFN basis, and 37 lines in New Zealand, of 
which 18 were duty free. Upon entry into force of the Agreement in 2010, 9 lines were liberalized 
by Australia and 5 by New Zealand, followed by 1 line each in 2012. While Australia will liberalize 
the remaining 2 lines subject to duty in 2020 at the end of the transition period, New Zealand will 
liberalize 2 lines in 2017 and the remaining 11 lines in 2020. 
23. Table A1.13 shows market access opportunities for Cambodia's top 25 global exports in 
Australia and New Zealand. These products accounted for 83.8% of Cambodia's global exports in 2007-09 and were covered by 27 lines in Australia of which 4 were duty free on an MFN basis and 
40 lines in New Zealand of which 8 were duty free . At entry into force of the Agreement in 2010 
Australia liberalized 9 lines, and will liberalize 2 and 12 lines in 2015 and 2020 respectively. New Zealand liberalized 1 line in 2013 followed by 18 and 13 lines in 2017 and 2020. At the end of 
implementation, no lines will remain subject to duty. 
24. Table A1.14 shows market access opportunities for Indonesia's top 25 exports in Australia 
and New Zealand. These products accounted for 52.6% of Indonesia's global exports during 2007-
09 and were covered by 27 and 28 lines respectively in Australia and New Zealand in 2010 on an 
MFN basis of which 23 were duty free. Australia liberalized 3 lines in 2010 with the last line subject to duties to be liberalized in 2020. New Zealand liberalized 1 line in 2010 and is scheduled to remove tariffs on 1 line in 2017, 2 in 2018 and the remaining 1 line in 2019. At the end of 
implementation no lines will remain subject to duty. 
25. Table A1.15 shows market access opportunities for Lao PDR's top 25 exports in Australia and 
New Zealand. During 2007-09 these products accounted for 84.8% of its global exports and were 
covered by 28 and 49 tariff lines in Australia and New Zealand respectively. In 2010 when the 
Agreement entered into force 10 and 8 lines, respectively were liberalized by Australia and New Zealand. Australia further liberalized 2 lines in 2012 and will remove tariffs on the remaining 4 
lines in 2020. New Zealand will liberalized 2 lines in 2017 and the 16 remaining lines subject to 
duty in 2020. 
26. Table A1.16 shows market access opportunities for Malaysia's top 25 exports in Australia 
and New Zealand which in 2007-09 accounted for 47.8% of its global exports and were covered by 
46 and 89 lines in Australia and New Zealand respectively of which 6 lines were dutiable in 
Australia and 19 lines in New Zealand. These lines were liberalized by Australia and New Zealand upon the Agreement's entry into force in 2010. 
27. Table A1.17 shows market access opportunities for Myanmar's top 25 exports in Australia 
and New Zealand which in 2008-10 accounted for 84.7% of its global exports and 5 lines in Australia and 35 lines in New Zealand of which 3 and 7 lines, respectively were dutiable on an MFN 
basis. Australia liberalized 2 lines in 2010 when the Agreement entered into force and the 
remaining 1 line in 2012. New Zealand liberalized 2 lines in 2010 and is scheduled to remove tariffs on 3 lines in 2017 and 2 lines in 2020. B the end of implementation of the Agreement, all tariff lines will be liberalized. 
28. Table A1.18 shows market access opportunities for the Philippines' top 25 exports in 
Australia and New Zealand, which accounted for 60.2% of its global exports in 2007-09. These exports were covered by 39 tariff lines in Australia of which 11 were subject to MFN tariffs and 62 
tariff lines in New Zealand of which 21 subject to MFN tariffs. Australia liberalized all 11 lines 
subject to duties when the Agreement entered into  force in 2010. New Zealand liberalized 19 lines 
in 2010, followed by 1 line in 2012. Tariffs on the last line are to be liberalized in 2017. 
29. Table A1.19 shows market access opportunities for Singapore's top 25 exports in Australia 
and New Zealand. In 2007-09, these products accounted for 55.7% of Singapore's global exports and were covered by 46 tariff lines in Australia and 99 in New Zealand of which 7 and 23 respectively were dutiable on an MFN basis. Australia liberalized all 7 lines subject to tariffs in 
in 2010. New Zealand liberalized 22 lines in 2010 wh en the Agreement entered into force and the 
remaining 1 line in 2012.  
30. Table A1.20 shows market access opportunities for Thailand's top 25 exports in Australia 
and New Zealand in 2007-09 which accounted for 37.5% of its global exports. These products 
were covered by 49 lines in Australia and 84 in New Zealand of which 13 and 24 respectively were WT/REG284/1 
 
- 93 - 
 
  subject to duties on an MFN basis. In 2010 on  entry into force of the Agreement Australia 
liberalized 10 lines in 2010 with the remaining 3 lines to become duty free in 2020. New Zealand liberalized 21 lines in 2010 followed by the remaining 3 in 2012. 
31. Table A1.21 shows market access opportunities for Viet Nam's top 25 exports in Australia 
and New Zealand in 2007-09 which accounted for 49.6% of its global exports. They were covered 
by 41 lines in Australia and 91 in New Zealand of which 14 and 37 were respectively subject to MFN duties. In 2010 Australia liberalized 13 lines and the last remaining dutiable line is due to be 
liberalized in 2020. New Zealand liberalized 13 lines in 2010 and 1 line in 2012. Eight lines each 
are to be liberalized in 2017 and 2018 to be followed by 3 and 4 lines respectively in 2019 and 2020. No lines will remain subject to duties  once the Agreement is fully implemented. 
Table A1.12 Australia and New Zealand: Market access opportunities under the 
agreement for Brunei Darussalam's top 25 exports to the world, 2007-2009
 
Brunei Darussalam's top 
export products in 2007-
2009 Australia  New Zealand 
MFN 2010 Duty-free in  MFN 2010  Duty-free in  
HS heading Share in 
global 
exports 
(%) Average 
(%) No of 
lines 
Average (%) No of lines Duty-
free 
Dutiable 
2010 
2012 
2020 
Duty-
free 
Dutiable 
2010 
2012 
2017 
2020 
270900 55.3 0 2     0.0 1      
271111 41.3 0 1     0.0 1      
711319 0.5 5  1  1   2.5 1 1  1   
611020 0.4 10  1 1   10.0  1    1 
610610 0.4 10  1  1   10.0  2   1  1 
710239 0.3 0 1     0.0 1      
710231 0.2 0 1     0.0 1      
610510 0.2 10  1  1  10.0  2   1 1 
720430 0.1 0 1     0.0 1      
710812 0.1 0 1     0.0 1      
611420 0.1 10  1  1   10.0  1    1 
610462 0.1 10  1 1   10.0  1    1 
610910 0.1 10  1  1   10.0  3    3 
611090 0.1 10  1   1 10.0  1    1 
843143 0.0 5  1  1   1.7 2 1 1    
720449 0.0 0 1     0.0 1      
720410 0.0 0 1     0.0 1      
890190 0.0 2.5 1 1 1   3.3 2 4 4    
910111 0.0 0 1     0.0 1      
740400 0.0 0 1     0.0 1      
611030 0.0 10  1  1   10.0  1    1 
030613 0.0 0 1     0.0 1      
621149 0.0 10  1    1 10.0  1    1 
760200 0.0 0 1     0.0 1      
720429 0.0 0 1     0.0 1      
Total of above 99.3   15 12  9 1 2  18 19 5 1 2  11 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WTO-IDB and ITC Trade Map. WT/REG284/1 
 
- 94 - 
 
  Table A1.13 Australia and New Zealand: Market access opportunities under the 
agreement for Cambodia's top 25 exports to the world, 2007-2009  
Cambodia's top export products in 
2007-2009 Australia  New Zealand 
MFN 2010  Duty-free in  MFN 2010 Duty-free in  
HS heading Share in global 
exports Average 
(%) No of lines 
Average (%) No of 
lines Duty-
free 
Dutiable 
2010 
2015 
2020 
Duty-
free 
Dutiable 
2013 
2017 
2020 
490700 26.9  2.5 1 1 1   0.0 2     
611090 11.6 10.0  1   1 10.0  1   1 
610469 7.5  10.0  1  1  10.0  1  1   
610690 4.0 10.0  1 1   10.0  2  2  
610349 3.4  10.0  1   1 10.0  2  2   
611011 3.2 10.0  1   1 10.0  1   1 
610590 2.4  10.0  1   1 10.0  2  2   
610342 2.2 10.0  1   1 10.0  2  1 1 
610839 1.8  10.0  1  1  10.0  1  1   
610461 1.7 10.0  1   1 10.0  1  1  
640320 1.7  0.0 1     6.7 1 2  2   
611020 1.6 10.0  1 1   10.0  1   1 
610910 1.6  10.0  1 1   10.0  3   3 
610339 1.5 10.0  1   1 10.0  1  1  
610990 1.5  10.0  1   1 10.0  3   3 
610429 1.5 10.0  1   1 10.0  1  1  
610341 1.2  10.0  1   1 10.0  1  1   
250590 1.2 0.0 1     0.0 1     
610439 1.2  10.0  1 1   10.0  1  1   
621010 1.1 7.5  2 1  1 10.0  1   1 
610610 1.1  10.0  1 1   10.0  2  1  1 
610462 1.0 10.0  1 1   10.0  1   1 
871200 1.0  5.0  1 1   2.5 1 1 1   
400129 0.9 0.0 1     0.0 3     
610329 0.9  10.0  1   1 10.0  1  1   
Total of 
above 83.8  4 23 9 2 12  8 32 1 18  13 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 95 - 
 
  Table A1.14 Australia and New Zealand: Market access opportunities under the 
agreement for Indonesia's top 25 exports to the world, 2007-2009  
Indonesia's top export products in 
2007-2009 Australia  New Zealand 
MFN 2010  Duty-
free in MFN 2010 Duty-free in  
HS heading Share in global 
exports Average 
(%) No of 
lines 
Avg. 
(%) No of 
lines Duty-
free 
Dutiable 
2010 
2020 
Duty-
free 
Dutiable 
2010 
2017 
2018 
2019 
271111 8.2  0.0 1    0.0 1      
270900 8.0 0.0 2    0.0 1      
270112 6.1  0.0 1    0.0 1      
151110 4.4 0.0 1    0.0 1      
151190 4.0  0.0 1    0.0 1      
400122 3.6 0.0 1    0.0 1      
260300 3.4  0.0 1    0.0 1      
270119 2.3 0.0 1    0.0 1      
271390 1.3  0.0 1    0.0 1      
750110 1.2 0.0 1    0.0 1      
800110 1.1  0.0 1    0.0 1      
470329 0.9 0.0 1    0.0 1      
740311 0.8  0.0 1    0.0 1      
151321 0.8 0.0 1    0.0 1      
180100 0.7  0.0 1    0.0 1      
401110 0.7 5.0  1 1  7.5  2 1 1   
852580 0.7  2.5 1 1  1 0.0 1      
640319 0.7 5.0  1 1  6.7 1 2   2  
940360 0.7  5.0  1 1  5.0  1    1 
090111 0.7 0.0 1    0.0 1      
710812 0.6  0.0 1    0.0 1      
030613 0.6 0.0 1    0.0 1      
740319 0.5  0.0 1    0.0 1      
852190 0.4 0.0 1    0.0 1      
260400 0.4  0.0 1    0.0 1      
Total of 
above 52.6  23 4 3 1  23 5 1 1 2  1 
Note: Based on the HS 2007 nomenclature. 
 
Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. WT/REG284/1 
 
- 96 - 
 
  Table A1.15 Australia and New Zealand: Market access opportunities under the 
agreement for Lao PDR's top 25 exports to the world, 2007-2009  
Lao PDR's top export products in 
2007-2009 Australia  New Zealand 
MFN 2010  Duty-free in  MFN 2010 Duty-free in  
HS heading Share in global 
exports Average 
(%) No of 
lines 
Average 
(%) No of 
lines Duty-free 
Dutiable 
2010 
2012 
2020 
Duty-free 
Dutiable 
2010 
2017 
2020 
740311 35.3  0.0 1      0.0 1     
440799 9.1 3.3 1 2 2   1.7 6 3 3   
260300 8.1 0.0 1      0.0 1     
271600 7.1 0.0      0.0      
440399 4.5 0.0 1      0.0 1     
090111 2.8 0.0 1     0.0 1     
620520 2.1 10.0   1 1   10.0  2   2 
620343 1.9 10.0  1   1 10.0  1   1 
611030 1.9 10.0   1 1   10.0  1   1 
100590 1.5 0.0 1     0.0 1     
620342 1.3 10.0   1   1 10.0  1   1 
440729 1.0 3.3 1 2 2   1.0 4 1 1   
610990 1.0 10.0   1   1 10.0  3   3 
400121 0.8 0.0 1     0.0 1     
611020 0.7 10.0   1 1   10.0  1   1 
610510 0.7 10.0  1  1  10.0  2  1 1 
252010 0.7 0.0 1      0.0 1     
610910 0.6 10.0  1 1   10.0  3   3 
280469 0.6 0.0 1      0.0 1     
270119 0.6 0.0 1     0.0 1     
854430 0.5 5.0  1 1   5.0 1 4 4   
440929 0.5 5.0  1 1   1.7 2 1   1 
610711 0.5 10.0   1   1 10.0  1   1 
610520 0.4 10.0  1  1  10.0  2  1 1 
100630 0.4 0.0 1      0.0 1     
Total of 
above 84.8  12  16 10 2 4  23 26 8 2  16 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WTO-IDB and ITC Trade Map. 
 WT/REG284/1 
 
- 97 - 
 
  Table A1.16 Australia and New Zealand: Market access opportunities under the 
agreement for Malaysia's top 25 exports to the world, 2007-2009  
Malaysia's top 
export products in 
2007-2009 Australia  New Zealand 
MFN 2010 Duty-free in  
MFN 2010 Duty-
free 
in 
2010 
HS 
heading Share 
in 
global 
exports Average 
(%) No of lines 
Average 
(%) No of lines 
Duty-
free Dutiable 
2010 
2020 Duty-
free Dutiable 
270900 5.7 0.0 2    0.0 1   
271111 5.5 0.0 1    0.0 1   
151190 4.8 0.0 1    0.0 1   
854231 3.4 0.0 1    0.0 1   
847130 2.7 0.0 1    0.0 1   
271019 2.5 0.0 12    1.1 30 8 8 
854239 2.1 0.0 1    0.0 1   
851770 2.0 2.5 1 1 1  1.7 4 2 2 
852990 1.9 2.5 2 2  2  2.8 4 5 5  
844399 1.6 0.0 1    1.7 2 1 1 
847170 1.5 0.0 1    0.0 1   
847330 1.5 0.0 1    0.0 1   
854232 1.5 0.0 1    0.0 1   
271011 1.2 0.0 5    0.0 2   
851762 1.2 0.0 1    0.6 7 1 1  
854233 1.2 0.0 1    0.0 1   
400122 1.0 0.0 1    0.0 1   
401519 1.0 5.0  2 1 1 0.0 2   
151110 0.9 0.0 1    0.0 1   
151620 0.9 0.0 1    1.7 2 1 1 
852352 0.9 0.0 1    2.5 1 1 1  
854129 0.8 0.0 1    0.0 1   
847180 0.8 0.0 1    0.0 1   
852872 0.7 5.0  1 1  0.0 1   
854190 0.7 0.0 1    0.0 1   
Total of 
above 47.8  40 6  5 1  70 19 19  
Note: Based on the HS 2007 nomenclature. 
 
Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 98 - 
 
  Table A1.17 Australia and New Zealand: Market access opportunities under the 
agreement for Myanmar's top 25 exports to the world, 2008-2010  
Myanmar's top export products 
in 2008-2010 Australia  New Zealand 
MFN 2010  Duty-free 
in MFN 2010 Duty-free 
in HS 
heading Share in global 
exports Average 
(%) No of lines 
Average 
(%) No of lines 
Duty-
free 
Dutiable 
2010 
2012 Duty-
free 
Dutiable 
2010 
2017 
2020 
271121 46.8 0.0 1     0.0 1     
071331 6.9 0.0 1    0.0 1     
440349 5.6 0.0 1     0.0 1     
440399 4.7 0.0 1    0.0 1     
071390 4.1 0.0 1     0.0 1     
071339 1.6 0.0 1    0.0 1     
400121 1.4 0.0 1     0.0 1     
120740 1.3 0.0 1    0.0 1     
100630 1.2 0.0 1     0.0 1     
710399 1.1 0.0 1    2.5 1 1 1   
260200 0.9 0.0 1     0.0 1     
030269 0.9 0.0 1    0.0 3     
640399 0.9 5.0  1 1  6.7 1 2  2   
160520 0.9 0.0 1    1.7 2 1 1   
620193 0.7 10.0  1  1 10.0  1   1 
030613 0.7 0.0 1    0.0 1     
250590 0.7 0.0 1     0.0 1     
030379 0.7 0.0 1    0.0 3     
260111 0.6 0.0 1     0.0 1     
270900 0.6 0.0 2    0.0 1     
740311 0.5 0.0 1     0.0 1     
071320 0.5 0.0 1    0.0 2     
620530 0.5 10.0  1 1  10.0  2  1  1 
271600 0.5 0.0     0.0      
710310 0.4 0.0 1     0.0 1     
Total of 
above 84.7  22  3 2 1  28 7 2 3  2 
Note: Coverage period is from 2008-2010 (No export data are available for Myanmar for 2007). 
 Based on the HS 2007 nomenclature.  Source: WTO estimates based on data provided by Au stralia, New Zealand, WTO-IDB and ITC Trade Map. WT/REG284/1 
 
- 99 - 
 
  Table A1.18 Australia and New Zealand: Market access opportunities under the 
agreement for the Philippines' top 25 exports to the world, 2007-2009  
Philippines' top export products 
in 2007-2009 Australia  New Zealand 
MFN 2010  Duty-
free in 
2010 MFN 2010 Duty-free in  
HS heading Share in 
global 
exports Average 
(%) No of lines 
Average 
(%) No of lines Duty-
free 
Dutiable 
Duty-
free 
Dutiable 
2010 
2012 
2017 
854390 10.2 1.7  2 1 1 1.4 5 2 2   
854890 10.2 0.0 2   0.0 1     
847170 3.5 0.0  1   0.0 1     
847130 3.0 0.0 1   0.0 1     
854150 2.6 0.0  1   0.0 1     
740311 2.4 0.0 1   0.0 1     
854430 1.8 5.0   1 1 5.0 1 4 4   
850440 1.7 2.5 1 1 1 1.3 3 1 1   
851770 1.7 2.5  1 1 1 1.7 4 2 2   
852990 1.7 2.5 2 2 2 2.8 4 5 5   
854231 1.6 0.0  1   0.0 1     
854232 1.6 0.0 1   0.0 1     
854233 1.6 0.0  1   0.0 1     
854239 1.6 0.0 1   0.0 1     
900659 1.5 0.0  1   0.0 1     
844331 1.5 0.0 1   2.5 1 1 1   
844332 1.5 0.0  1   1.0 4 1 1   
847160 1.4 0.0 1   0.0 1     
852841 1.4 0.0  1   0.0 1     
852851 1.4 0.0 1   0.0 1     
852861 1.4 0.0  1   0.0 1     
844399 1.4 0.0 1   1.7 2 1 1   
870830 1.3 3.6  2 5 5 3.0 2 3 2 1   
151311 1.1 0.0 1   5.0  1   1 
847330 1.1 0.0  1   0.0 1     
Total of above 60.2  28  11 11  41 21 19 1  1 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 100 - 
 
  Table A1.19 Australia and New Zealand: Market access opportunities under the 
agreement for Singapore's top 25 exports to the world, 2007-2009  
Singapore's top export products 
in 2007-2009 Australia  New Zealand 
MFN 2010  Duty-free in  
2010 MFN 2010 Duty-free in  
HS heading 
Share in 
global 
exports 
Average 
(%) No of lines 
Average 
(%) No of lines Duty-free 
Dutiable 
Duty-free 
Dutiable 
2010 
2012 
854239 13.8 0.0 1    0.0 1    
271019 10.6 0.0 12   1.1 30 8 8  
271011 4.8 0.0 5    0.0 2    
854231 3.5 0.0 1   0.0 1    
844399 3.4 0.0 1    1.7 2 1 1  
847330 2.7 0.0 1   0.0 1    
847170 2.0 0.0 1    0.0 1    
854290 2.0 0.0 1   0.0 1    
851712 1.6 0.0 1    0.0 1    
300490 1.3 0.0 1   0.0 3    
843143 1.2 5.0  1 1 1.7 2 1 1  
854190 1.0 0.0 1   0.0 1    
880330 1.0 0.0 1    0.0 1    
852329 0.8 0.0 1   1.1 7 2 2  
854232 0.7 0.0 1    0.0 1    
852990 0.7 2.5 2 2 2 2.8 4 5 5  
292250 0.6 0.0 1    0.0 1    
853690 0.6 2.5 1 1 1 5.0  1 1  
710813 0.6 0.0 1    0.0 1    
851762 0.5 0.0 1   0.6 7 1 1  
854129 0.5 0.0 1    0.0 1    
890520 0.5 2.5 1 1 1 2.5 1 1 1  
711319 0.4 5.0  1 1 2.5 1 1  1  
851770 0.4 2.5 1 1 1 1.7 4 2 2  
292249 0.4 0.0 1    0.0 1    
Total of above 55.7  39  7 7  76 23 22 1  
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 101 - 
 
  Table A1.20 Australia and New Zealand: Market access opportunities under the 
agreement for Thailand's top 25 exports to the world, 2007-2009  
Thailand's top export products in 
2007-2009  Australia  New Zealand 
MFN 2010  Duty-free 
in MFN 2010 Duty-free 
in HS heading Share in global 
exports Average 
(%) No of lines Average 
(%) No of lines Duty-
free 
Dutiable 
2010 
2020 
Duty-
free 
Dutiable 
2010 
2012 
847170 6.6 0.0 1     0.0 1    
271019 3.2 0.0 12    1.1 30 8 8  
100630 2.6 0.0 1     0.0 1    
870421 2.2 5.0  2 2  1.7 2 1 1  
710812 2.1 0.0 1     0.0 1    
847330 2.0 0.0 1    0.0 1    
854231 1.8 0.0 1     0.0 1    
854239 1.4 0.0 1    0.0 1    
870323 1.3 5.0  4 1 3 6.7 1 2 1  1 
400122 1.2 0.0 1    0.0 1    
870899 1.1 3.8 1  3 3  4.1 3 8 8   
400121 1.1 0.0 1    0.0 1    
160414 1.0 5.0  1 1  2.5 1 1 1   
271011 1.0 0.0 5    0.0 2    
711319 1.0 5.0  1 1  2.5 1 1  1  
841510 1.0 5.0  1 1  5.0  1  1 
270900 0.8 0.0 2     0.0 1    
400110 0.8 0.0 1    0.0 1    
160232 0.8 0.0 1     1.7 2 1 1   
160520 0.8 0.0 1    1.7 2 1 1  
854232 0.8 0.0 1     0.0 1    
030613 0.8 0.0 1    0.0 1    
490700 0.8 2.5 1  1 1  0.0 2    
291736 0.7 0.0 1    0.0 1    
880330 0.7 0.0 1     0.0 1    
Total of 
above 37.5  36  13 10 3  60 24 21  3 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
 WT/REG284/1 
 
- 102 - 
 
  Table A1.21 Australia and New Zealand: Market access opportunities under the 
agreement for Viet Nam's top 25 exports to the world, 2007-2009  
Viet Nam's top export 
products in 2007-2009 Australia  New Zealand 
MFN 2010 Duty-free 
in MFN 2010  Duty-free in 
HS heading 
Share in 
global exports 
(%) 
Average (%) No of lines  
Average (%) No of lines  Duty-free 
Dutiable 
2010 
2020 
Duty-free 
Dutiable 
2010 
2012 
2017 
2018 
2019 
2020 
270900 14.9 0.0 2    0.0 1        
100630 4.1 0.0 1    0.0 1        
090111 3.4 0.0 1    0.0 1        
030613 2.3 0.0 1    0.0 1        
270111 2.2 0.0 1    0.0 1        
640399 2.1 5.0  1 1  6.7 1 2   2    
030429 2.0 0.0 1    0.0 1        
640319 1.5 5.0  1 1  6.7 1 2    2   
844332 1.4 0.0 1    1.0 4 1 1      
080132 1.4 0.0 1    0.0 1        
400129 1.4 0.0 1    0.0 3        
640411 1.2 2.5 1 1 1  8.0 1 4   1 3   
271019 1.2 0.0 12    1.1 30 8 8      
940350 1.1 5.0  1 1  5.0  1     1  
854430 1.1 5.0  1  1  5.0 1 4 4      
611020 1.1 10.0  1 1  10.0  1      1 
711319 1.1 5.0  1  1  2.5 1 1  1     
940360 1.1 5.0  1 1  5.0  1     1  
610910 0.9 10.0  1  1  10.0  3      3 
640299 0.9 2.5 1 1 1  6.7 1 2   2    
940169 0.7 5.0  1  1  5.0  1     1   
640419 0.7 2.5 1 1 1  8.0 1 4   2 2   
710812 0.7 0.0 1    0.0 1        
640219 0.7 5.0  1 1  6.7 1 2   1 1   
852580 0.6 2.5 1 1   1 0.0 1        
Total of above 49.6   27 14  13 1  54 37 13 1 8 8 3  4 
Note: Based on the HS 2007 nomenclature. 
 Source: WTO estimates based on data provided by Au stralia, New Zealand, WT O-IDB and UNSD, Comtrade 
database. 
  
  WT/REG284/1  
 
- 103 - ANNEX 2 
Table A2.1 Malaysia: Tariff rate quotas for products originating in Australia and New  Zealand  
HS Code 
Description 
Quota 
MFN 2010 
(%) Preferential tariffs(%) 
Unit 
Partner In-quota volume 2010 
2011 
2012 
2013-
20 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 
010391000 
(Live 
swine) Weighing 
<50kg  I 20 10 5 5 0 Hd AU 101 102 103 104 105 106 107 108 109 110 112 
O 20 20 18 18 15 NZ 101 102 103 104 105 106 107 108 109 110 112 
010392000 Weighing 
50kg or>  I 20 10 5 5 0 Hd AU 101 102 103 104 105 106 107 108 109 110 112 
O 20 20 18 18 15 NZ 101 102 103 104 105 106 107 108 109 110 112 
Day old chicks of the species gallus dome sticus, weighing not more than 185 gram 
010511900  I 20 10 5 5 0 Hd
  AU 353,500 357,035 360,605 364,211 367,854 371,532 375,247 379,000 382,790 386,618 390,484 
O 20 20 15 15 10 NZ 202,000 204,020 206,060 208,121 210,202 212,304 214,427 216,571 218,737 220,924 223,134 
Meat of swine: carcasses and half-carcasses 
020311000 fresh or  
chilled  I 50 20 15 10 0 Kg AU 510 510 515 520 526 531 536 541 547 552 558 
O 50 45 35 30 25 NZ 505 510 515 520 526 531 536 541 547 552 558 
020321000 frozen I 50 20 15 10 0 Kg AU 4,080 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463 
O 50 45 35 30 25 NZ 4,040 4,080 4,121 4,162 4,204 4,246 4,289 4,331 4,375 4,418 4,463 
Meat of fowls of the species g. domesticus not cut in pieces 
020711000 fresh 
 or chilled I 40 15 10 5 0 Kg AU 255 255 258 260 263 265 268 271 273 276 279 
O 40 35 30 25 20 NZ 253 255 258 260 263 265 268 271 273 276 279 
020712000 frozen I 40 15 10 5 0 Kg AU 17,170 17,342 17,515 17,690 17,867 18,046 18,226 18,409 18,593 18,779 18,966 
O 40 35 30 25 20 NZ 30,300 30,603 30,909 31,218 31,530 31,846 32,164 32,486 32,811 33,139 33,470 
Edible cuts and offal of the sp ecies gallus domesticus, frozen 
020714000  I 40 15 10 5 0 Kg AU 292,900 295,829 298,787 301,775 304,793 307,841 310,919 314,028 317,169 320,340 323,544 
O 40 35 30 25 20 NZ 16,665 16,832 17,000 17,170 17,342 17,515 17,690 17,867 18,046 18,226 18,409 
Of fat content, by weight, milk: liquid  
040110110  not > 
1%: 
  I 50 15 10 5 0 L AU 606,000 612,060 618,181 624,362 630,606 636,912 643,281 649,714 656,211 662,773 669,401 
O 50 40 35 30 20 NZ 151,500 153,015 154,545 156,091 157,652 159,228 160,820 162,429 164,053 165,693 167,350 
040120110 > 1% but 
not >6%  I 50 15 10 5 0 L AU 3,030,000 3,060,300 3,090,903 3,121,812 3,153,030 3,184,560 3,216,406 3,248,570 3,281,056 3,313,866 3,347,005 
O 50 40 35 30 20 NZ 202,000 204,020 206,060 208,121 210,202 212,304 214,427 216,571 218,737 220,924 223,134 
040130110 > 6%  I 50 15 10 5 0 L AU 20,200 20,402 20,606 20,812 21,020 21,230 21,443 21,657 21,874 22,092 22,313 
O 50 40 35 30 20 NZ 202,000 204,020 206,060 208,121 210,202 212,304 214,427 216,571 218,737 220,924 223,134 
Eggs, for hatching 
040700111 hens' 
eggs I 50 10 5 5 0 U AU 101,000 102,010 103,030 104,060 105,101 106,152 107,214 108,286 109,369 110,462 111,567 
O 50 40 30 20 10 NZ 303,000 306,030 309,090 312,181 315,303 318,456 321,641 324,857 328,106 331,387 334,701 
040700112 Ducks' 
eggs in 
shell  I 50 10 5 5 0 U AU 101,000 102,010 103,030 104,060 105,101 106,152 107,214 108,286 109,369 110,462 111,567 
O 50 40 30 20 10 NZ 303,000 306,030 309,090 312,181 315,303 318,456 321,641 324,857 328,106 331,387 334,701 
040700910 
(Eggs: 
Other) hens' 
eggs  I 50 10 5 5 0 U AU 4,040,000 4,080,400 4,121,204 4,162,416 4,204,040 4,246,081 4,288,541 4,331,427 4,374,741 4,418,489 4,462,67 3 
O 50 40 30 20 10 NZ 4,040,000 4,080,400 4,121,204 4,162,416 4,204,040 4,246,081 4,288,541 4,331,427 4,374,741 4,418,489 4,462,673 
040700920  
(Eggs: 
Other)  Ducks' 
eggs in 
shell, preserved 
/cooked  I 50 10 5 5 0 U AU 5,050,000 5,100,500 5,151,505 5,203,020 5,255,050 5,307,601 5,360,677 5,414,284 5,468,426 5,523,111 5,578,34 2 
O 50 40 30 20 10 NZ 5,050,000 5,100,500 5,151,505 5,203,020 5,255,050 5,307,601 5,360,677 5,414,284 5,468,426 5,523,111 5,578,342 
Note: AU=Australia NZ= New Zealand I=In-quota O=Out-quota.  
 Unit: Hd= head; Kg=kilogram; L=litre; U=unit.  Source: WTO-IDB and Appendix 1 of Annex 1 of the Ag reement (Malaysia's Schedule  of Tariff Commitments).  
  WT/REG284/1  
 
- 104 - Table A2.2 Viet Nam: Tariff rate quotas  
HS Code Description Base Rate  
(MFN 
2005 %) MFN 
2010 
(%) Preferential Tariffs (%) 
In-quota  Out-quota  
2010 2011 2012 2013 2014 2015 2016 2017-
2018 2019 2020-2022 2010-2021 2022 
17 Chapter 17-
Sugars and sugar confectionery   
            
17.01 Cane or beet 
sugar and 
chemically pure 
sucrose, in solid 
form.               
  - Raw sugar not 
containing added flavouring or colouring matter:   
            
1701.11.00.00 - - Cane suga r 30 25 25 25 20 20 15 10 7 5 3 0 80 50 
1701.12.00.00 - - Beet suga r 30 25  25 25 20 20 15 10 7 5  3 0 80 50 
  - Other:                
1701.91.00.00 - - Containing 
added flavouring or colouring matter 40 40
 35 30 25 20 15 10 7 5  3 0 100 50 
1701.99 - - Other:                
  - - - Refined sugar:                
1701.99.11.00 - - - - White  40 40 35 30 25 20 15 10 7 5 3 0 100 50 
1701.99.19.00 - - - - Othe r 40 40  35 30 25 20 15 10 7 5  3 0 100 50 
1701.99.90.00 - - - Othe r 40 40 35 30 25 20 15 10 7 5 3 0 100 50 
 
Source: WTO-IDB, Annex 1 and Appendix 1 of the Agr eement (Viet Nam's Schedule of Tariff Commitments). 
 
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