In order to implement regional Comprehensive Economic Partnership Agreements (CEPA) or Free Trade Agreements (FTA), the Minister of Finance (MoF) has issued several regulations on determination of import duty tariffs effective from 2 January 2023. The list of the MoF regulations is as follows:

Notes:

• ASEAN countries in this regulation refers to 10 (ten) countries: Brunei Darussalam, Cambodia, Indonesia, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam, and Laos.
• CEPA for India has yet to be implemented.
• If the Most Favoured Nation (MFN) import duty tariff rate is lower than the preferential import duty as stipulated in the regional CEPA, the applicable import duty tariff is the MFN.

These regulations generally stipulate as follows:

1. the preferential import duty tariff for imported goods from ASEAN countries follows the regional Comprehensive Economic Partnership Agreement (CEPA).
2. The differential import duty tariff is applied to imported goods from ASEAN countries, if:
   • The imported goods classification is included in Appendix of the relevant MoF regulation; or
   • Based on the examination result, the goods’ classification is included in the Appendix of the relevant MoF regulation.