5 National trade and customs laws and rules
For purposes of enhancing transparency and facilitate trade, the ATR must contain trade and customs laws and procedures of ASEAN Member States. This transparency obligation is very broad and further reflects the general obligation under the ATIGA that the ATR contain “trade and customs laws and procedures” of all ASEAN Member States.
Trade and customs laws notably include:
- Laws and regulations concerning the importation, exportation, transit, transhipment, and storage of goods as they relate to customs duties, charges and other taxes;
- Laws and regulations relating to the rates of duty, taxes or other charges;
- Laws and regulations relating to requirements, restrictions or prohibitions on imports or exports, transit goods or transhipment;
- Laws and regulations relating to requirements, restrictions or prohibitions on the transfer of payments for imports or exports, transit goods or transhipment; and
- Laws and regulations affecting the sale, distribution, transportation, insurance, warehousing inspection, exhibition, processing, mixing or other use of imports or exports, goods in transit and transhipment.