INTRODUCTION

Beginning this year, the ASEAN Secretariat is making the consolidated list of the 2001 CEPT[1] Package available in the ASEANWEB for free download. This is in order to make information about the CEPT Scheme as widely available as possible to Member Countries, the business community, researchers and academics, etc. The files are in Microsoft Excel format to enable users to analyse the data. The Lists are classified by chapter as well as by country.

This eight edition of the Tariff Reduction Programmes under the Common Effective Preferential Tariff (CEPT) Scheme contains the ASEAN countries’ CEPT import duties and tariff reduction schedules starting from year 2001 up to year 2010. In addition, the Most Favoured Nation (MFN) tariff rates of all Member Countries are included, so that used in conjunction with the CEPT rates, to help identify products where preferences are provided. The ending years of the tariff reduction schedules differ from country to country based on the date when they began their implementation of the CEPT Agreement. For the six initial signatories[2] to the CEPT Agreement, the ending year is 2003. It is 2006 for Viet Nam; 2008 for Lao PDR and Myanmar; and 2010 for Cambodia. The publication also indicates the products that are not yet included in the CEPT, i.e. the temporary exclusion list (TEL), sensitive list (SL) and general exception list (GE) with their corresponding MFN tariff rates.

The commodity classification used is based on the World Custom Organizations’ (WCO) Harmonised Commodities Description System (HS) 1996 format. To provide accurate and current information about tariffs, we have based the information on the latest CEPT legal enactments and on the most current Customs Excise and Duty Publications for MFN tariffs. The detailed list of references for all tariff rates is shown below. However, please note that some recent changes to MFN tariffs of Member Countries may not have been included in this edition. On certain occasions, MFN rates may be reduced below the legally enacted CEPT rates. Under these circumstances, the lower (MFN) rate would prevail.

Please note that information on MFN rates of Thailand is in a separate file. This is because Thailand uses two different tariff nomenclatures for its CEPT and MFN rates. We have included both “CEPT type 1” and “CEPT type 2” tariff rates of Thailand. “CEPT type 1” shall be applied to products with a Certificate of Origin “Form D” issued by ASEAN Member States and eligible for CEPT concessions based on the principle of reciprocity. For those products which are eligible for PTA concession, Thailand will apply type 2 rates.

Please note that some tariff lines of Viet Nam, which are currently in alpha-numeric form (e.g. 8704.23.90A, 8704.23.90B), are under review. The appropriate tariff codes will be assigned once Viet Nam has finalised its tariff nomenclature.

The tariffs in the table are in ad-valorem rates except for some special cases where specific duties are employed and where the tariffs are therefore in local currency units. These are reflected in the MFN column and are marked by an asterisk (*).

Country	Source for MFN Tariffs	Source for CEPT Tariffs
Brunei Darussalam	Brunei’s Submission in February 2001 (in soft copy)	Customs Act (Chapter 36), Customs (ASEAN Common Effective Preferential Tariff) Order-1999, 21 September 1999
Cambodia	Prakas on Promulgating the Tariff Reduction Schedule of the IL of CEPT for AFTA, 15 December 1999	Prakas on Promulgating the Tariff Reduction Schedule of the IL of CEPT for AFTA, 15 December 1999
Indonesia	BTMI 2001 as of the Degree of the Ministry of Finance No. 573/KMK.01/2000, 26 December 2000, submitted in January 2001	Degree of the Ministry of Finance No. 150/KMK.01/2001, 29 March 2001 and its amendment.
Lao PDR	Common rate as included in the Notification of Prime Minister Office N: 0021/PMO, 8 January 1999 and MFN rates as included in the 2001 CEPT Legal Enactment.	1. Notification of Prime Minister Office N: 0021/PMO, 8 January 1999 2. Decree of Prime Minister No. 164/PM, 15 November 2000
Malaysia	The Malaysia Trade Classification and Customs Duties Order 1999, 1 March 1999, Customs Duties Amendments Order 1999 No. 5, 11, 12, and the Up-Dating Service to Customs Duties Order dated 20 December 2000.	1. Mother CEPT Legal Enactment, 30 Nov. 1995 2. CEPT Legal Enactment No. 1/97, 29 May 1997 3. CEPT Legal Enactment No. 2/97, 13 Oct 1997 4. CEPT Legal Enactment No. 3/97, 10 Nov 1997 5. CEPT Legal Enactment No. 4/97, Dec 1997 6. CEPT Legal Enactment No. 1/98, 2 Jan 1998 7. CEPT Legal Enactment 1999, 4 Jan 1999 8. CEPT Legal Enactment No. 4/1999, 30 Dec 1999 9. CEPT Legal Enactment No. 5/1999, 30 Dec 1999 10. CEPT Legal Enactment No. 3/2000, 7 Apr 2000.
Myanmar	Customs Tariff of Myanmar, January 1997	1. Ministry of Finance and Revenue Notification No. 247/97, 10 Dec.1997 2. Ministry of Finance and Revenue Notification No. 1/1999, 1 Jan 1999 3. Ministry of Finance and Revenue Notification No. 70/2000, 5 Apr 2000 4. Ministry of Finance and Revenue Notification No. 106/2000, 30 May 2000 Ministry of Finance and Revenue Notification No. 2/2001 and 3/2001, 1 Jan 2001
Philippines	Tariff and Customs Code of the Philippines, July 2001Vol. 1	The President of the Philippines Executive Order: 1. EO No. 453, 31 Oct 1997 2. EO No. 487, 11 Jun 1998 3. EO No.71, 15 Jan 1999 4. EO No.234, 27 Apr 2000 5. EO No. 254, 2000 6. EO No. 49, 3 November 2001.
Singapore	Trade Classification and Customs Duties (1996)	Trade Classification and Custom Duties (1996) and Singapore Trade Development Board’s Import and Export (I&E) Notice No. TDB ECU 33/04/02 Vol. 7 (23 February 2000)
Thailand	Thailand’s submission in May 2001	Ministry of Finance Notification No. C 2/2544 (AFTA 18) and no. C 3/2544 (AFTA 19), 27 Jul 2001
Viet Nam	1. MFN rates as included in the 2001 LE. 2. MFN rates as included in submission of the remaining TEL, 10 Aug 2001.	Decree of the Government No. 28/2001/ND-CP, 6 June 2001

CC - This refers to the country code assigned based on ISO[3] 3166-two digit level, e.g. BN for Brunei Darussalam, KH for Cambodia, ID for Indonesia, LA for Lao PDR, MY for Malaysia, MM for Myanmar, PH for Philippines, SG for Singapore, TH for Thailand and VN for Viet Nam.

HS Code - This shows the 9-digit code based on the World Customs Organisation’s (WCO) Harmonized System 1996, used for tariff classification in the country concerned.

Description - This provides a description of the products covered by the HS and/or the 9-digit code used.

Indicator - This shows the status of the product, i.e. whether it has been included in the CEPT (N, F) or not (E, S, G).

F - Products in the Fast Track of the Inclusion List. Fast Track products have their tariffs reduced to 0-5% latest by the year 2000.

N - Products in the Normal Track of the Inclusion List. Normal Track products have their tariffs reduced to 0-5% by 2003.

E - Products in the Temporary Exclusion List. These products are to be phased into the Inclusion List by specific dates, namely by 2000 for most manufactured products (2003 for Viet Nam, 2005 for Lao PDR and Myanmar, 2007 Cambodia) and 2003 for unprocessed agricultural products (2006 for Viet Nam, and 2008 for Lao PDR and Myanmar and 2010 for Cambodia).

S - Products in the Sensitive List. These are mainly unprocessed agricultural products that are granted a more flexible arrangement for phasing into the Inclusion List; i.e. beginning 2001-2003 and ending date of 2010 (2013 for Viet Nam, 2015 for Laos and Myanmar and 2017 for Cambodia).

G - Products under General Exceptions, i.e. permanently excluded from the scheme for reasons of national security, protection of public morals, protection of human, animal or plant life and health, and the protection of articles of artistic, historic and archaeological value.

This publication is organised according to the order of the HS. Countries’ names are arranged in alphabetical order. There are columns for product description and the status of products in year 2001 (whether they are covered by the CEPT Scheme or not). There are two main columns for import duties. The first one is for MFN tariff rates and the second column is for CEPT tariffs. The second column for CEPT tariffs is further divided into ten sub-columns and represents the scheduled CEPT tariff for that year. An “asterisk” in these CEPT columns means that the tariff rate is still a specific duty. The far right column “Type 2 (2001)” is only for Thailand which applies two different tariff rates on ASEAN products.

Contact Details of the National AFTA Units: