ASEAN Customs

Overview

The ASEAN Customs is an integral part in the establishment of the ASEAN Economic Community (AEC) which envisions ASEAN as a single market and production base with equitable economic development and fully integrated into the global economy. The ASEAN Directors-General of Customs Meeting (ASEAN DGs of Customs), established in 1995 under the purview of the ASEAN Finance Ministers Meeting (AFMM), provides guidance and direction to its sectoral bodies. Following the decision of ASEAN Leaders to deepen regional integration at the 9th ASEAN Summit in Bali, Indonesia on 7 October 2003, the ASEAN DGs of Customs restructured its sectoral bodies to strengthen institutional arrangements for Customs simplification and modernisation.

 

At the 15th ASEAN DGs of Customs Meeting on 6 June 2006 held in Siem Reap, Cambodia, the Coordinating Committee on Customs (CCC) was established to coordinate the implementation of regional customs integration initiatives. The CCC reports directly to the ASEAN DGs of Customs. At the same time, three (3) working groups were established under the CCC to support the implementation of specific initiatives:

 
    • Customs Procedures and Trade Facilitation Working Group (CPTFWG)
    • Customs Enforcement and Compliance Working Group (CECWG)
    • Customs Capacity Building Working Group (CCBWG)

To support the effective implementation of specific initiatives, the ASEAN DGs of Customs also established the Sub-Working Group on ASEAN Customs Transit System (SWG-ACTS) in 2010, the Technical Sub-Working Group on Classification (TSWGC) in 2019, and the Sub-Working Group on ASEAN Authorised Economic Operator Mutual Recognition Arrangement (SWG-AAMRA) in 2019. These Sub-Working Groups report to the CPTFWG.

 

All customs sectoral bodies are responsible for the implementation of the Strategic Plans of Customs Development (SPCDs), which serve as ASEAN Customs’ five-year plans for customs integration efforts. The first SPCDs, covering the period of 2005-2010, laid the foundation for ASEAN Customs’ coordinated efforts in advancing priority areas in customs and trade facilitation, enforcement and compliance, and capacity building. Since then, four SPCDs have been developed in five-year cycles, taking into account the emerging needs, customs trends, and developments. The most recent SPCDs for the 2026-2030 period, comprising 13 (thirteen) areas of initiatives, were endorsed on 5 June 2025 by the 34th ASEAN Directors-General of Customs Meeting held in Brunei Darussalam.

 

The latest SPCDs guide ASEAN Customs in further simplifying and modernising customs procedures; addressing emerging issues, such as digitalisation, customs automation, circular economy, and carbon neutrality; strengthening cooperation with Dialogue Partners and relevant stakeholders to promote trade facilitation and border security; combating illicit trade and strengthening enforcement measures; and enhancing the capacity of ASEAN Customs officers. These efforts collectively support deeper regional integration and enhanced intra-ASEAN trade. As the sectoral plan for ASEAN Customs, the SPCDs 2026 – 2030 also contributes to the goal of the AEC Strategic Plan 2026–2030, which aims to realise an integrated single market while advancing innovation, competitiveness, and sustainable development.

 

To strengthen customs cooperation, ASEAN Customs regularly conducts consultations with the customs administrations of Dialogue Partners, namely Australia Border Force, General Administration of Customs of the People’s Republic of China, Japan Customs, and the Korea Customs Service. The cooperation ranges from technical assistance on various topics to joint programmes in some areas, such as joint enforcement operations with Korea to combat illicit drugs and its participation to ASEAN’s Joint Customs Control (JCC) operation, the exchange of information for intelligence purpose between ASEAN and Japan, and support from Australia for the Joint Customs Middle Management Programme (JCMMP), a regional training initiative for ASEAN’s future customs leaders. ASEAN Customs remains committed to deepening the collaboration with Dialogue Partners to support ASEAN Member States in addressing emerging issues in customs and trade.

 

Recognising the importance of the partnership with the private sector, ASEAN Customs also has regular consultations with the Joint Business Councils (JBC) during relevant meetings. These dialogues aim to hear their feedback and discuss their recommendations, and consider adopting appropriate proposals to further facilitate trade while striking a balance on security to create a sound business environment in the region.

Priority Areas of Cooperation

Following are the Customs strategic directions for 2016-2025 as reflected in the Broad Direction for Customs Activities Encompassing a Period of 10 Years (2016-2025) and set in line with the ASEAN commitments under the ASEAN Agreement on Customs (2012) and AEC Blueprint 2025:

 

  1. Strengthening cooperation among ASEAN Customs administrations to combat transnational crime and illicit trade, such as through best practices and information exchange, subject to domestic laws and regulations. 

 

  1. Promoting trade facilitation by streamlining and simplifying border procedures e.g. through the full implementation of the ASEAN Single Window to facilitate the exchange of cross-border documents as well as promoting WTO Trade Facilitation Agreement implementation;

 

  1. Strengthening cooperation in the area of customs valuation and classification through the sharing of knowledge and best practices among ASEAN Customs officers;

 

  1. Promoting partnership between Customs and business;

 

  1. Promoting the ASEAN Connectivity through the implementation of ASEAN Customs Transit System along the North-South and East-West Corridor; and

 

  1. Promoting more substantial Customs modernization by expanding capacity building, sharing knowledge related with modern customs structure to meet fast changing international trade environment.

Major Sectoral Bodies/Committees

Sectoral Bodies / Committees under the purview of ASEAN Customs 

 

No

Name Of Sectoral Body

Established

Description

No. of Meetings (per year)

Reporting Mechanism

2020 Chairmanship

1

ASEAN Directors-General of Customs (ASEAN DGs of Customs) Meeting

1995


1st ASEAN Customs DG Meeting, 20-21 Jan 1995 in Bali, Indonesia

The Customs policy-making body in ASEAN that provide guidance and direction to the customs working bodies.

1

ASEAN Finance Ministers Meeting (AFMM)

Lao PDR, then Myanmar (on rotational basis)

2

Coordinating Committee on Customs

2006

The Customs working body that provide assistance to ASEAN Directors-General of Customs to effectively implement decisions, and improve implementation actions of regional programs and activities on Customs. 



2

  • ASEAN DGs of Customs Meeting

  • CCC Chair is a member of ATF-JCC’s sectoral chairpersons

Same as above 

3

Customs Procedures and Trade Facilitation Working Group (CPTFWG)

2006

The Customs working group that synchronize technical efforts to secure expeditious customs clearance and release for the free flow of goods and commodities as well as factors of production in ASEAN and in international trade.

2

  • ASEAN DGs of Customs Meeting;

  • Coordinating Committee on Customs (CCC)

Singapore

 

3.1 Sub Working Group on ASEAN Customs Transit System (SWG-ACTS)

2010

The SWG-ACTS assist the CPTFWG in developing the operational aspects of the pilot project of the ACTS. 


The Work Program of the SWG-ACTS is based on the Work Program of the CPTFWG. 

3

CPTFWG

Singapore

 

3.1 Technical Sub-Working Group on Classification (TSWGC)

2019

The TSWGC was established in 2019 by the 28th ASEAN DGs of Customs Meeting to ensure uniformity of application in the classification of goods in ASEAN and conduct the review of ASEAN Harmonised Tariff Nomenclature (AHTN) in line with the Harmonized System (HS) of the World Customs Organisation (WCO).

4 (during AHTN review cycle) 


1 (regular year)

CPTFWG

Indonesia

 

3.3 Sub-Working Group on ASEAN AEO MRA (SWG-AAMRA)

2019

The SWG – AMRAA aims to enhance trade and promote economic growth in ASEAN by reducing regulatory burden on international trade and facilitating the movement of goods within ASEAN.  SWG-AAMRA carry on the work of the Feasibility Study Group (FSG) towards the successful pursuit of the regional ASEAN AEO-MRA. It was established by the 28th ASEAN DG Meeting in Vientiane, Lao PDR on 11-13 June 2019.

Meeting via video conferencing

CPTFWG

Singapore

4

Customs Enforcement and Compliance Working Group (CECWG)

2006

The Customs working group that pursue protection of ASEAN Society through adoption and implementation of measures of customs enforcement and promotion of voluntary compliance.

2

  • ASEAN DGs of Customs Meeting;

  • Coordinating Committee on Customs (CCC)

Malaysia

5

Customs Capacity Building Working Group (CCBWG)

2006

The Customs working group that promote best practices and synchronize efforts with the view to improve technical and professional capability of customs personnel.

2

  • ASEAN DGs of Customs Meeting;

  • Coordinating Committee on Customs (CCC)

Indonesia

Press Release and Statements

Informed Compliance Publications of ASEAN Member States

Single Page Search

OverviewFAQ

ASEAN Member States (AMS) provide Informed Compliance Publications as guidance from authorities to the business community. Recognizing trade compliance as a shared responsibility between authorities and the businesses, Informed Compliance Publications serve as tools for trade and customs authorities to communicate trade requirements clearly and for the business community to conduct activities in adherence to the prevailing laws and regulations.


AMS’ Informed Compliance Publications offer practical insights into customs procedures, tariff classifications, and compliance strategies specifically tailored to support trade within ASEAN region. By aligning their practices with these publications, businesses and traders can enhance their compliance efforts and operational efficiency, ensuring they meet regional trade standards effectively.


Readers are advised that Informed Compliance Publications are non-binding guidelines provided by ASEAN’s trade and customs authorities to the business community and officials. These publications are designed to streamline trade processes and improve customs efficiency by reflecting the authorities’ interpretations and positions on current laws and regulations. Informed Compliance Publications enable trade and customs authorities to provide practical and specific advice on customs and trade measures, offering valuable guidance to businesses. However, these publications do not replace laws and regulations, nor do they constitute a binding ruling.


The links on the lists below provide access to Informed Compliance Publications for each AMS trade and customs authority.

I. What is the Informed Compliance?


Informed Compliance refers to the practice where trade compliance with all laws, regulations, and procedures is considered a shared responsibility between authorities and the business community. While the term “Informed Compliance” was formally introduced in the United States through the Customs Modernization and Informed Compliance Act (the Mod Act) in 1993, this concept has been adopted among customs and trade administrations around the world (Thomson Reuters, 2020) . Informed Compliance Publications serve as tools for authorities to communicate trade and customs requirements clearly and for the business community to conduct activities in adherence to the prevailing laws and regulations.


II. Who proposed it?


Informed Compliance Publications were proposed following the 2nd Workshop on Informed Compliance held by the European Union – ASEAN Business Council (EU-ABC) in 2023. These publications are developed and issued by the ASEAN Member States (AMS) customs and trade authorities.


III. Objective


Informed Compliance Publications aim to enhance trade efficiency by providing non-binding guidelines that reflect trade and customs authorities' interpretations of current laws and regulations. These publications aim to assist traders in the ASEAN region by providing clear and accessible information, thereby encouraging voluntary compliance with regulatory standards.


IV. What information is contained inside the Informed Compliance?


Informed Compliance Publications include practical guidance on customs procedures, rules of origin, trade regulations, and compliance strategies tailored to support trade within ASEAN region. Readers are advised that Informed Compliance Publications are non-binding guidelines provided by ASEAN’s trade and customs authorities as a resource for businesses to better understand and comply with applicable trade and customs regulations in the ASEAN region. Therefore, these publications do not replace laws and regulations, nor do they constitute a binding ruling.


V. Benefits of the Informed Compliance


Informed Compliance Publications offer valuable, non-binding guidelines from ASEAN’s trade and customs authorities to streamline trade processes and enhance customs efficiency for the business community. These publications provide practical and specific advice on customs and trade measures, including authoritative interpretations and positions on current laws and regulations, aiming to assist traders in improving compliance efforts and ensuring effective adherence to regional trade standards.


VI. List of Websites and Portals as Informed Compliance Publications


For access to Informed Compliance Publications from each ASEAN Member State, please refer to the following websites and portal (please refer to Annex).

Brunei Darusallam

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Brunei Darussalam Customs’ FAQs The link provides information on goods classification, tariffs, and valuation

Cambodia

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Cambodia Customs Website The link provides information related to customs procedures, laws and regulations,  Customs Clearance Handbooks, Customs Tariff , FAQs and other publications on the website. https://customs.gov.kh/en

Indonesia

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Indonesia Customs’ FAQs The link provides various practical customs provisions and compliance matters.
  1. https://www.beacukai.go.id/faq

Lao PDR

Informed Compliance Websites/ Portals
Lao PDR Customs’ FAQs The link provides information related to customs procedures, and laws and regulations.

Malaysia

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
SIRIM QAS International Website The link provides guidance on SIRIM QAS’ various compliance matters relating to product testing, certification, and inspection, among others. https://www.sirim-qas.com.my/
Guidelines on ASEAN Wide Self-Certification The link provides information on becoming AWSC Certified Exporters and guidance for Certified Exporters on producing compliant origin declarations in various circumstances. https://www.miti.gov.my/index.php/pages/view/3911?mid=1125#tab_379_674

Myanmar

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Myanmar Customs Website The link provides information related to customs procedures, laws and regulations,  instruction and guidelines for automation system under MACCS.
  1. https://customs.gov.mm/
  2. https://maccs.gov.mm/
  3. https://commerce.gov.mm/
https://www.myanmartradenet.com/

Philippines

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Philippines Customs Website The link provides information related to customs procedures, laws and regulations, FAQs and other publications on the website.
  1. https://customs.gov.ph/

Singapore

Country Informed Compliance Websites/ Portals Short Descriptions Links

Singapore Customs FAQs

The link provides various practical customs provisions and compliance matters. https://va.ecitizen.gov.sg/cfp/CustomerPages/Customs/explorefaq.aspx
Rules of Origin content on Singapore Customs Website The link provides Singapore Customs’ guidance on preferential and non-preferential rules of origin. https://www.customs.gov.sg/businesses/certificates-of-origin/overview/
Voluntary Disclosure Programme Webpage The link provides guidance on Voluntary Disclosure Programme (VDP) under laws and regulations administered and enforced by Singapore Customs. https://www.customs.gov.sg/businesses/compliance/voluntary-disclosure-programme/#:~:text=Under%20the%20Voluntary%20Disclosure %20Programme,and%20enforced%20by%20Singapore%20Customs
Customs Outreach to Traders The link provides information for traders on Singapore Customs’ compliance expectations through self-compliance, education outreach, and relevant best practices. https://www.customs.gov.sg/businesses/compliance/self-compliance/

Thailand

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Thai Customs Website, which Includes Public Handbook on Customs Procedures, Case Studies and FAQs The link provides general information on customs procedures and practical customs compliance matters. https://www.customs.go.th/index.php?lang=en&

Viet Nam

Country
Informed Compliance Websites/ Portals
Short Descriptions
Links
Viet Nam Customs Website The link provides information related to customs procedures, and laws and regulations.
  1. https://www.vietnamtradeportal.gov.vn/ (WTO TFA commitment) 2. https://www.customs.gov.vn/

ASSIST Portal



If traders and shippers wish to seek further clarification or raise concerns, they should visit the ASEAN Solutions for Investments, Services and Trade (ASSIST) portal at https://assist.asean.org 


The ASSIST portal is a non-binding and consultative mechanism for the expedited and effective solution of operational problems encountered by ASEAN Enterprises on cross-border issues related to the implementation of ASEAN economic agreements and within the framework of the ASEAN Economic Community (AEC) launched in 2015



ASEAN Trade Repository



For access to all the trade-related information of ASEAN Member States, traders should visit the ASEAN Trade Repository portal at https://atr.asean.org/.


In line with the ASEAN Trade in Goods Agreement (ATIGA), the ASEAN Trade Repository (ATR) is intended to provide transparency on the trade and customs laws and procedures of all ASEAN Member States. The ATR is an electronic interface through which the public can freely access the information available on the National Trade Repositories. (NTRs) of each AMS

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