This handbook will equip you with these important information, specially on the what, when, where, who and how of customs procedures of the ASEAN countries, plus that of Australia and New Zealand, all in one volume. It will serve as an essential reference to all who have an interest in the procedures governing the international flow of goods across borders, such as importers and exporters, manufacturers, trading agents, public enterprises, customs brokers, freight forwarders, international trade and management consultants, as well as prospective investors, including interested members of the public.