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 between ASEAN and Japan for enhanced risk management and targeting, 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 aspects of customs cooperation to facilitate a sound business environment in the region.
Priority Areas of Cooperation
ASEAN Customs Transit System
The ASEAN Customs Transit System (ACTS) is a computerised customs transit management system that streamlines cross-border procedures in ASEAN. With a single digital customs transit declaration valid for the entire journey, traders no longer need to submit multiple declarations or face repetitive inspections at each border. This reduces paperwork, shortens clearance times, lowers logistics costs, and ultimately makes regional trade faster, simpler, and more competitive.
ACTS allows goods to move seamlessly between participating Member States under a single guarantee that covers all duties and taxes at risk. A key tangible implication for businesses is trucks can now travel from the country of departure to the final destination without repetitive customs clearance at each border, whilst information is transmitted electronically in real time along the route. For businesses, this means fewer delays, lower costs, and more reliable supply chains across ASEAN. For governments, ACTS strengthens cooperation between Customs and Transport agencies, ensuring that cross-border trade is efficient and well-facilitated.
Launched in 2020, ACTS is jointly managed by ASEAN Customs and Land Transport authorities. It is a key initiative under the ASEAN Framework Agreement on the Facilitation of Goods in Transit (AFAFGIT, 1998) that helps bring ASEAN closer to its vision of a connected and integrated regional economy.
For further information, please visit the following link:https://acts.asean.org.
ASEAN Authorised Economic Operator (AEO) Mutual Recognition Arrangement (AAMRA)
The ASEAN AEO Mutual Recognition Arrangement (AAMRA), signed on 19 September 2023 by all ten ASEAN Member States, is a regional initiative that promotes trade facilitation and supply chain security through the mutual recognition of the respective national Authorised Economic Operator (AEO) programmes among ASEAN Member States. AAMRA provides assurance that the certification standards which the ASEAN Member States customs administrations apply within their respective AEO programmes are compatible and aligned with the World Customs Organisation (WCO) SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework). This mutual recognition allows certified AEOs from one Member State to enjoy facilitated cargo clearance benefits when exporting to other participating ASEAN countries, including priority treatment for cargo inspection for their goods. These benefits are expected to reduce trade costs and enhance supply chain efficiency across the region.
Since 30 June 2026, the AAMRA has been implemented by the ten ASEAN Member States, marking an important milestone in regional customs cooperation and contributing to the more secure and predictable movement of goods within the region. Building on this progress, ASEAN is exploring opportunities to pursue AEO Mutual Recognition Arrangements with Dialogue Partners (DP) Customs Administrations. This would expand the benefits of mutual recognition beyond the region through expedited customs clearance, reduced inspections, and strengthened trade facilitation, while also contributing to greater utilisation of ASEAN+1 Free Trade Agreements.
The AAMRA text can be found here:https://asean.org/wp-content/uploads/2023/09/AAMRA-Text-Signed-10-AMS-by-19-Sept-2023.pdf
ASEAN Harmonised Tariff Nomenclature (AHTN)
The ASEAN Harmonised Tariff Nomenclature (AHTN) is an eight-digit commodity classification system derived from the Harmonized Commodity Description and Coding System (“HS Code”) of the World Customs Organization (WCO). This system standardises the classification of goods across ASEAN Members States. Established through the Protocol Governing the Implementation of the AHTN, which entered into force in 2003, it provides a unified tariff nomenclature to ensure uniform classification, transparency, and efficiency in customs procedures throughout ASEAN.
The most recent version, AHTN 2022, has been implemented by all ASEAN Member States and is currently undergoing review to ensure continued relevance to evolving trade flows. This review process supports the development of the AHTN 2028, which will align with the WCO’s HS 2028 amendments. Through regular review and updates, the AHTN remains a key instrument for ASEAN in facilitating trade, improving customs efficiency, and enhancing transparency across the region.
Further information on the review of AHTN 2022 can be found through this article:https://asean.org/asean-commences-ahtn-2022-review-to-strengthen-regional-trade-integration/
Joint Customs Control (JCC) Operation
ASEAN Customs are committed to strengthening cooperation in customs enforcement and mutual assistance to combat transnational crime and illicit trade. Among these coordinated efforts is the annual Joint Customs Control (JCC) operation to enable ASEAN Member States to exchange intelligence information to interdict suspicious movements of contraband. The first and second JCC Operations, conducted in 2023 and 2024, were proved successful in detecting illicit tobacco and narcotics, improving risk profiling, and enhancing inter-agency cooperation among ASEAN customs authorities. The subsequent JCC operations will be carried out to address emerging risks in the region, including origin fraud, in response to evolving global trade dynamics.
The JCC has become a key platform for strengthening regional enforcement mutual assistance and protecting supply chains from illicit activities, including with the participation of Dialogue Partners. Furthermore, ASEAN Customs will also strengthen collaboration with the private sector, particularly in sharing intelligence information, to further reinforce public-private partnership in the fight against illicit trade.
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 |
| 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 |
| 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 |
| 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 |
| Indonesia |
Key Documents
- ASEAN Agreement on Customs
- Protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature
- Understanding on the Criteria for Classification in the ASEAN Harmonised Tariff Nomenclature
- Protocol to Amend the Protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature
- Second Protocol to Amend the Protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature
- ASEAN Customs Vision 2015: Vision Statements
- ACTS
- ASEAN Agreement on Customs
- ASEAN Agreement on Customs
- Protocol 7 Customs Transit System
Press Release and Statements
- Arrangement Between the Customs Administrations of the Member States of the Association of Southeast Asian Nations regarding the Mutual Recognition of their Respective Authorised Economic Operator Programmes
- ASEAN Member States sign arrangement to facilitate trade customs clearance
- ASEAN customs officials enhance human resources skills
- ASEAN Member States sign arrangement to facilitate trade customs clearance
- Joint Media Statement of The 32nd Meeting of The ASEAN Directors-General of Customs
Publications and Related Links to The Sector
- The relevant publication and information on the Customs could be accessed in the following link:
- ASEAN Customs Integrity and Ethics Blueprint
- ASEAN Customs HR Blueprint
Informed Compliance Publications of ASEAN Member States
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 |
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Brunei Darussalam Customs’ FAQs | The link provides information on goods classification, tariffs, and valuation |
Cambodia
|
Country |
Informed Compliance Websites/ Portals |
Short Descriptions |
Links |
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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 |
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Indonesia Customs’ FAQs | The link provides various practical customs provisions and compliance matters. |
Lao PDR
|
Informed Compliance Websites/ Portals |
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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 |
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FAQ Rules Of Origin (ROO) | https://www.customs.gov.my/en/business/facilitation/rules-of-origin-roo/faq-rules-of-origin | |
| 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 |
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Myanmar Customs Website | The link provides information related to customs procedures, laws and regulations, instruction and guidelines for automation system under MACCS. | https://www.myanmartradenet.com/ |
Philippines
|
Country |
Informed Compliance Websites/ Portals |
Short Descriptions |
Links |
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Philippines Customs Website | The link provides information related to customs procedures, laws and regulations, FAQs and other publications on the website. |
Singapore
| Country | Informed Compliance Websites/ Portals | Short Descriptions | Links |
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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 |
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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& |
Timor-Leste
|
Country |
Informed Compliance Websites/ Portals |
Short Descriptions |
Links |
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Timor-Leste’s customs website where the public can find information related to customs procedures, laws and regulations | https://customs.gov.tl/ |
Viet Nam
|
Country |
Informed Compliance Websites/ Portals |
Short Descriptions |
Links |
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Viet Nam Customs Website | The link provides information related to customs procedures, and laws and regulations. |
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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











