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12 / 59 No 1 (1) (2) WTO (3) (4) (5) (6) (7) 28 WTO , (8) ( [1987]38)

13 / 59 No 1 (9) JMC (1) (2) 4 JPETA (1) 6 (2) (1) (2) 50 [2010]35 1

14 / 59 No 7 (1) 2014 (2) 9 (1) % (2) (3) (4) (5) HS HS HS 611 (1995/366 )

15 / 59 No 9 (6) 9 (7) (/) CALI CD-ROM() 10 2

16 / 59 No 9 CCC CCC (8) (9) CCC GB (2002) (2003 /53) 37

17 / 59 No 9 SDSSafety Data Sheet GHS 2015 (10) (11) (12)

18 / 59 No (13) [2013]211

19 / 59 No 9 (14) 0.6% (HS CODE) CODE HS HS HSHS HS 1 HS HS

20 / 59 No (15) 45 Shipper

21 / 59 No http:// (16) (17) ATAAdmission Temporary Agreement: (18) () JEITA (19) (20) (21) (22) 2017 HS 1 HS

22 / 59 No PFSS (23) (24) (25) CUT (26) (27) OLED HS

23 / 59 No 9 P/L (28) KD JEITA (29) 48 (30) (31) (32) (33) BLAWB1BLAWB

24 / 59 No 9 (34) LT (35) GLP(Good laboratory Practice) China GLP OECDGLP (36) (37) CCC (38) (39) (40) EU AD EU EU

25 / 59 No AD EU AD (41) HS ( ) % %0%20%0% %20% %20%20%15% 20%0% 20%15% 15%10% %10% 15%10% 15%5% 15%0% 10%5% % %0% (42) 1,000 1,00011,000

26 / 59 No 9 (43) HS MADE IN TAIWANMADE IN CHINA MADE IN TAIWAN TAIWANCHINA (44) FTA (45) ASEANFTA FTA FTA FTA ASEAN- FTA HSHS HS HS FTA FTA () 25% 110% USA TAIWAN FTA WTO ASEAN- FTA REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FOR THE RULES OF ORIGIN OF THE ASEAN-CHINA FREE TRADE AREA FTA

27 / 59 No % (46) RCEP RCEPPublic health ISDS ISDS (47) FTA HS HS HSHS FTA (48) WTO HS 2018 WTO

28 / 59 No 9 WTO (49) (50) 365 (51) (52) 2017OSCCA trading company3 trading company JEITA (53)

29 / 59 No 9 (54) 10 (55) (56) (1) CCN ABCD ABC11 BC EG20005EG A 50B A (2) CCC

30 / 59 No 10 (3) (4) (5) (6) (7) (8) (9) (10) 3 10

31 / 59 No 10 (11) 11 (1) % 10%95% 5% 50% 50% (2) (3) ()

32 / 59 No 11 (4) (5) (6) (7) 12 (1) [2016] JEITA ( [2013]40)

33 / 59 No 12 5 (2) (BOC) 5USD RMB JEITA (3) 15USD ( [2013]30) [2013]40 [2007]

34 / 59 No 12 (4) (5) (6) A BB AB 1 / JEITA (7) [2017]

35 / 59 No 12 (8) 90 (9) B/L Air Waybill JPETA (10) (11) 13 (1) JPETA (2) (3) () () (4) 90 B/LAir Waybill [2016]103 [2016] [2003] 28 [1987]38

36 / 59 No 13 (5) (6) (7) (8) (9) (10) 14 JPETA (1) 5/ SAFE BS /

37 / 59 No 14 (17%13%) Webhttp:// HS code (2) (3) HS %13% (4) (5) (6) Cash Management

38 / 59 No 14 JPETA (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (APA) 20064CIF RMB10,00020% 2022 Webhttp:// Web APA [2018]164

39 / 59 No 14 APA APA APA APAAdvance Pricing Arrangement APA SAT JEITA (17) BEPS OECDBEPS BEPSBase Erosion and Profit Shifting OECD (18) 17%16%11%10% 2018/5/1 17%16%11%10%2018/7/1 3,5005, /10/1 2019/1/115% 16%9%10%5%6%2018/11/1 (19) PE APA APA SAT APA APA OECD ()([2009]2 42)

40 / 59 No 14 (20) 16%25%7% 5%0.005%~0.1%3%~45% 1.2%12%4.5/ 5%~15%16% 17% 16%2018/5/ /10/12019/1/1 1 25%16% 7%5%1.2%6/ 0.005%-0.1%3%-45%3%-30% 1.2/ (21) PE 6 PE 6 PE 1 1 PE 6 PE 6 PE 1 1 PE PE PE ( [2009]507) ( 2010/19)

41 / 59 No 14 PE 2010PE PE PE PE PE PE 55 ( [2009]507) ( 2010/19) 55 ( [2009]507) ( 2010/19) 55 ( [2009]507) ( 2010/19) 55 ( [2009]507) ( 2010/19)

42 / 59 No 14 JEITA PE PE 16 (22) 183 (23) (24) (25) (26) %) (1.7%X ( [2009]507) ( 2010/19) PE 263 [2014]24 58

43 / 59 No 14 (27) (28) JPETA (29) (30) (31) (32) (33) (34) (35) (1) 1 8.8% 1 GDP () 48

44 / 59 No 16 (2) (3) (4) 1 / 210 (5) (6) ( ) 41

45 / 59 No 16 (7) (8) ( [2014]78) [2017]40

46 / 59 No 16 (9) Z(60) () 2016/11) (10) (11) (20174) 30

47 / 59 No 16 (12) (13) () 2 2 ( 16) ( 16)

48 / 59 No (14) (15) (16) 1.5 () GDP () 2015 ( )

49 / 59 No 16 JEITA (17) (18) 23 6% (19) (20)

50 / 59 No 17 (1) (2) 1 1) 2) 5 PSB 2) 2018AIC TSB

51 / 59 No 17 (3) (4) (5) 2 OA PPHPPH 1 PPH PPH (6) (7) OA 513 PPH 51 20

52 / 59 No 17 (8) (9) (10) (11) 45 1or

53 / 59 No 17 (12) (13) (14) SIPO (15) 1) // 2) 2 3) SIPO SIPO 1) () (/ ) ()( )

54 / 59 No 17 AIC/TSB 4) ( ) 4 (16) JEITA ID OLED 3) AIC/TSB 5 4) ID ID 5 52

55 / 59 No 17 (17) ( ) (18) (19) (20) (21) CCC OEM

56 / 59 No (22) 285 AIC/TSB/PSB (23) (24)

57 / 59 No 17 (25) (26) A

58 / 59 No

59 / 59 No

60 / 59 No (27) (28) CNIPA (29) (30) (1) CNIPA SNS open-innovation ISOIEC GB IP5 WTO/TBT (1SO) v.cn/txnindex.do?purl =http%3a%2f%2fcpq uery.sipo.gov.cn%2ftx npantentinfolist.do% 3Finner-flag%3Aopen -type%3dwindow%26i nner-flag%3aflowno% 3D

61 / 59 No 19 (2) CCC CCC CCC (3) (4) ( ) 20 (1) 91.2M 5 ( ) 21 (1) 100 (2) (EU)No 10/2011 GB FDA21CFR GB6944 GB12268 GB12463

62 / 59 No 21 (3) () 22 (4) (1) RoHS EU RoHS (2) ISOISO <> EU RoHS IEC63000 ISO

63 / 59 No 22 (3) (4) (5) 183 (6) 20177WTO 1.5%0.5% 1 0.5% (GB ~ )

64 / 59 No (7) (8) (9) (10) (11) (1) UAE OLED () (1.5) 135 ( ) 7 ( )

65 / 59 No 23 (2) (3) (4) (5) (6) (7) NMPA 2-3 NMPANMPA NMPANMPA NMPA 62 USEU 3 NMPA

66 / 59 No (8) NMPA EMCEMC EMC 3 NMPA (9) (10) (11) (1) EMC () 40HQ() NMPA 3 ILAC 3

67 / 59 No (2) 100 (3) 20169G20 8 (4) 18

68 / 59 No 24 (5) (6) (7) 25 (1) // Office ( [2009]1361)

69 / 59 No 25 (2) (3) (4) 26 (1) () (2) () GB CQC GB/T24024CEC

70 / 59 No 26 (3) NETHDCOM)

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72 / 28 No 1 (1) (2) (3) DIN DSC FRO 2100% 1 / / DCF / RBI RBI RBIDCF FRO 1 Income Tax Act Section 115 O Income-tax(20th Amendment), Rules, 2017 FEMA 20 regulation 11

73 / 28 No (1) SEZ (1) (2) SEZ MATSEZ (1) 20%5% 10%2011EPA 10 (10%)IGST 25% on CIF Amount IGST GST (2) ITA ITA (10%=>15% WTO ITA (3) Make in India ITA ITA WTO ITA Notification No.91/2017-Customs issued ondec.14,2017 Notification No.56/2017-Customs issued on Jun.30,2017

74 / 28 No 9 (4) (5) (6) (7) ( DRI2012 Customs Tariff ACT32 MRP CIF OEM CIF 2018 HS CODE HS CODE (7.5%15.0%) HS HSHS LiB(GST)28%18% HS (8) FTA CEPARVCCTC Customs Tariff ACT Customs Tariff Act, 1975 RVCCTC CEPA

75 / 28 No 9 HS (9) EPA EPA (10) RCEP (11) RCEPPublic health ISDS ISDS MRP(Maximum Retails Price) MRP(Maximum Retail Price) MRP (12) MRPE-waste (13) Foreign trade policy (Legal Metrology Law MRPE-waste Foreign trade policy(legal Metrology LawPackaged Commodity Rules MRP GSTMRP MRP EPA MRP EPA Foreign trade policy (Legal Metrology Law Packaged Commodity Rules

76 / 28 No 9 MRP MRP (14) SVB (15) (16) (SVB)3 36CIF1Deposit (17) (18) (19) E-Way Bill CY() ICDInland Container DepotCFSCY Delivery challane-way Bill E-Way BillGST toll gatee-way Bill SVB Delivery challane-way Bill Toll gate E-Way Bill E-Way Bill Central Goods and Services Tax (CGST) Rules, 2017 GST Law

77 / 28 No 9 (20) AD / AD AD / AD5 (21) SG () SG(200) SG WTO (22) (23) SGWTO 15.9 SGWTO

78 / 28 9 No N/A FOB 15 N/A N/A FOB 5 N/A FOB 10 FOB 5 N/A FOB 15 N/A FOB 20 FOB 20 N/A FOB 30 FOB 30 N/A FOB Fe58 FOB 30 Fe58 FOB Fe58 FOB Fe58(10) FOB (24) (25) CIF ( ) (FOB3%() 3, D 234 Foreign Trade Policy ( )

79 / 28 No 9 ) 11 (26) (27) BIS (28) (29) (1) Hot Dip Galvanized SteelBIS (Bureau of Indian Standard) (Zinc MagnesiumAluminumSiliconSuper Dyma)Hot Dip Galvanized Steel BIS 12 (1) Air Foreign Trade Act,1992 (No.22 of 1992) Steel and Steel Products (Quality Control) Order, BIS Bureau of Indian Standards RBI

80 / 28 No 12 (2) (3) (4) US Hard Currency 13 (1) (ECB) (2) FDIECB 14 (1) 0 (10)GST(18%) ASEAN FTAASEAN LiB(GST)28%18% HS RBI RBI RBI RBI

81 / 28 No 14 VATGST CST214 (2) GST GSTGoods and Services Tax 5(8)() :( %)GST20177 GST() GST (3) 12 10% 10 (4) 10% 120.5% GST 12% 18% 28% GST 12 OECD PE GST no.01/2017 Central Tax (Rate), 02/2017 Central Tax (Rate) both dt. & 11/2017 Central Tax (Rate) all dt.27/06/17 12

82 / 28 No 14 20% 17%10% JEITA CIAJCSAJ (5) (PAN) PAN 10 PANPAN 10%(PAN20%) PAN JPETA PAN PAN (6) 10-20% (7) PAN PAN Financial Act BEPS13 The Indian Income tax ac JPETA (8) PE PEPermanent Establishment 183 PE 183

83 / 28 No 14 (9) PE (10) (11) (12) (13) (14) (15) (16) TDSGST 23 ROR OECD3 Income Tax Act Section 92C/92CA Income Tax Act, C The Finance Act, Section 92A to 92F The Indian Income tax act 2018 Budget2018

84 / 28 No 14 (17) (30%+) (Income Tax Act) %(+ ) (Dividend Distribution Tax(20.56) 30 Cash Management 20.36% 20 DDT2 Divident Distribution Tax Income Tax Act, section 1150 Deemed DividentIncome Tax Act, Section 2 (22) e O (e)115-O RBI Divident Distribution Tax Income Tax Act, section 115-O

85 / 28 No 14 (18) (19) GST (20) GST (21) GST (22) GST (23) (AAR) (24) 15 (1) 69 GST GST GST 20177GST 2017/7 GST (14.5%Excuse duty 12.5% + CST2% 16%28% AAR (Authority for Advance Ruling) 5/ HSMIPMinimum GST WTO The Integrated Goods and Service Tax Act, 2017, Chapter 5 Article 13(8)(b)

86 / 28 No 15 Import PriceCIF HS HS WTO ( ) MIP MIP 16 (1) 17 (2) (3) (4) (1) 1 Office Action USPTOEPOJPO 3 8(2 64(1)(m) 8

87 / 28 No 17 8 WIPO-CASEIT (2) FORM (3) (4) (5) (6) (7) PCT IT PCT (IPC) (2) 146(2) 131(1)(2)146(2) 122 (1)(b) 39 DIPP PCT PCT

88 / 28 No 17 (8) PCT (9) (10) (11) PCT JPO JPO 9 JPO PCT WIPOJPO PIJPOWIPO PCTJPO 10 PCT TRIPS 3 84

89 / 28 No (12) (13) / (14) (1) IS(Indian Standard) (.) BIS (Bureau of Indian Standard)

90 / 28 No 19 (2) CB CBCB BISCB CB 100 (MeitY) CB CB Test ReportBIS(Bureau of Indian Standards) BISBIS OEM/ODM (3) Order Order Order / 90 BIS BIS CB CB WTO CB OEM/ODM 1 2 IEC IECEECB BIS Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012 Amendment Order, 2013

91 / 28 No ACLED Order LED BIS BIS LOGO 123 BIS BIS20162IT MeitY BISAV BIS CB (4) BIS Act BIS Act 2016 IECEECB 2 ACT Gazette of the India, Extraordinary, Part 11, Section 3, Sub-section (ii) of dated Order of MINISTRY OF COMMUNICATIONS AND INFORMATON TECHNOLOGY Gazette of the India dated Novemver 13 with Notification Guidelines for Implementation of Amendment 2 to IS 13252(Part-1) Guidelines for Implementation of Revised IS 16046:2015/IEC 62133:2012 NOTIFICATION dated the 17th August, 2017 Guidelines for implementation of revised IS 616:2017/IEC 60065:2014 superseding IS 616:2010/IEC 60065:2005 -Audio, Video and similar electronic apparatus- Safety requirements BIS Act 2016 Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012

92 / 28 No (5) (6) (7) BIS BIS / 21 2 MeitY BIS MeitY BISBureau of Indian Standards BIS Self declaration AV2017 OK2018 URL2018 Amendment Order, 2013 Bureau of Indian Standards / (Conformity Assessment) Regulations, 2018 Modified Surveillance EU Process under Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, MeitY 2012 MeitY Bureau of Indian Standards

93 / 28 No 19 JEITA (8) 21 (1) 22 ETA Equipment Type Approval (ETA) ETARadio Frequency 3 Standalone Functional ETADescriptionHS code ETA ETA ETA1 ETAReport5-10 ETA10 ModuleETA2-3 (2) (3) MMDR act (1) (2) DFC() MMDR act S.O.15338(iii)

94 / 28 No S.O.15338(iii) S.O.15338(iii) (3) PM2.5 (4) (5) E-waste management The Plastic Waste Management Rules, 2016, Maharashtra Plastic and Thermocol Products (Manufacture, Usage, Sale, Transport, Handling and Storage) Notification, 2018 Plastic-waste management

95 / 28 No 23 (1) 1 NOCconcent to operate BA( (2) (3) (4) (5) NBFC(Non-Banking Financial Company) BA( CTO( RBI Act 1934 Companies Act 2013 Motor Vehicles Act 1988

96 / 28 No 23 (6) ID(Aadhaar) 24 (7) (8) DRI (1) IDAadhaar DRI 25 INR Show Cause Notice INR INR Show Cause Notice Show Cause Notice 2015 TOB 148

97 / 28 No 24 (2) (3) (4) (5) (6) 1) 2) 3) EV () Motor Vehicles Act Companies Act 2013 THE COMPANIES ACT, 2013, 173(2) The Legal Metrolgy (Packaged Commodities) Rules,2011

98 / 28 No 25 (1) (1) ) (2) 1 (3) (4) National Electricity Policy National Electricity Policy National Electricity Policy

99 / 28 No 26 (5) (6) PPP PPP

100 / 21 No 1 (1) 100% % % 67% PI PI (2) (3) BKPM BKPM14 BKPM BKPM /M-IND/PER/3/ BKPM BKPM BKPM1316

101 / 21 No 1 (4) Previous Regulation (PMK-05): Foreign Representative Office of Construction Service is only allowed to perform complex construction project, high risk and/or high technology. New Regulation (PMK-10): Foreign Representative Office of Construction Service is only allowed to perform high risk construction project, high technology and high cost. PMK-10 also regulate the definition of each criteria: -- High risk: construction work which endanger public safety, property, human life and the environment. -- High technology: construction work which need a specific and sophisticated technology, include many Experts. -- High cost: construction work with contract value more than IDR 100 billion (equivalent to USD 8,333,333 assumption 1 USD = IDR 12,000). B2B/G (5) 5 5 (TKDN, level of local content) M&AJVJO [Ministry of Public Works] Previous Regulation PMK-05 New Regulation PMK Presidential Instruction No. 6/2016 on the Acceleration of Development of the Pharmaceutical Industry and Medical Devices (6) 85% html

102 / 21 No 1 JEITA (7) Consignment 2 Consignment AECPE ASEAN (1) 1/ (1) 9 (1) (2) AECFTA () PC WTO TBT SNI mm / WTO TBT

103 / 21 No 9 (3) PMIPGI (4) 11 (5) (6) (7) (8) 1() 11 SFPMFP 3in1MFP 4in IPIT IT 4 IPUSDFSEPA WTO Industrial and trade regulation 28

104 / 21 No 9 SKVIIPBM-DTP IP HS (a) API-P API-U(b) (c) API-U(d) / API-PUSDFS SKVIAPI-P t Peraturan Menteri Perdagangan RI No.110 Tahun 2018 Peraturan Menteri Perindustrian RI No.1 Tahun 2019

105 / 21 No SPI (MOT)MOI PERTEK HS CODE HS CODE (9) API-P %201872% API-U 5% No.118/M-DAG/PER/ 12/2015

106 / 21 No 9 (10) (11) (12) (13) (14) B/LHS CODE AD AD3HS Interim Review AD Sunset Review HSC/O 5HS HS CODE C/O

107 / 21 No 9 (15) Red/Yellow/Green RedGreen Green Green ASEAN HS AHTN2012HS WTO

108 / 21 No 9 (16) (17) (18) (19) (20) LC( ) KITAS()IMTA() KITASIMTA % NiNi IUP FOB L/C L/C

109 / 21 No 9 (21) (22) EPA (23) IJEPAUSDFS USDFS 6EPA JJC/ unavailable (24) No.154/PMK.011/2012 (25) ISPM No.15

110 / 21 No 11 (1) (2) 12 (1) (2) (3) (4) 13 (1) BB- Cash ManagementUSD 7/14/PBI/2005 BI BI /21/PBI/2014 Refer to Malaysian Regulation about their Foreign Exchange BI

111 / 21 No 14 (1) JPETA (2) VAT (3) 2.5%10% 10 1 (4) PPH22

112 / 21 No 14 1 JPETA (5) (6) (7) (8) (9) PNTPenggantian Nilai Tegakan DR PSDHProvisi Sumber Daya HutanPNT 3 PNT PNT MF BEPS 4 41 PERATUAN PEMERINTAH Ministry of Finance PERATUAN PEMERINTAH No. 29 Tahun 2009 PERMENHUT Nomor : P.58/Menhut-II/ PMK OECD No.213/PMK.03/2016

113 / 21 No 14 No.213/PMK.03/2016PMK (10) 16 (1) JPETA (2) (3) (4) M&A No.213/PMK.03/2016 PMK

114 / 21 No 16 (5) VOA 1 VOA (6) 3 (7) IMTA (8) IMTA 1 VOA(Visa on Arrival NO

115 / 21 No 16 (9) 17 (10) VOA (11) (12) (13) (14) (1) (2) 512Work VISA 6VISA 5 VOAVisa on Arrival Rep Office VOA VOA VOA Work VISA PJ 51 ASPECPPH (3) 38

116 / 21 No 17 (4) (5) (6) (7) Letter of Director General of Intellectual Property Number HKI.KI EPA TRIPS DB Letter of Director General of Intellectual Property Number HKI.KI EPA Circular Letter NKI.KI

117 / 21 No 17 (8) (9) (10) (11) (12) (13) E5%A4%96%E5%9B%BD%E7%89%B9%E8%A8%B1%E3%83%8 8%E3%83%94%E3%83%83%E3%82%AF%E3%82%B9-%EF%B C%882018%E5%B9%B410%E6%9C%88%EF%BC%89.pdf No.13/ Ministry of Law and Human Rights Regulation(No.39/2018) Regulation3a, b5 Ministry of Law and Human Rights 22 TRIPS31 TRIPS No.13/2016 Ministry of Law and Human Rights Regulation (No.39/2018)

118 / 21 No 19 (1) SNI (SNI) SNI2 SNI2012 SNI (2) (WLAN)ILAC EMC EMCEMC EMC EMC 3 (WLAN)( 3) (WLAN) QR () 3 SDDPI (3) (WLAN) WLAN 20189WLAN 21 (1) 100 (International Laboratory Accreditation Conference) ILACEMC EMC ( ) SDPPI ( ) Water Pump: SNI :2003 Electric Iron: SNI :2003 CRT TV: SNI :2003 Tax Treaty Regulation Telecommunication Law No.36 of 1999 (SDDPI) Telecommunication Law No.36 of 1999 (SDDPI) Telecommunication Law No.36 of 1999 (SDDPI) Telecommunication Law No.36 of 1999 (SDDPI)

119 / 21 No (1) BKPMMoLHR MoLHR (2) (3) (4) Law No (5) (1) (2) VISA MoLHR Law No. 24, dated 9 July 2009, regarding Flag, Language, National Emblem, and National Anthem Halal Product Assurance (UU Jaminan Produk Halal No. 33/2014) PP71 Tahun 2014 Tentang Porlingungan dan Pengelolaan Ecosistem gambut PP57 Tahun 2016 tentang Perubahan

120 / 21 No 24 atas PP nomor 71 Tahun 2014 tentang Perlindungan dan Pengelolaan Ekosistem Gambut P.12 /MENLHK-II/2015 P.17/ MENLHK/SETJEN/ KUM.1/2/2017 F/S PFI 26 (1) (2) (3) 2LRT 40"SGD1,380 () (4)

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126 / 2 No 9 (1) (1) 13 (1) US 16 (1) (2) 21 (1) (1) 24 (1) F/S PFI 26 (1) (2)

127 / 2 No 26 (3) (4) (5) (6) (7) 1327( )

128 / 9 No 2 9 (1) (1) () COACertificate of Approval COA LMW FIZ500KGCOA COA SRIM COA (HS144 COA TCOA6 5 COA1.(SIRIM 1) or 2.(/ ) SIRIM (ST) HS144MS SIRIMMSCOA CIDB COA Exemption HS COA(CIDB) Standard Compliance Certification HS16COA Custom (Prohibition of Imports) Order 2018 Custom (Prohibition of Imports) Order 2018

129 / 9 No 9 (2) (3) (I/L) (4) (MIDA) () MIDA MIDA (duty drawback) ()( )I/L I/L I/L Approval Permission Customs Order HS Customs Order 2018 HS MITIJIKANG MITI42SG MITI42 (117.40%213.90%310.40%)

130 / 9 No MITIMalaysia Steel Association SG / / /4.1418/4/ /4/1419/4/ /4/14 20/4/ MITIMalaysia Steel Association SG / / /1518.4/ /4/1519/4/ /4/15 20/4/ Steel Wire Association of Malaysia ()judicial review SWAMSG (5) FTA (6) ITA (7) FTA ITA CPTPPITA-1 ITA-2 ITA-2 1,000 ITA 12 CPTPPITA-2 Expansion of the Information Technology Agreement(ITA) schedule t.nz/assets/trans-paci fic-partnership/text/ 2.-National-Treatmen t-and-market-access-f or-goods.pdf

131 / 9 No 12 (1) RM Foreign Exchange Administration Rules 6 MYR MYR 14 (1) (2) (3) 6 GST16 R&D OECD3 PFIESR (4) GST New foregin Exchange Adiministration my/index.php?ch=en_ press&pg=en_press& ac=4316&lang=en Notices pursuant to Section 214 of Financial Services Act 2013 [Act 758] and Section 225 of Islamic Financial Services Act 2013 [Act 759] (5)

132 / 9 No 14 (6) 20189SSTSales and Service Tax 6SST 11single tier multi-tier multi-tier GSTGoods and Services Tax LMWLicensed Manufacturing Warehouse SSTLMW (7) (8) GST9 SSTSales Tax, Service Tax SSTIRB Service Tax 2019 SST LMW 16 (1) ,100 1,000RM 51,500RM RM1,000RM1,100 () (2) 2023RM1, RM1,100 Income Tax Exemption(No9) Order 2017 SST Act SST Regulations SST Order Income Tax (Deductions Not Allowed for Payment Made to Labuan Company by Resident) Rules 2018

133 / 9 No 16 (3) 17 (4) RM1, Mutli-tier Levy system 2016 (5) (6) PVP12 PVP (7) (8) (9) (1) Employment Act 1955 Quata 11

134 / 9 No 17 (2) (3) (4) (5) (6) 26B(1)(a) 26 30(1)30(2) 3(b) 30 (1)30(2) 319A (a) (b) C TRIPS31 TRIPS

135 / 9 No 17 (7) (8) (1) ASEAN (1) MDTCA Basket OF BrandsMDTCC AV (1) (2) MRAMutual Recognition Agreement ASEANAEC JCM (1) TDA , ,000 Pesticides Act (1) F/S PFI

136 / 9 No 26 (1) (2) Lembaga Urus Air Selangor y/

137 / 1 No 8 (1) 13 (1) 23 (1) IPO 2017IMFEEF

138 / 4 No 1 (1) OPTION 100% 20156SEZ ==>(2015) 2018SEZ100% (2) (1) (2) (3) (4) SEZ 2017/4 2018/8 2,07984,405 FDA FMCG 13 (1) FDA FDA FDA

139 / 4 No 14 (1) (2) (3) 16 (1) (2) (3) % VISA6 3 ==>10 10 VISA

140 / 4 No 16 (4) (Stay Permit) (5) (6) FORM SOCIAL SECURITY ACT SSB SSB SSB (7) 17 (1) 21 (1) (1) F/S PFI The Registration of Foreigners Rules, SOCIAL SECURITY ACT

141 / 4 No 24 (2) 26 (1) (2) (3) (4)

142 / 3 No 1 (1) 6 9 (1) ADP ( )20 (1) Regulatory Duty (2) (1) D/P 2 PR Automobile Development Policy ( ) Import Policy Order ( ) Automobile Development Policy ( )

143 / 3 No (1) (2) 20 (1) 23 (1) (2) 10 Turnover Tax1.25% M&A B/L date Turnover Tax 2019 Special Economic Zones Act, 2012, 126E Finance Act 2016 Finance Act 2017 Finance Act 2018 Finance Supplementary (Second Amendment) Bill, 2019 Finance Act 2018 Finance Supplementary (Second Amendment) Bill, 2019

144 / 3 No 24 (1) Automobile Development Policy ( ) PTA Type Approval SRO. 1492(11)/18

145 / 6 No 1 (1) PCAB 6 100PCAB PCABBOI 100 (2) (1) PEZA PCAB PCAB PEZA PEZA PEZA PEZA9 BIR PEZA Philippine Economic Zone Authority / PEZA (2) PEZA PEZAPEZA PEZA PEZA PEZA PEZA CIAP Board Resolution No.3

146 / 6 No 9 (1) (2) DTI Tariff Comission DTI /MT3178/MT3019/MT 2868/MT DTI (3) L/C L/CL/C L/CImport Declaration Form L/CDeposit(Deposit ) (L/C) (4) (AO243-A) BulkBreak-bulk cargo Custom Memorandum Order CMONO KBPhilippine Economic Zone AuthorityPEZA (AO243-A) (CMO ) Customs Memorandum Order CMO

147 / 6 No 9 (5) (6) VAT (7) Booking VAT VAT12%(Invoice Amount) (Invoice Amount/SGS'S Clean Report of Finding Home Consumption Value/Home Consumption Value ) (VAT)12% on Invoice Amount (Invoice Amount PESO12%PESO) (8) (9) 12 (1) 13 (1) BIR RMO No BIR (BOC)(Threshold Value) (FOB) 2BOC Memorandum MemorandumHS145 Cash Management BSP BSP

148 / 6 No 14 (1) VAT() BIR 2018VAT VAT 2018 JPETA (2) (3) (4) (5) 16 (1) EWT2 12 VAT VAT National Internal Revenue Code Sec

149 / 6 No 16 (2) (3) (1) (2) (1) PNS PNS 20107PNS 20157DTIDAO15-01 Annex1 (.) (1) 100 /40 23 (1) (2) Proclamation Bulk Sales Law Proclamation Bulk Sales Law Proclamation Bulk Sales Law

150 / 6 No 23 (3) 24 DenvaxiaPMS PMS (4) (1) F/S PFI 26 (1) 1 / 2-3 (2)

151 / 4 No 9 (1) HS (2) HS JEITA Security Trade Control Security Trade Control (3) ASEAN FTA FTAForm DForm D RVC>40% RVC>40%Form D FTA HS CISTEC Security Trade Control FTA Form DRVC FTA p/ext_images/jfile/repo rt/ /asean_fta _certificate.pdf (4) CPTPPITA-1 ITA-2 ITA-2 CPTPPITA-2 t.nz/assets/trans-paci fic-partnership/text/ 2.-National-Treatmen t-and-market-access-f or-goods.pdf 14 (1) 15% 20% Additional Buyer's Stamp Duty (ABSD) on 6th July 2018

152 / 4 No 16 (1) FCF(Fair Consideration Framework) FCF 20148Fair Consideration Framework FCFEmployment pass 14 (EP) ,600SGD/ Refer to Ministry of Manpower at g g/employment-practic es/fair-consideration-f ramework/pages/fairconsideration-framew ork.aspx g/passes-and-permits/ work-permit-for-foreig n-worker Employment of Foreign Manpower (Work Passes) Regulations 2012 Section 6 Employment Pass Ministry of Manpower g/passes-and-permits/ employment-pass ov.sg/sat/satservlet

153 / 4 No 16 (2) 2016 (EPEmployment Pass) EPMinistory of ManpowerMOM Whatchlist EPWhatchlist EP Watchlist Watchlist 32 Strong Singaporean Core Fair Consideration FrameworkEP EP 2017 =21 Watch List EP Watchlist Watchlist Fair Consideration Framework (3) (4) 20181Work Pass 6,000SGD (5) g/foreign-manpower/p asses-visas/work-per mit-fw/before-you-app ly/pages/manufacturi ng-sector.aspx#depen dency

154 / 4 No (1) (1) COP v.sg/participate/public -consultation/ministry -of-the-environment-a nd-water-resources/en ergy-and-climate-divis ion/public-consultatio n-paper-for-draft-carb on-pricing-bill t/news/singapore-adop t-carbon-tax-2019-cutemissions Acts-Supp/ /Pu blished/ ?doc Date= (1) (2) FTA DenvaxiaPMS PMS Refer to Singapore Customs website at ov.sg

155 / 1 No 23 (1) B/L date3-6

156 / 5 No 6 9 (1) 10/ (1) 5 (2) FTA ECFA (3) (4) 0 3.5%5% (5) I/L (H) (6) (7) (8) (9) (10) IVDIVD

157 / 5 No 12 (1) 14 (1) 10 (2) (3) (4) (5) % 20% %20%=6% 16 (1) NT$ NT$

158 / 5 No 16 (2) 17 (3) h x (4) (5) (1) (2) open-innovation /FPD

159 / 5 No (1) CNS (2) (1) (2) CNS US$1000 6/ JIS JIS BSMI/ WTO TBT BSMI / BSMI BSMIH 2019/7/1 RoHS 1 (3) (1) Invoice (2) 2-3 (3) 11 (4) Invoice Debit Note CNS

160 / 5 No 26 (1) (2) (3)

161 / 14 No 1 (1) (2) (3) (4) Foreign Business Act B.E.2542(1999) Foreign Business Act B.E (5) (6) Thai Innovation list Innovation list Thai Innovation list

162 / 14 No (1) (1) BOI (1) BOI BOIBoard of Investment BOI BOI15 BOIBOI (1) 10% 5% Availability JBMIA JEITA (2) WTO ITA (3) HS (4) (5) (6) ITAB HS HS 2 2 VAT / / Paperless System / Paperless System ITAB WTO THB BOI 2 / /2558 BOI BOI ITAB WTO DS376 GATT2 WTO

163 / 14 No 9 CIF (7) BP/IBP Total BP/IBP ( ) 17HS HS THB3M10 1/3 HS mmHS (8) AD EU AD DFT AD14 TFTMBP AD() AD AD

164 / 14 No ADAD AD DFT (9) ( ) % SG % % % DFT % % % % WTO % SG 1( %) 2( %) 3( %) DFT 1( %) 2( %) 3( %)

165 / 14 No H % % JEITA (10) BACK TO BACK (11) ACFTA (12) JTEPA (13) EPA EPA 1 EPA ACFTAASEANFTA (Form E) 0% MFN JTEPA FORM-D1 (14) Import License NBTCNational Broadcasting and Telecommunications Commission2010 RegulationOfficer BatteryTISIThai Industrial Standards Institute NBTC Regulation BE2530

166 / 14 No 9 (15) (16) (17) FDA DFT FDA FDA 1 e-applicationweb FDA (18) (19) Waiver Waiver 11 (1) 13 (1) 10% (2) (3) (2) 2010

167 / 14 No (1) (2) BOI= (3) (4) JEITA (5) VAT Free ZoneFree Zone Special Privilege 7VAT VAT Free Zone Warehouse Operator LicenseFree Zone Status Free ZoneVAT 27 etc. Tax Credit and VAT Refund, Section84

168 / 14 No 14 (6) (7) ASEAN FOB % (8) (9) Special Business Tax (10) VAT/SBT(Special Business Tax) (11) CIF Portion (12) JEITA (13) (14) (15) 11 Consignment Consignment AECPE ASEAN 10THB 3 AECFTA Customs Value, Section16 Assessment of Duty, Section etc.

169 / 14 No 15 (1) 16 (1) 2017NLEM median price 2018Median Price WPWork Permit 16 () WPWP BOI1 BOI 4 WP 2018 WP BOI

170 / 14 No (2) / 14 (3) IT (4) 2 (5) (6) 90 IT (7) (1) 90 PCT (2) (3) IT Working of Alien ACT, B.E

171 / 14 No 17 (4) 19 (1) (2) TISI (TIS) ( ) ( ) ( ) ( ) 20089TIS528(2548) ( ) TISI /11/ TISI (TIS1227) (TIS20) TISI TIS (3) ( ) / 29 Notification of the Ministry of Public Health Subject: Criteria, methods and conditions on tobacco product and cigarette

172 / 14 No (1) (1) (1) (2) (3) (4) (5) (6) Gearing Ratio (7) 49 WEEE WEEE WEEE US GAAPGenerally Accepted Accounting Principles US GAAP conversionusd THB Gearing Ratio() 7 ( / US GAAP Gearing Ratio packaging B.E (2018) Hazardous Substances Act B.E Hazardoud Substances Act B.E. 2535

173 / 14 No 24 (1) (1) (2) (3)

174 / 14 No 26 (4) (5) Vehicle Registration Book

175 / 15 No 1 (1) 9 MOC Ministry of Construction ODA (2) (3) MOC MOC ODA Circular No. 01/2012/TT-BXD Decree 59/2015/ND-CP Circular No. 14/2016/TT-BXD Decree 63/2014/ND-CP Decree 59/2015/ND-CP Article 43, Law on Investment 2014 (1) EPA10 15 (2) %8%12%15%CR 7% 8%12%13% %10% (HS7225,7226,7227,7228)MFN 010

176 / 15 No MFN0% 10% MFN 5%10% MFN0%3% MFN MFN HS HS HS HS HS % (3) 20% (4) %14.2% %15.4% %13.9% %12.4% %10.9% /6/152020/6/ % , , ,622

177 / 15 No 9 (5) (6) (I/L) (7) IL IL IL HS HS G Decree No. 08/2015/ND-CP Decree No. 59/2018/ND-CP Circular No. 38/2015/TT-BTC Circular No. 39/2015/TT-BTC Circular No. 39/2018/TT-BTC 22 (22/2010/TT-BTC) 31 (31/2010/TT-BTC) 42 (42/2010/TT-BTC) 23 (23/2012/TT-BCT) 17 (17/2014/TT-BCT) 12 (12/2015/TT-BCT) 13 23/2015/TT-BKHCN

178 / 15 No IRC IRC (8) (9) (10) WTO 2018ASEAN (ECP) WTO 116 Circular No.20/2014/TT-BKHC N Circular23/2015/TT-B KHCN Circular 20/2017/TT-BYT /2017/ND-CP Circular 38/2015/TT-BTC Circular 39/2018/TT-BTC 116 (116/2017/ND-CP)

179 / 15 No NG 23 JEITA (11) (12) (13) (14) EPA (15) (16) 2 On the spot Export/Import2 CDS On the spot Export/Import US$300 EPACO EPA 4 EPA Circular 05/2018/TT-BCT

180 / 15 No 9 (17) SCM (18) CPTPP shipperscm SCM SCM shipperscm &shipperscm SCM 1 CPTPP (19) (20) (21) CPTPPITA-1 ITA-2 ITA-2 100% 50% 11 (1) (2) SCM SKU CPTPPITA-2 03/2019/TTBCT t.nz/assets/trans-paci fic-partnership/text/ 2.-National-Treatmen t-and-market-access-f or-goods.pdf Circular 39/2015/TT-BTC Cirrular 39/2018/TT-BTC Circular 186/2010/TT-BTC dated 18 Nov.2010

181 / 15 No 12 (1) (2) JPETA (3) (4) USD/VND USDUSD 13 (1) 14 JEITA (1) (2) USDUSD500 FCTForeign Contractor Tax1 FCTForeign Contract Tax FCT USD 100 FCT SBV SBV SBV Foreign Contractor TaxFCT: - Thu nhà th u nc ngoài

182 / 15 No 14 (3) PIT JPETA JEITA (4) (5) VAT (6) 12VAT 20167VAT VATEPE VAT VATVAT10 10ON 90 MF Article 26, Law on Personal Income Tax Circular No. 119/2014/TT-BTC on amendment of Circular No. 111/2013/TT-BTC MCAA Low106/2016/QH13 Decree100/2016/ND- CP Circular130/2016/ TT-BTC Decree 20No. 20/2017/NDCP No. 20/2017/ND-CP Decree 20

183 / 15 No 16 (1) ASEAN JEITA (2) 5% Performance5% Secure (3) 20195% GDPCPI (4) (5) (6) /2018/ND-CP 11/2016/ND-CP 31 () 1062 Decree 49/2013/ND-CP, Article 7.3. Decree 103/2014/ND-CP 143/2018/ND-CP 11/2016/ND-CP3 1

184 / 15 No (1) (2) (3) (4) MOLISA" intra-transferee" DB Decree No. 11/2016/ND-CP Decree No.143/2018/ND-CP /2010/ND-CP (2)7.2 (5) 59 (6) 3 DAS 100(2)(c) (7)

185 / 15 No 17 (8) 19 (9) (1) Circular No. 16/2016/TT-BKHCNPoint 25.5.d (i) Law in IPR 2005, Amendment in 2009 Decree No. 99/2013/ND-CP WTO WTO HS ILAC APLAC JICQAJQA HS Circular No. 16/2016/TT-BKHCN, Point 25.5.d (i) 44 (44/2013/TTLT-BCT-B KHCN) 5662 (5662/BTC-KHCN) 1309 (1309/TDC-HCHQ) 1591 (1591/TDC-HCHQ) 58 (58/2015/TTLT-BCT-B KHCN) 7 (7/2017/TT-BKHCN) 18 (18/2017/TT-BCT)

186 / 15 No 19 (2) ASEAN (3) EMC (4) GMP AV EMC3482/DQ-BKHCN EMC EMC PTPGMP ASEAN GMP* GMPGMP CPP, Certificate of a Pharmaceutical Product CPP GMP *GMPGood Manufacturing Practice 20 (1) 21 (1) MRAMutual Recognition Agreement ASEANAEC 49IPO EMC 3482/DQ-BKHCN Circular 02/2016/TT-BYT Decree54: Law on Land 2013

187 / 15 No (1) Cr () (2) (1) (2) (3) (4) (5) Brand (34) 2 2-3/ AI +AI AI+AI ICH*Brand ICH ICH Brand ICH Brand *ICHInternational Council for Harmonization of Technical ICHICH Brand Circular 11/2018/TT-BYT(Draf t)

188 / 15 No 23 Requirements for Pharmaceuticals for Human Use 24 (1) (2) (3) 26 (1) GSP GSP Circular 41/2018/TT-BGTVT30/07/ /09/ F/S PFI Decree 54/2017/ND-CP Circular 41/2018/TT-BGTVT 30/07/ /09/2018 No.11/2016/ND-CP No.40/2016/TT-BLĐT BXH 6

189 / 15 No 26 (2) (3) The anti-corruption Law 2018 Criminal Code No.100/2015/QH13 (Art ) Law No. 12/2017/QH14 on amendments to Criminal Code No.100/2015/QH13

190 TEL FAX

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