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Transcription:

2019 2018 12 2019 2 2019 8

2019 1 / 59 No 1 (1) (2) WTO (3) (4) (5) (6) (7) 28 WTO 20046 33.33 3,000 158 (8). 200422 28 ( [1987]38)

2019 2 / 59 No 1 (9) 2 201812262019224 20151 170 39 2019315202011JMC2019322 (1) (2) 4 JPETA (1) 6 (2) (1) 2010121 2006 20082009 (2) 50 [2010]35 1

2019 3 / 59 No 7 (1) 2014 (2) 9 (1) 113060% 1016 1623 16 (2) (3) (4) (5) 20147278 20148282014 201511 HS HS HS 611 (1995/366 )

2019 4 / 59 No 9 (6) 9 (7) 19994 (/) 200221 10 CALI 20129 20191 CD-ROM() 10 2

2019 5 / 59 No 9 CCC CCC (8) (9) CCC GB18613-2006 2002 1231 (2002) (2003 /53) 37

2019 6 / 59 No 9 SDSSafety Data Sheet GHS 2015 (10) (11) (12) 19949 513 33 2006 51 200371

2019 7 / 59 No 9 1313 (13) 213 201421 2006 51 200371 2006 51 200371 2006 51 200371 [2013]211

2019 8 / 59 No 9 (14) 0.6% (HS CODE) CODE HS HS HSHS HS 1 HS HS

2019 9 / 59 No 9 20171226201821 (15) 45 Shipper 484072

2019 10 / 59 No 9 2018479 201828http://www.customs.gov.cn/costoms/302249/302266/302269/1482471/index.html (16) (17) ATAAdmission Temporary Agreement: 100 2 (18) () JEITA (19) (20) (21) (22) 2017 HS 1 HS1520 192 6849

2019 11 / 59 No 9 201811 PFSS (23) (24) (25) CUT 2019118544.42 (26) (27) OLED HS 2 2 5 201748 2017 69

2019 12 / 59 No 9 P/L (28) KD JEITA (29) 48 (30) (31) (32) (33) 48 48 2014112024 BLAWB1BLAWB1 1 213

2019 13 / 59 No 9 (34) LT (35) GLP(Good laboratory Practice) China GLP OECDGLP (36) (37) CCC (38) (39) (40) 2015527 EU 2015723AD 201641EU 2016723EU 16 20053 2017 9 201523 201610 201633

2019 14 / 59 No 9 2015925 20151118AD 2016818 20161118 2018723EU AD (41) 20101222011 HS 2025 2011 (7202.99.11)020 201561 201642 201665 201862 2012112704.0010400% 2013140%0%20%0% 20161125%20% 20171125%20%20%15% 20%0% 20%15% 15%10% 20181115%10% 15%10% 15%5% 15%0% 10%5% 2019110% 2019113%0% (42) 1,000 1,00011,000

2019 15 / 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% 301 25105 USA TAIWAN FTA WTO ASEAN- FTA REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FOR THE RULES OF ORIGIN OF THE ASEAN-CHINA FREE TRADE AREA FTA

2019 16 / 59 No 9 201825% (46) RCEP RCEPPublic health ISDS ISDS (47) FTA HS HS HSHS FTA (48) 20176 WTO 20176201712 6 HS 2018 WTO

2019 17 / 59 No 9 WTO (49) (50) 365 (51) (52) 2017OSCCA 2017 365 trading company3 trading company 210 310 1 2 20191 JEITA (53) 2000 2000

2019 18 / 59 No 9 (54) 10 (55) (56) (1) 2015 1 CCN 1999101 ABCD ABC11 BC EG20005EG 200072004 2007823 A 50B50 2008121 A 20078 (2) 20151125 3 CCC 2007723 200744 201563

2019 19 / 59 No 10 (3) (4) (5) (6) (7) (8) (9) (10) 3 10

2019 20 / 59 No 10 (11) 11 (1) 5 172 50% 10%95% 5% 50% 50% (2) (3) () 3 10 17

2019 21 / 59 No 11 (4) (5) (6) (7) 12 (1) 201611 [2016]30612 20171 5 JEITA ( [2013]40)

2019 22 / 59 No 12 5 (2) 201330 201340201391 2018 2018 (BOC) 5USD RMB JEITA (3) 15USD 201871 http://www.customs.gov.cn/customs/302249/302266/302269/1475580/index.html ( [2013]30) [2013]40 [2007]1 2 201823 201823 201871

2019 23 / 59 No 12 (4) (5) (6) A BB AB 1 / JEITA (7) [2017]9 2011.11.23 2012

2019 24 / 59 No 12 (8) 90 (9) 90 90 B/L Air Waybill JPETA (10) (11) 13 (1) JPETA (2) (3) () () (4) 90 B/LAir Waybill [2016]103 [2016]7 201429 [2003] 28 [1987]38

2019 25 / 59 No 13 (5) (6) (7) (8) (9) (10) 14 JPETA (1) 5/10 6 1 SAFE BS / 306 201239

2019 26 / 59 No 14 (17%13%) Webhttp://www.jmcti.org/mondai/top.html HS code (2) (3) 5 20069 2008 201062248HS9 715 2013119%13% 7227907227.90107227.9090 201057 201511 (4) (5) (6) 2013 20138 Cash Management

2019 27 / 59 No 14 JPETA (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (APA) 20064CIF RMB10,00020% 2022 Webhttp://www.jmcti.org/mondai/top.html Web APA [2018]164

2019 28 / 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 3,5005,0002018/10/1 2019/1/115% 16%9%10%5%6%2018/11/1 (19) PE APA APA SAT APA APA OECD 42 113 53 ()([2009]2 42)

2019 29 / 59 No 14 (20) 16%25%7% 5%0.005%~0.1%3%~45% 1.2%12%4.5/ 5%~15%16% 17% 16%2018/5/135005000 2018/10/12019/1/1 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 55 55 ( [2009]507) ( 2010/19)

2019 30 / 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)

2019 31 / 59 No 14 JEITA PE PE 16 (22) 183 (23) (24) (25) (26) 183 0.1%) (1.7%X 6 20191 55 ( [2009]507) ( 2010/19) PE 263 [2014]24 58

2019 32 / 59 No 14 (27) (28) JPETA (29) (30) 201611 15 10 (31) (32) (33) (34) (35) 2018 16 (1) 1 8.8% 1 GDP () 48

2019 33 / 59 No 16 (2) (3) (4) 1 / 210 (5) 136 20191 136 (6) (201212 ) 41

2019 34 / 59 No 16 (7) (8) 201478 15 8 2015 2 ( [2014]78) [2017]40

2019 35 / 59 No 16 (9) 20174 2017 Z(60) () 2016/11) 20161160 60 (10) (11) 20174 201375 15 15 1 1-10 (20174) 30

2019 36 / 59 No 16 (12) (13) 22 2011 () 2 2 ( 16) ( 16)

2019 37 / 59 No 16 20185 20195163059 91 https://www.mofa.go.jp/mofaj/press/release/press4_007416.html (14) (15) 20163 1 10 10 10 (16) 1.5 () 1.72016 911.7 GDP 10 1.5 1.7 () 2015 (2016-09-01)

2019 38 / 59 No 16 JEITA (17) (18) 23 6% 3 1 30 (19) (20)

2019 39 / 59 No 17 (1) (2) 1 1) 2) 5 PSB 2) 2018AIC TSB

2019 40 / 59 No 17 (3) (4) (5) 2 OA PPHPPH 1 PPH PPH (6) (7) 5.1.1 33 5.25.2.1 OA 513 PPH 51 20

2019 41 / 59 No 17 (8) (9) (10) (11) 45 1or2 29 2 464

2019 42 / 59 No 17 (12) (13) (14) 40 441 2-20 SIPO (15) 1) // 2) 2 3) SIPO http://www.patent.com.cn/ SIPO 1) () (/ ) ()( ) 612 5657 2.2 40 441 2 5

2019 43 / 59 No 17 AIC/TSB 4) ( ) 4 (16) JEITA ID OLED 3) AIC/TSB 5 4) ID ID 5 52

2019 44 / 59 No 17 (17) ( ) (18) (19) (20) (21) CCC 101 10 1520 251420 OEM 213 23 42 24 52 14 22

2019 45 / 59 No 17 11231 1123 630180 2 2 (22) 285 AIC/TSB/PSB (23) (24) 3 3 3 200631 35 2027 28 25 31 16 21

2019 46 / 59 No 17 (25) (26) A 201466 1313 33132 15 17 20 1520 15

2019 47 / 59 No 17 203 2 2036 4311 4312 652 686971 69

2019 48 / 59 No 17 73 76100 2 23

2019 49 / 59 No 17 78 19 (27) (28) CNIPA (29) (30) (1) CNIPA SNS open-innovation ISOIEC GB IP5 WTO/TBT (1SO) http://cpquery.sipo.go 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% 3D1535605674159 14 514 15

2019 50 / 59 No 19 (2) CCC CCC CCC (3) (4) ( ) 20 (1) 91.2M 5 ( ) 21 (1) 100 (2) (EU)No 10/2011 GB4806.1 FDA21CFR GB6944 GB12268 GB12463

2019 51 / 59 No 21 (3) () 22 (4) (1) RoHS 20183 EU RoHS (2) ISOISO <> EU RoHS IEC63000 ISO

2019 52 / 59 No 22 (3) (4) (5) 183 (6) 20177WTO 1.5%0.5% 1 0.5% (GB 16487.1~13-2005)

2019 53 / 59 No 22 2020 23 (7) (8) (9) (10) (11) (1) UAE OLED 6 8 2 () (1.5) 135 (2016 11 ) 7 ( )

2019 54 / 59 No 23 (2) (3) (4) (5) (6) (7) NMPA 2-3 NMPANMPA NMPANMPA NMPA 62 USEU 3 NMPA

2019 55 / 59 No 23 2 24 (8) NMPA 201411EMCEMC EMC 3 NMPA (9) (10) (11) (1) EMC 20186 201812 20174201712 2017921 () 40HQ() NMPA 3 ILAC 3

2019 56 / 59 No 24 20176 20 (2) 100 (3) 20169G20 8 (4) 18

2019 57 / 59 No 24 (5) (6) (7) 25 (1) 152007 1130 45 2019 // Office365 2009526 152007 1130 ( [2009]1361)

2019 58 / 59 No 25 (2) (3) (4) 26 (1) 2014 20191 2 2 15 13-15 () 2019 1 21 20 (2) () GB21521-2014CQC GB/T24024CEC

2019 59 / 59 No 26 (3) 201711NETHDCOM)

2019 1 / 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

2019 2 / 28 No 6 8 9 (1) SEZ (1) (2) SEZ MATSEZ (1) 20%5% 10%2011EPA 10 (10%)IGST 25% on CIF Amount IGST GST (2) ITA ITA 20171214 (10%=>15% 201771WTO 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

2019 3 / 28 No 9 (4) (5) (6) (7) (1000 20179DRI2012 Customs Tariff ACT32 MRP CIF OEM CIF 2018 HS CODE 851110HS CODE 851110 (7.5%15.0%) HS HSHS LiB(GST)28%18% HS (8) FTA CEPARVCCTC Customs Tariff ACT 32 1975 Customs Tariff Act, 1975 RVCCTC CEPA

2019 4 / 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 2 201771GSTMRP MRP EPA MRP EPA Foreign trade policy (Legal Metrology Law Packaged Commodity Rules

2019 5 / 28 No 9 MRP MRP (14) SVB (15) (16) (SVB)3 36CIF1Deposit 80 80 (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

2019 6 / 28 No 9 (20) 20164 AD 201686 20175576/ AD5 20164 AD 201686 20175478561/ AD5 (21) 2015127 20161123201611232SG 201597() 201591420SG(200) 201633015.9.142SG 20161220 WTO 201726-7 201743 2017622 2018116 20181214 20181221 (22) (23) 20107 15.9 SGWTO 15.9 SGWTO 2007228 300 31 20075

2019 7 / 28 9 No 07.5.3 50 N/A 08.6.13 FOB 15 N/A 08.10.31 200 N/A 08.12.7 FOB 5 N/A 09.12.24 FOB 10 FOB 5 N/A 10.4.29 FOB 15 N/A 11.2.28 FOB 20 FOB 20 N/A 11.12.30 FOB 30 FOB 30 N/A 14.1.27 FOB 5 15.6.1 Fe58 FOB 30 Fe58 FOB 10 15.10.16 Fe58 FOB 3010 16.1.6 16.3.1 Fe58(10) 17.2.20 FOB (24) 3623 201820174 (25) CIF ( ) (FOB3%() 3, 3.15 37 D 234 Foreign Trade Policy (2014-19)

2019 8 / 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, 2008. BIS Bureau of Indian Standards RBI

2019 9 / 28 No 12 (2) (3) (4) US Hard Currency 13 (1) (ECB) (2) 505503 FDIECB 14 (1) 0 (10)GST(18%) ASEAN FTAASEAN LiB(GST)28%18% HS RBI RBI RBI RBI

2019 10 / 28 No 14 VATGST CST214 (2) GST GSTGoods and Services Tax 5(8)() :(051218 28%)GST20177 GST() GST (3) 12 10% 10 (4) 10% 120.5%600700 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

2019 11 / 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 2018 2016 BEPS13 The Indian Income tax ac JPETA (8) PE PEPermanent Establishment 183 PE 183

2019 12 / 28 No 14 (9) PE (10) (11) (12) (13) (14) (15) (16) 436560 10 TDSGST 23 ROR45 4 365 60 183 OECD3 Income Tax Act Section 92C/92CA Income Tax Act,1961 144C The Finance Act, Section 92A to 92F The Indian Income tax act 2018 Budget2018

2019 13 / 28 No 14 (17) (30%+) (Income Tax Act) 19974 20184 30%(+ ) (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 1961 115-O 19612 22(e)115-O RBI 1961 10 34 Divident Distribution Tax Income Tax Act, section 115-O

2019 14 / 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) 5/19974-20023 19981211 199912 20001 201625173HSMIPMinimum GST WTO The Integrated Goods and Service Tax Act, 2017, Chapter 5 Article 13(8)(b)

2019 15 / 28 No 15 Import PriceCIF 256 20168566HS2 20161052 201612519HS2 20161220 WTO 201724 201726-7( ) 201926MIP MIP 16 (1) 17 (2) (3) (4) (1) 1 Office Action USPTOEPOJPO 3 8(2 64(1)(m) 8

2019 16 / 28 No 17 8 WIPO-CASEIT (2) FORM27 11331 146 (3) (4) (5) (6) (7) PCT IT PCT (IPC) 39 2016 21(2) 146(2) 131(1)(2)146(2) 122 (1)(b) 39 DIPP PCT PCT

2019 17 / 28 No 17 (8) PCT (9) (10) (11) PCT JPO JPO 9 JPO PCT WIPOJPO PIJPOWIPO PCTJPO 10 PCT TRIPS 3 84

2019 18 / 28 No 17 19 (12) (13) / 20175 2013 2018 2018868 (14) (1) 1 20089126 IS(Indian Standard) (.) 201710133 2017 201711119 201720191 201861816 2018653 20188 BIS (Bureau of Indian Standard) 201812

2019 19 / 28 No 19 (2) CB CBCB BISCB CB 100 (MeitY) CB CB Test ReportBIS(Bureau of Indian Standards) BISBIS OEM/ODM (3) 201297 15Order 2201413 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

2019 20 / 28 No 19 201297 15ACLED Order220141 3 2014111315 3201661LED 201631 BIS2015121BIS LOGO 123 BIS201628 8 20178 BIS20162IT20171 12 20175 MeitY 201782313 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 7.9.2012 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

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2019 22 / 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. 2015 (1) (2) DFC() 502020331 20117 MMDR act. 2015 2006 S.O.15338(iii)

2019 23 / 28 No 22 1005 2006S.O.15338(iii) 45 2006 S.O.15338(iii) (3) PM2.5 (4) 50 2018 (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

2019 24 / 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

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2019 1 / 21 No 1 (1) 100% 20144 33% 20165 100% 67% PI2012 2016 PI (2) (3) 100 1994 207100 15 2013412BKPM5912 2015108BKPM14 BKPM 14 100201712 4BKPM13 201644 19/M-IND/PER/3/2016 1994 20 7 2013412 BKPM5108 12108 201510 8 BKPM1416 2017124 BKPM1316

2019 2 / 21 No 1 (4) 201410 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) 201812 M&AJVJO [Ministry of Public Works] Previous Regulation PMK-05 New Regulation PMK-10 2008101010 Presidential Instruction No. 6/2016 on the Acceleration of Development of the Pharmaceutical Industry and Medical Devices (6) 85% https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000087766. html 201644

2019 3 / 21 No 1 JEITA (7) Consignment 2 Consignment AECPE ASEAN (1) 1/3 110 4 (1) 9 (1) (2) AECFTA 200911 200956 () 1.825 200976 20101011PC WTO TBT 201161SNI 2012221 2014123 2015120 1.21.8mm25 2016822/ 201716WTO TBT 110 44 11018 122019 120

2019 4 / 21 No 9 (3) PMIPGI (4) 11 (5) (6) (7) (8) 1() 11 SFPMFP 3in1MFP 4in16 1 2014 20146228 IPIT IT 4 IPUSDFSEPA WTO Industrial and trade regulation 28

2019 5 / 21 No 9 SKVIIPBM-DTP IP 20147228 5 2016123120171182 20161216 82201711 20191231HS7273 493 (a) API-P API-U(b) (c) API-U(d) / API-PUSDFS SKVIAPI-P 20171182 2017978263 201811622 20181220110 1t201812 1 82 Peraturan Menteri Perdagangan RI No.110 Tahun 2018 Peraturan Menteri Perindustrian RI No.1 Tahun 2019

2019 6 / 21 No 9 2019120110SPI (MOT)MOI PERTEK 1212 2 18 2014HS CODE 72 20171HS CODE 73 20191 (9) API-P 201612 20%201872% API-U 5% 110 118 No.118/M-DAG/PER/ 12/2015

2019 7 / 21 No 9 (10) (11) (12) (13) (14) B/LHS CODE 1 1 2011624AD 5 201331955.9 55.6AD3HS 2014417Interim Review 20141222AD 201594Sunset Review 2011 201132320121120 201386 2014752017118 2015818 2015121 HSC/O 5HS HS CODE C/O 2018 110 34 34

2019 8 / 21 No 9 (15) Red/Yellow/Green RedGreen Green Green ASEAN 200921882010 1231 200961121 2010122854201111 2120121231 2 20121HS 2012318 AHTN2012HS166 212320151231 20151230113 120161231 2016123120171182 WTO 8 21 54 8 113

2019 9 / 21 No 9 (16) (17) (18) (19) (20) LC( ) KITAS()IMTA() 1 113 KITASIMTA 20091125 20125 1251 620% 2014112NiNi 201588IUP FOB1.5 2010923 201515443 201541L/C 201583167L/C 107 17 4 67

2019 10 / 21 No 9 (21) (22) EPA (23) 2009122162 201052122 20109122 IJEPAUSDFS 201813USDFS 6EPA JJC/ 2017108220184 2018 48202051 2018426 5unavailable 20192 (24) 62 22 3 2017 82 2018 48 82 No.154/PMK.011/2012 (25) ISPM No.15

2019 11 / 21 No 11 (1) (2) 12 (1) (2) (3) (4) 13 (1) 2011103 2012 2013 3 6 10 3 201611 BB- Cash ManagementUSD 7/14/PBI/2005 BI BI 20141229 16/21/PBI/2014 Refer to Malaysian Regulation about their Foreign Exchange BI

2019 12 / 21 No 14 (1) JPETA (2) VAT 10 8 10 10 (3) 2.5%10% 10 1 (4) 22 22 PPH22

2019 13 / 21 No 14 1 JPETA (5) (6) 4 20161 (7) (8) (9) PNTPenggantian Nilai Tegakan DR PSDHProvisi Sumber Daya HutanPNT 3 PNT20122015 PNT MF4 124 201612BEPS 4 41 PERATUAN PEMERINTAH Ministry of Finance PERATUAN PEMERINTAH No. 29 Tahun 2009 PERMENHUT Nomor : P.58/Menhut-II/2009 213 PMK-213 20161230 OECD 20161230 No.213/PMK.03/2016

2019 14 / 21 No 14 No.213/PMK.03/2016PMK-213 412 (10) 16 (1) JPETA (2) (3) (4) M&A 2016 11.5201516 1224 4 12 No.213/PMK.03/2016 PMK-213 163

2019 15 / 21 No 16 (5) VOA 1 VOA 3121.52 6 1823 (6) 3 (7) IMTA (8) IMTA 1 VOA(Visa on Arrival NO.31 20151616

2019 16 / 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 13 67 5 Work VISA PJ 51 ASPECPPH 2003325 13 4249 158159 7 5157 (3) 38

2019 17 / 21 No 17 (4) (5) 2016 167 20 1325 2018711 (6) (7) 88115 2018816Letter of Director General of Intellectual Property Number HKI.KI.05.04-0262019215 88115 EPA1061 2019217 20192156 TRIPS 20 132167 DB 88 115 2018816 Letter of Director General of Intellectual Property Number HKI.KI.05.04-02 EPA 1061 2019217 Circular Letter NKI.KI.05.04-04

2019 18 / 21 No 17 (8) (9) (10) (11) (12) (13) https://www.shigapatent.com/wp-content/uploads/2018/11/% 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 7 12852 1 126 12 No.13/2016 8192 93 Ministry of Law and Human Rights Regulation(No.39/2018) 2018122836 Regulation3a, b5 Ministry of Law and Human Rights 22 TRIPS31 TRIPS 201 8816 126128 126128 No.13/2016 Ministry of Law and Human Rights Regulation (No.39/2018)

2019 19 / 21 No 19 (1) SNI (SNI) SNI2 SNI2012 SNI (2) (WLAN)ILAC EMC EMCEMC EMC EMC 3 (WLAN)( 3) (WLAN)2019114 QR () 3 SDDPI (3) (WLAN) 201711WLAN 20189WLAN 21 (1) 100 (International Laboratory Accreditation Conference) ILACEMC EMC ( ) SDPPI ( ) Water Pump: SNI 04-6292.2.41:2003 Electric Iron: SNI 04-6292.2.3:2003 CRT TV: SNI 04-6253:2003 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)

2019 20 / 21 No 23 24 (1) BKPMMoLHR MoLHR (2) (3) (4) 200979Law No.24 2 20158 (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

2019 21 / 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)

2019 1 / 2 No 9 (1) 1 2 2 11 (1) 13 (1) US 16 (1) (2) 21 (1) 100 22 (1) 24 (1) F/S PFI 26 (1) (2)

2019 2 / 2 No 26 (3) (4) (5) (6) (7) 1327(20157 13)

2019 1 / 9 No 2 9 (1) (1) () 200981 COACertificate of Approval 627 2009813COA09.10.12 20091013627187LMW FIZ500KGCOA COA SRIM 20121231201331 141 2013221COA (HS144 COA2013221TCOA6 5 COA1.(SIRIM 1) or 2.(/ ) SIRIM (ST) 201484HS144MS 171 2016720SIRIMMSCOA14 3 201691CIDB COA Exemption 201741HS72277228 201821COA(CIDB) Standard Compliance Certification 201891HS16COA Custom (Prohibition of Imports) Order 2018 Custom (Prohibition of Imports) Order 2018

2019 2 / 9 No 9 (2) (3) (I/L) (4) 200981 (MIDA) () MIDA 2013220132118 193MIDA 20164 (duty drawback) 19821125()( )I/L 1985815I/L 199942I/L Approval Permission 201331Customs Order 2012 2014117227 201510 20178HS 201831Customs Order 2018 HS 2014818MITIJIKANG 20141211MITI42SG 23.931214200 201571MITI42 (117.40%213.90%310.40%) 201872

2019 3 / 9 No 9 2016528MITIMalaysia Steel Association 2016923SG13.4240 2016.9/262017.4/13 20174134013.42 17/4.1418/4/1312.2718/4/1419/4/1311.1019/4/14 20/4/13 2016529MITIMalaysia Steel Association 2016923SG13.9042 2016.9/272017.4/14 20174234213.90 17.4/1518.4/1412.9018/4/1519/4/1411.9019/4/15 20/4/1416.00.60 201784Steel Wire Association of Malaysia ()judicial review 2018617SWAMSG (5) FTA (6) ITA (7) FTA250 250 250 3707.90ITA20187 1312 CPTPPITA-1 ITA-2 ITA-2 1,000 ITA 12 CPTPPITA-2 Expansion of the Information Technology Agreement(ITA) schedule https://www.mfat.gov t.nz/assets/trans-paci fic-partnership/text/ 2.-National-Treatmen t-and-market-access-f or-goods.pdf

2019 4 / 9 No 12 (1) 75 201612575 100RM 201612Foreign Exchange Administration Rules 6 MYR MYR 14 (1) (2) (3) 6 GST16 R&D OECD3 PFIESR (4) GST New foregin Exchange Adiministration http://www.bnm.gov. 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) 2015 201860

2019 5 / 9 No 14 (6) 20189SSTSales and Service Tax 6SST 11single tier multi-tier multi-tier GSTGoods and Services Tax LMWLicensed Manufacturing Warehouse SSTLMW (7) 20171 9 (8) 201856GST9 SSTSales Tax, Service Tax 201918 SSTIRB Service Tax 2019 SST 20191 97 LMW 16 (1) 2019 1,100 1,000RM 51,500RM 201911RM1,000RM1,100 () (2) 2023RM1,500 2019 11RM1,100 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

2019 6 / 9 No 16 (3) 17 (4) RM1,85020181 2019 Mutli-tier Levy system 2016 (5) (6) PVP12 PVP (7) (8) (9) (1) 20191 2 1 Employment Act 1955 Quata 11

2019 7 / 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)3 2016 20179C TRIPS31 TRIPS31 19767070

2019 8 / 9 No 17 (7) 19 22 23 (8) (1) ASEAN (1) MDTCA Basket OF BrandsMDTCC 201510AV (1) (2) MRAMutual Recognition Agreement ASEANAEC JCM 202012 (1) TDA20118 10,000 30 3 15,000 Pesticides Act 1974 24 (1) F/S PFI

2019 9 / 9 No 26 (1) (2) 2012138 20141 131.5 20155 20162 20173 20181 Lembaga Urus Air Selangor http://www.luas.gov.m y/

2019 1 / 1 No 8 (1) 13 (1) 23 (1) 20185 IPO 2017IMFEEF

2019 1 / 4 No 1 (1) 9 2018835 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

2019 2 / 4 No 14 (1) (2) (3) 16 (1) (2) (3) 180 20148 20192 3 20181 2% 201710 VISA6 3 ==>10 10 VISA 20162 132631 2014 1 1 2018122 7

2019 3 / 4 No 16 (4) (Stay Permit) (5) (6) 201510 FORM 20179 2012SOCIAL SECURITY ACT SSB SSB SSB (7) 17 (1) 21 (1) 100 24 (1) F/S PFI The Registration of Foreigners Rules, 1948 2012 SOCIAL SECURITY ACT

2019 4 / 4 No 24 (2) 26 (1) 20181026 426 (2) (3) (4)

2019 1 / 3 No 1 (1) 6 9 (1) 2016-2021 ADP2016-2021( )20 (1) 2015121 Regulatory Duty (2) 6 20121253 20142015 12 (1) 2018 4 D/P 2 PR Automobile Development Policy (2016-2021) Import Policy Order (2012-15) Automobile Development Policy (2016-2021)

2019 2 / 3 No 12 14 (1) (2) 20 (1) 23 (1) (2) 10 Turnover Tax1.25% 73 2019 20165040 10 201740 7.5 201820 5.0 M&A B/L date3-6 20187 2019 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

2019 3 / 3 No 24 (1) 20166292016-2021201671 20181215 2018 121 1 Automobile Development Policy (2016-2021) PTA Type Approval SRO. 1492(11)/18

2019 1 / 6 No 1 (1) PCAB 6 100PCAB 200040 PCABBOI 100 (2) (1) PEZA PCAB PCAB 250183 280 830 PEZA PEZA PEZA PEZA9 BIR PEZA Philippine Economic Zone Authority / PEZA (2) PEZA PEZAPEZA PEZA PEZA PEZA PEZA CIAP Board Resolution No.3

2019 2 / 6 No 9 (1) (2) 2009930 2012310 320153 2013108DTI2 20151 Tariff Comission DTI420193 3345/MT3178/MT3019/MT 2868/MT 2015220DTI (3) L/C L/CL/C L/CImport Declaration Form L/CDeposit(Deposit ) (L/C) (4) 201014(AO243-A) BulkBreak-bulk cargo 2010512 20145 20157Custom Memorandum Order CMONO.23-2015689KBPhilippine Economic Zone AuthorityPEZA (AO243-A) (CMO18-2010) Customs Memorandum Order CMO2010-18

2019 3 / 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) 2014210BIR RMO No.10-2014 BIR (BOC)(Threshold Value) (FOB) 2BOC Memorandum 2018126MemorandumHS145 Cash Management BSP BSP

2019 4 / 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.112 106-109

2019 5 / 6 No 16 (2) 2013 2017 (3) 17 19 (1) (2) (1) PNS 611 20086 PNS 20107PNS 20157DTIDAO15-01 Annex1 (.) 611 4143 21 (1) 100 /40 23 (1) (2) Proclamation Bulk Sales Law Proclamation 20167 Bulk Sales Law Proclamation Bulk Sales Law

2019 6 / 6 No 23 (3) 24 DenvaxiaPMS PMS (4) (1) F/S PFI 26 (1) 1 / 2-3 (2)

2019 1 / 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 https://www.jetro.go.j p/ext_images/jfile/repo rt/07000633/asean_fta _certificate.pdf (4) CPTPPITA-1 ITA-2 ITA-2 CPTPPITA-2 https://www.mfat.gov 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

2019 2 / 4 No 16 (1) FCF(Fair Consideration Framework) FCF 20148Fair Consideration Framework FCFEmployment pass 14 (EP)20171 3,600SGD/ Refer to Ministry of Manpower at http://www.mom.gov.s g http://www.mom.gov.s g/employment-practic es/fair-consideration-f ramework/pages/fairconsideration-framew ork.aspx http://www.mom.gov.s 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 http://www.mom.gov.s g/passes-and-permits/ employment-pass https://services.mom.g ov.sg/sat/satservlet

2019 3 / 4 No 16 (2) 2016 (EPEmployment Pass) EPMinistory of ManpowerMOM Whatchlist EPWhatchlist EP26 201612201710Watchlist 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) http://www.mom.gov.s g/foreign-manpower/p asses-visas/work-per mit-fw/before-you-app ly/pages/manufacturi ng-sector.aspx#depen dency

2019 4 / 4 No 17 22 (1) (1) COP23 2019 2019 201920196 2018 https://www.reach.go 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 https://cop23.unfccc.in t/news/singapore-adop t-carbon-tax-2019-cutemissions https://sso.agc.gov.sg/ Acts-Supp/23-2018/Pu blished/20180601?doc Date=20180601 23 (1) (2) FTA DenvaxiaPMS PMS Refer to Singapore Customs website at http://www.customs.g ov.sg

2019 1 / 1 No 23 (1) B/L date3-6

2019 1 / 5 No 6 9 (1) 10/ (1) 5 (2) FTA ECFA (3) (4) 0 3.5%5% (5) I/L 2002415471 20041019465 6 (H) (6) 2017117201712165 (7) (8) (9) (10) IVDIVD 2004315 38 11 1067030635

2019 2 / 5 No 12 (1) 14 (1) 10 (2) (3) (4) (5) 5 201817% 20% 20 2018110604704390 30 30%20%=6% 16 (1) 201095NT$2019150NT$9 58 10604704390 21

2019 3 / 5 No 16 (2) 17 (3) 11246 24h x 365 20191 2 46 20181 (4) (5) (1) (2) open-innovation /FPD 20181 32 2432 343637 38 2436 39 38

2019 4 / 5 No 19 22 23 (1) CNS (2) (1) (2) CNS US$1000 6/ JIS JIS 201388BSMI/ WTO TBT 20131225BSMI2014 31 / 2014528BSMI 2018614BSMIH 2019/7/1 RoHS 1 (3) (1) Invoice (2) 2-3 (3) 11 (4) Invoice Debit Note 1041023412 CNS15663 990830 0990245351

2019 5 / 5 No 26 (1) (2) (3)

2019 1 / 14 No 1 (1) 51 112000 11 (2) (3) (4) 1 3.4 Foreign Business Act B.E.2542(1999) Foreign Business Act B.E. 2542 4 (5) (6) Thai Innovation list Innovation list 20191139 1020 7 Thai Innovation list

2019 2 / 14 No 2 6 8 9 (1) (1) BOI (1) BOI BOIBoard of Investment 31 2015 BOI BOI15 BOIBOI 30-45 (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 / 2557 10/2558 BOI BOI ITAB WTO DS376 GATT2 WTO

2019 3 / 14 No 9 CIF (7) BP/IBP Total BP/IBP (201711 ) 17HS HS THB3M10 1/3 HS7608.20 0.2mmHS (8) 2003310AD EU 2008313 2009319 2014318AD2 2015225DFT 2003527AD14 TFTMBP 2004319AD() 2004920AD 2008527AD

2019 4 / 14 No 9 2009526 2010630ADAD 2014522AD2 2015112DFT (9) 20121127 ( ) 201322733.11% 20139123 SG 12013915201422644.20% 22014227201522643.57% 32015227201622642.95% 2015717 2016226DFT 12016227201722641.67% 22017227201822640.42% 32018227201922639.21% 2014130 201452734.01% WTO 20146634.01% 201412233 SG 1(2014122420156621.92%) 2(20156720166621.52%) 3(20166720176621.13%) 2016103 201766DFT 1(20176720186621%) 2(20186720196620.87%) 3(20196720206620.74%)

2019 5 / 14 No 9 2016126H 2016129 2017127 2017128201812731.43% 2018128201912731.05% 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

2019 6 / 14 No 9 (15) (16) (17) FDA 20191 DFT 20201 FDA FDA 1 e-applicationweb FDA (18) (19) Waiver Waiver 11 (1) 13 (1) 10% (2) (3) (2) 2010

2019 7 / 14 No 13 14 (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

2019 8 / 14 No 14 (6) (7) ASEAN FOB 2017 1.5% (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, Section19-22 27 etc.

2019 9 / 14 No 15 (1) 16 (1) 2017NLEM median price 2018Median Price564 59 WPWork Permit 16 () WPWP BOI1 BOI 4 WP 2018 WP BOI

2019 10 / 14 No 16 17 (2) / 14 (3) IT (4) 2 (5) (6) 90 IT (7) (1) 90 PCT (2) (3) IT Working of Alien ACT, B.E.2551 56 26

2019 11 / 14 No 17 (4) 19 (1) (2) TISI 5 199312(TIS) 19985 ( ) 199812 ( ) 19991 ( ) 20025 ( ) 20089TIS528(2548) 200812 (2009126 ) 200934 201412TISI 2016811/11/2 2017316TISI 20167881 2017316(TIS1227) 2017320 2017619(TIS20) TISI TIS (3) ( ) / 29 Notification of the Ministry of Public Health Subject: Criteria, methods and conditions on tobacco product and cigarette

2019 12 / 14 No 19 21 (1) 22 23 (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 (4-5 2-3/ US GAAP Gearing Ratio packaging B.E. 2561 (2018) Hazardous Substances Act B.E. 2535 Hazardoud Substances Act B.E. 2535

2019 13 / 14 No 24 (1) 2016 26 (1) 201110 2535 (2) (3) 2011 2006 20145 20158 201610 324

2019 14 / 14 No 26 (4) (5) Vehicle Registration Book

2019 1 / 15 No 1 (1) 9 MOC Ministry of Construction ODA (2) (3) 201470 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) 10-25 200910EPA10 15 (2) 2009415%8%12%15%CR 7% 8%12%13% 20094200%10% 2010251535 2011825 (HS7225,7226,7227,7228)MFN 010

2019 2 / 15 No 9 2012611MFN0% 10% 201311MFN 5%10% 2013519MFN0%3% 201411MFN 201691MFN 2009323HS4402.10.00.00HS4402.90.00.90 510HS4402.90.00.105 201377HS4402.10.00.00HS4402.90.00.9013 2013919.110% 20092152010 (3) 20% (4) 20151225 201637 32220023.3%14.2% 2016718 20168220173223.3%15.4% 2017322201832121.3%13.9% 2018322201932119.3%12.4% 2019322202032117.3%10.9% 2018726 201676 2017531 2017/6/152020/6/143 19.0% 20176152018614380,6792018615 2019614418,74720196152020614 460,622

2019 3 / 15 No 9 (5) (6) (I/L) (7) 20107512 IL 201099 12IL IL201012 20112141231 2012920HS 72147215721972207306 2014616 2015726 HS720772247227 7228 2016710 10 10 G77 10 10 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 23 201671

2019 4 / 15 No 9 2015111310 IRC IRC 20167114 3-410 (8) (9) (10) 201811 WTO 2018ASEAN 20191 (ECP) 20171017116 201817 WTO 116 Circular No.20/2014/TT-BKHC N Circular23/2015/TT-B KHCN201671 Circular 20/2017/TT-BYT 116 116/2017/ND-CP Circular 38/2015/TT-BTC Circular 39/2018/TT-BTC 116 (116/2017/ND-CP)

2019 5 / 15 No 9 20187 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 2014610 Circular 05/2018/TT-BCT

2019 6 / 15 No 9 (17) SCM (18) CPTPP shipperscm SCM SCM shipperscm &shipperscm SCM 1 CPTPP (19) 2015 201920193 2019 1 (20) (21) CPTPPITA-1 ITA-2 ITA-2 100% 50% 11 (1) (2) SCM SKU CPTPPITA-2 03/2019/TTBCT https://www.mfat.gov 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

2019 7 / 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

2019 8 / 15 No 14 (3) PIT JPETA JEITA (4) (5) VAT (6) 12VAT 20167VAT VATEPE VAT VATVAT10 10ON 90 MF90 123 Article 26, Law on Personal Income Tax Circular No. 119/2014/TT-BTC on amendment of Circular No. 111/2013/TT-BTC 2 1 12 MCAA Low106/2016/QH13 Decree100/2016/ND- CP Circular130/2016/ TT-BTC Decree 20No. 20/2017/NDCP No. 20/2017/ND-CP Decree 20

2019 9 / 15 No 16 (1) 1508 14130200 300 ASEAN 1301200300 JEITA (2) 5% Performance5% Secure (3) 20195% GDPCPI (4) (5) (6) 3 1015 143/2018/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

2019 10 / 15 No 16 17 (1) (2) (3) (4) MOLISA" intra-transferee" DB Decree No. 11/2016/ND-CP Decree No.143/2018/ND-CP 1151 122/2010/ND-CP 20101231 100(2)7.2 (5) 59 (6) 3 DAS 100(2)(c) (7)

2019 11 / 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 201161WTO 8120121 201363WTO 2013123144 201461HS72087229 201461 20146245662 20147171309 ILAC APLAC 20148251591JICQAJQA 44 20163215844 HS8 20171017 20171181858 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)

2019 12 / 15 No 19 (2) ASEAN (3) EMC (4) GMP 201510AV 20171227EMC3482/DQ-BKHCN EMC EMC PTPGMP ASEAN GMP* GMPGMP CPP, Certificate of a Pharmaceutical Product CPP GMP *GMPGood Manufacturing Practice 20 (1) 21 (1) 100 50 MRAMutual Recognition Agreement ASEANAEC 49IPO EMC 3482/DQ-BKHCN Circular 02/2016/TT-BYT Decree54:95-100 Law on Land 2013

2019 13 / 15 No 22 23 (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)

2019 14 / 15 No 23 Requirements for Pharmaceuticals for Human Use 24 (1) (2) (3) 26 (1) 54 54 GSP GSP Circular 41/2018/TT-BGTVT30/07/2018 15/09/2018 81 2103 F/S PFI Decree 54/2017/ND-CP Circular 41/2018/TT-BGTVT 30/07/2018 15/09/2018 No.11/2016/ND-CP 3 20161025 No.40/2016/TT-BLĐT BXH 6

2019 15 / 15 No 26 (2) 55 25 (3) 20181120197 5 The anti-corruption Law 2018 Criminal Code No.100/2015/QH13 (Art. 353-366) Law No. 12/2017/QH14 on amendments to Criminal Code No.100/2015/QH13

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