Immigration, Customs & Excise
Comprehensive visa types, customs declarations, taxation rates, duty schedules, and business incentives across all 11 ASEAN member states — with ABTC and APEC Business Travel Card coverage.
Quick Comparison — All ASEAN States
| Country | VAT / GST | Corporate Tax | Business Visa | Investor Visa Min. | SEZs | DTAs | Status |
|---|---|---|---|---|---|---|---|
| 🇸🇬 Singapore | 9% GST | 17% | 30-90 days | SGD 10M (GIP) | 3 | 97 | |
| 🇲🇾 Malaysia | 10% Sales / 8% Service | 24% | 30 days/entry | Varies by sector | 5 | 78 | |
| 🇮🇩 Indonesia | 12% PPN | 22% | 60 days | USD 350K (Golden Visa) | 21 | 72 | |
| 🇹🇭 Thailand | 7% VAT | 20% | 90 days | THB 20M (Smart Visa) | 10 | 61 | |
| 🇻🇳 Vietnam | 10% VAT | 20% | 1-12 months | No minimum (IRC required) | 18 | 82 | |
| 🇵🇭 Philippines | 12% VAT | 25% | 30 days (extendable) | USD 75,000 (SIRV) | 400 | 44 | |
| 🇰🇭 Cambodia | 10% VAT | 20% | 30 days (extendable) | USD 50,000 (QIP) | 22 | 12 | |
| 🇲🇲 Myanmar | 5% Commercial Tax | 22% | 70 days | No fixed minimum | 3 | 10 | |
| 🇱🇦 Lao PDR | 7% VAT | 20% | 30-90 days | No fixed minimum | 12 | 12 | |
| 🇧🇳 Brunei Darussalam | No VAT/GST | 18.5% | 14-90 days | No fixed minimum | 2 | 18 | |
| 🇹🇱 Timor-Leste | 2.5% Sales Tax | 10% | 30-90 days | No fixed minimum | 1 | 1 |
🟢 Updated <30 days 🟡 30-90 days 🔴 >90 days
Explore by Country
ASEAN & APEC Trade Frameworks
Regional agreements and travel facilitation programmes that govern cross-border business, trade, and investment across ASEAN and APEC economies.
ASEAN Trade in Goods Agreement
ATIGAactiveComprehensive trade agreement providing preferential tariff rates among ASEAN members, aiming for 0% tariffs on 99% of tariff lines.
- •Common Effective Preferential Tariff (CEPT) scheme
- •Tariff elimination on 99.65% of tariff lines for ASEAN-6
- •Flexible tariff reduction schedules for CLMV countries
- •Non-tariff barrier elimination commitments
ASEAN Single Window
ASWactiveElectronic platform connecting National Single Windows of ASEAN members for expedited customs clearance through electronic exchange of trade documents.
- •Electronic Certificate of Origin (e-ATIGA Form D) exchange
- •Electronic Phytosanitary Certificate exchange
- •Real-time trade document validation between customs authorities
- •Reduced clearance time from days to hours
ASEAN Business Travel Card
ABTCactivePre-cleared travel document allowing legitimate business travelers expedited immigration processing at designated airports across ASEAN.
- •Pre-cleared entry for 90 days per visit to participating countries
- •Use of ABTC/APEC lanes at immigration
- •Valid for 3 years (renewable)
- •No need for separate business visas in participating countries
APEC Business Travel Card
APEC BTCactiveTravel card for APEC member economy business travelers providing pre-arranged visa-free short-term business visits and expedited airport processing across 21 APEC economies.
- •Pre-arranged short-term business entry (60-90 days) to participating APEC economies
- •Fast-track immigration lanes at major international airports
- •Valid for 5 years (renewable)
- •Eliminates need for individual business visa applications
Regional Comprehensive Economic Partnership
RCEPactiveWorld's largest free trade agreement covering ASEAN + Australia, China, Japan, South Korea, and New Zealand. Provides preferential market access and harmonized rules.
- •Tariff elimination on ~90% of goods traded within 20 years
- •Unified rules of origin across the region
- •Cumulation of origin provisions across all 15 members
- •E-commerce, investment, and IP protection chapters
ASEAN Customs Transit System
ACTSin progressComputerized customs transit management system facilitating seamless land transport of goods across ASEAN borders.
- •Single customs guarantee valid across participating countries
- •Reduced border processing time for transit goods
- •GPS tracking of transit movements
- •Elimination of transshipment at border crossings
ASEAN Comprehensive Investment Agreement
ACIAactiveInvestment framework providing protection, facilitation, and liberalization of investment across ASEAN.
- •National treatment and most-favoured-nation treatment for investors
- •Protection against expropriation without compensation
- •Free transfer of funds related to investments
- •Investor-state dispute settlement mechanisms
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