ASEAN - Australia - New Zealand FTA Second Protocol (2023)
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A. Construction work for buildings (CPC 512)

B. Construction work for civil engineering (CPC 513)

C. Assembly and erection of prefabricated construction (CPC 514) + Installation work (CPC 516)

D. Building completion and finishing work (CPC 517)

E. Rental services related to equipment for construction or demolition of buildings works with operator (CPC 518)

F. Other:

- Pre-erection work at construction site (CPC 511)

- Special trade construction (CPC 515)

4. DISTRIBUTION SERVICES

B. Wholesale trade services (part of CPC 61111, 6113, 6121)

C. Retailing services (part of CPC 61112, 6113, 6121)

D. Franchising (part of CPC 8929)

5. PRIVATE EDUCATIONAL SERVICES

A. Primary education services (part of CPC 921)

B. Secondary education services**

- Technical and vocational training (Part of CPC 922)

C. Higher education services (CPC 923)

D. Adult education (CPC 924)

E. Other education services (Including foreign language training) (CPC 929)

6. ENVIRONMENTAL SERVICES

A. Sewage services (CPC 9401)

B. Refuse disposal services (CPC 9402)

C. Sanitation and similar services (CPC 9403)

D. Other:

- Nature and landscape protection services (CPC 9406) (Urban area only)

- Cleaning of exhaust gases (CPC 9404)

- Noise abatement services (CPC 9405)

7. FINANCIAL SERVICES

A. All insurance and insurance-related services

Direct insurance

(a) Life, accident and health insurance services (CPC 8121) Life insurance

(b) Non-life insurance (CPC 8129)

(c) Reinsurance and retrocession (CPC 81299*)

(d) Services auxiliary to insurance (including broking and agency services) (CPC 8140) services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services

B. Banking and other financial services (excluding insurance)

(a) Acceptance of deposits and other repayable funds from the public (CPC 81115-81119)

(b) Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transactions (CPC 8113)

(c) Financial leasing (CPC 8112)

(d) All payment and money transmission services including credit, charge and debit cards, travellers cheques, and bankers drafts (CPC 81339**)

(e) Guarantees and commitments (CPC 81199**)

(f) Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:

- money market instruments (including cheques, bills, certificates of deposits)

- foreign exchange:

- derivative products, including, but not limited to, futures and options;

- exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;

- transferable securities;

- other negotiable instruments and financial assets, including bullion.

8. PRIVATE HEALTH RELATED AND SOCIAL SERVICES

Private hospital services (Modern hospital with more than 100 beds in big cities only) (part of CPC 93110)

9. TOURISM AND TRAVEL RELATED SERVICES

A. Hotel and restaurants (incl. catering) (CPC 641-643)

- Hotel and other lodging services (CPC 64110)

- Beverage serving services without entertainment (CPC 64310)

- Meal serving services with full restaurant services (CPC 64210)

B. Travel agencies and tour operators services (Part of CPC 7471)

D. Other:

- Tourism consultancy services

11. TRANSPORT SERVICES

A. Maritime transport services

(a) Passenger transportation (CPC 7211)

(b) Freight transportation (CPC 7212)

(c) Rental of vessels with crew (CPC 7213)

(d) Pushing and towing services (CPC 7214)

(e) Maintenance and repair of vessels (CPC 8868**)

(f) Vessels salvage and re-floating services (not applicable in harbour) (CPC 7454)

B. Internal water way transport

(d) Maintenance and repair of vessels (CPC 8868**)

C. Air transport services

(d) Maintenance and repair of aircraft (CPC 8868**) (part of CPC

(e) Supporting services for air transport (CPC 746)

- Selling and marketing of air transport services

- Computer reservation system (CRS) services

E. Rail transport services

(a) Passenger transportation (CPC 7111)

(b) Freight transportation (CPC 7112)

(c) Pushing and towing services (CPC 7113)

(d) Maintenance and repair of rail transport equipment (CPC 8868**)

F. Road transport services

(b) Freight transportation (CPC 7123)

ANNEX 4. SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. MYANMAR

Limitations on Market AccessLimitations on National TreatmentAdditional Commitments 

HORIZONTAL SECTION

All sectors unbound: For a service supplier of another Party who is a natural person of that Party but is not a permanent resident of that Party in Mode 4.

Sector or Subsector

All Sectors

Limitations on Market Access

 (4) All foreign enterprises and foreign workers shall abide by

Type of Visa

Business Visa (Single Entry)

- Duration of Stay: 70 days

Business Visa (Multiple Entry)

- Duration of Stay: 3 months

- Duration of Stay: 6 months

- Duration of Stay: 12 months

e-Visa (Business) (Single Entry)

- Duration of Stay 70 days

Extension of Stay Permit

- Up to 3 months/6 months/1year

- Up to 3 months/6 months/1year (Online Application for extension)

Applying for Re-entry Visa

- Single Re-entry Visa (SRV): Up to 6 months

- Multi Journey Special Re-entry Visa (MJSRV): Up to 1 year

- Single Re-entry Visa (SRV) (Online): Up to 6 months

- Multi Journey Special Re-entry Visa (MJSRV) (Online): Up to 1 year

Penalty for Overstay

- From the first day of expiry of Stay Permit up to 90 days: USD 3 per day

- For overstay more than 90 days: USD 5 per day (Penalty fees are changeable according to the domestic regulations)

Applying for extension of Stay Permit for foreigners holding Business Visas, it is previously allowed to extend up to 3 months, 6 months and 1 year. But these restrictions are releasing now. At current time, the application of stay extension from concerning company is verified by respective Ministry and then submitted to Ministry of Immigration and Population (MoIP). MoIP also checks the requested period of stay extension and caries out Stay Permit and Re-entry Visa valid no more than 12 months in line with the existing laws, rules, regulations and procedures.

(4) Myanmar reserves rights to adopt or maintain any measures to protect its essential security interests to another Party including measures in conformity with this Schedule and Myanmar’s Schedule in Annex 3 (Schedules of Reservations and Non-Conforming Measures for Investment). Foreign Labor Law is currently being drafted. Myanmar reserves the full rights to maintain or adopt any measures on Economic Needs Test requirements (ENT) including terms and conditions, limitation, qualification, and other required testing or examination of temporary entry of natural person.

(4) For the purposes of this Schedule, natural persons of another Party do not include permanent residents of that other Party. Myanmar reserves the full rights to maintain or adopt any measures with respect to permanent residents of another Party. Commercial presence of foreign service suppliers or providers and cross-border supply of services is permitted in accordance with the Electronic Transaction Law 2004, the Law Amending the Electronic Transaction Law 2014, the Law Amending the Electronic Transaction Law 2027, the Telecommunication Law 2013, the Law Amending the Telecommunication Law 2017, the Law Amending the Evidence Act 2015, the Law Protecting the Privacy and Security of Citizens 2017, the Computer Science Development Law 1996.

(4) The Department of Labour under the Ministry of Labour performs registration for overseas workers who have been given the permission together with the commercial presence registered at the Directorate of Investment and Company Administration of Myanmar according to the laws, rules and regulations of Myanmar. The validation of registration is six months.

Limitations on National Treatment

 (4) According to Notification No. 47/2018 Ministry of Planning and Finance, non-resident (foreigner) will be subject to a withholding tax is as follows: 

Class of incomeNon-resident foreigners
Interest15%
Royalties for use of licenses, trade marks, patent rights etc.15%
Payments under contracts made by State organizations, ministries, Nay Pyi Taw Council, stateowned enterprises, Municipalities and local authorities, formed under any existing laws for procurements and services render2.5%
Payment for services and procurements provided in Myanmar2.5%

Tax

According to the Section 3 (k) of the Income Tax Law, it prescribes the Resident foreigners as follows:

(i) in the case of individual, a foreigner who resides in Myanmar for not less than 183 days during the income year;

(ii) in the case of an association of persons other than a company, an association formed wholly or partly with foreigners shareholders;

(iii) in the case of an association of persons other than a company, an association formed wholly or partly with foreigners and where the control, management and decision making of its affairs is situated and exercised wholly in the Republic of the Union of Myanmar.

In this regard, workers and staff who work at least one year in Myanmar and enterprises formed in Myanmar may be assumed as the resident foreigners. According to the Section 19 (c) of the Union Taxation Law, 2022, standard rate personal income taxes is 0-25 per cent.

According to the Section 23 (a) of the Union Taxation Law 2022, the corporate income tax shall be levied 22 per cent on the total of net profit.

According to the Section 30 of the Union Taxation Law 2022, if the income is earned in the foreign currency for other income heading except the heading of capital gains from assets, the income tax shall, in accordance with the provisions in regulation 8 of the income tax regulations, be calculated, on such income and the income tax shall be charged in kyats on citizens and foreigners are residing in the country and shall be charged in the type of currency earned on a foreigners residing abroad.

- A judicial person may perform service to client in Myanmar but are not allowed to practice in Myanmar courts of law.

(b) The commercial presence of foreign services provider shall be subject to the licensing by the govemment authorities concerned.

(c) According to the Transfer of Immoveable Property Restriction Law 1987, foreign organizations and persons are not allowed to own land in Myanmar. However, land may be acquired on long term lease depending on individual circumstance.

- Standard rate of income tax is 22 per cent of net profit, if the income is earned in the foreign currency for other income headings except the heading of capital gains from assets, the income tax shall, in accordance with the provisions in regulation 8 of the income Tax Regulations, be calculated, on such income and the income tax shall be charged in kyats on citizens and foreigners residing in the country and shall be charged in the type of currency earned on a foreigners residing abroad.

In case of the capital gains from selling, exchanging or transferring by any other means, one or more assets in kyats or foreign currency, before deducting reliefs under sections 6 and 6A of the Income Tax Law.

(i) if the company operates in Myanmar oil and gas sector, the income tax shall be levied in the type of currency  earned according to the tax rates shown against the capital gains specified as follows:

Capital gains

Income tax rate to be paid

(aa) equivalent 40 per cent: up to 100,000 million kyats

(bb) equivalent 45 per cent: from 100,000 million kyats to 150,000 million kyats

(cc) equivalent 50 per cent: to 150,000 million kyats and above

(ii) the income tax shall be levied 10 per cent in kyats or foreign currency on the capital gains of an individual or an association of persons except the companies operating in Myanmar’s oil and gas sector. In case of a non-resident foreigner, the tax shall be paid in the type of currency earned.

(4) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/or individual services provider shall receive the approval of the respective authority.

Any expatriate entering into Myanmar shall abide the Myanmar Immigration (Emergency Provisions) Act 1947, the Foreigners Act 1846, the Registration of Foreigners Act 1940, the Registration of Foreigners Rules 1948 and Immigration rules, regulations and procedures of Myanmar.

Individual services providers who work with the approval of respective authorities shall register themselves with the Department of Labour under the Ministry of Labour of Myanmar.

The Department of Labour under the Ministry of Labour performs registration for overseas workers who have been given the permission together with the commercial presence registered at the Directorate of Investment and Company Administration of Myanmar according to the laws, rules and regulations of Myanmar. The validation of registration is six months.

Regarding the recognise the educational certificates and technical standard certificate, Myanmar only determines equivalent factor depend on syllabus, contents, volume, time frame. Myanmar needs syllabus, contents, volume, time frame in English of respective countries.

SECTOR-SPECIFIC COMMITMENTS

Sector or SubsectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
1. BUSINESS SERVICES
A. Professional Services
b. Accounting, auditing and bookkeeping services(4) Commercial presence of service supplier for this sector may supply services related to this sector in Myanmar. ASEAN Chartered Professional Accountants (ACPA) can provide non-audit services such as Financial accounting, Bookkeeping, Cost and management accounting, Preparation, compilation or reporting of financial statements, Financial management consultancy, Investment consultancy, Tax consultancy, tax filling, tax calculation, Company registration and secretarial service, Liquidation, insolvency and receivership, Accounting system design, development and implementation, Accounting system review and analysis, Intemal audit, Accounting Education establishment, Share valuation advisory, Business valuation advisory and Other accounting related services which shall be determined by Professional Regularity Authority. They have to register at Myanmar Accountancy Council (MAC). Apart from ASEAN countries for commercial presence, the professional accountants from Non- ASEAN countries may perform non- audit services as mentioned above. However, they have to register with the MAC under the Myanmar Accountancy Council law.(4) As indicated in Market Access
d. Architectural services (CPC 8671) e. Engineering service (CPC 8672) f. Integrated engineering services (CPC 8673) g. Urban planning and landscape architectural services: Landscape architectural services (CPC 86742)(4) (a) Subject to the Myanmar Investment Law, Myanmar Labour Laws, Immigration Laws and existing laws and regulations, management, professional and technical experts unless mentioned otherwise are allowed to stay up to one year and extendable there on. (b) Preference for entry and temporary stay of skilled workers from traditional source of supply. (c) Unskilled labour is not allowed in Myanmar. (d) According to the Myanmar Engineer Council Law 2013 and Law Amending the Myanmar Engineer Council Law 2019, Foreign Engineer and Foreign Professional Engineer, who is in compliance with specifications provided in this law, shall apply registration on Registered Limited Engineer (RLE) and Registered Limited Professional Engineer (RLPE) respectively to the Myanmar Engineer Council.(4) (a) Any expatriate engaged in joint ventures, representative offices or other types of judicial person and/or individual services provider shall receive the approval of the respective authority. (b) Any expatriate entering into Myanmar shall abide by the immigration rules and procedures of Myanmar. (c) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and they shall not interfere in the internal affairs of the country. (d) Individual services providers who work with the approval of respective authorities shall register themselves with the Department of Labour. (e) The Government needs to regulate the flow of foreign workers to ensure social cohesion in Myanmar.
Sector or SubsectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
B. Computer and Related Services
a. Consultancy services related to the installation of computer hardware (CPC 841) b. Software implementation services (CPC 842) - System and software consulting services (CPC 8421) - System analysis services (CPC 8422) - System design services (CPC 8423) - Programming services (CPC 8424) - System maintenance services (CPC 8425) c. Data processing services (CPC 843) - Input preparation services (CPC 8431) - Data-processing and tabulation services (CPC 8432) - Time-sharing services (CPC 8433) - Other data processing services (CPC 8439) d. Data base services (CPC 844) e. Other (CPC 845 + 849) - Maintenance and repair services of office machinery (CPC 845) - Data preparation services (CPC 8491) - Other computer services (CPC 8499) - System integration services - Software development services(4) Subject to the Myanmar Investment Law, Myanmar Labour Laws, Immigration Laws and existing laws and regulations, only core staff including management staffs, technical experts, and such will be allowed to enter to carry out the activities.(4) Presence of natural persons (a) Natural persons require approval from the related departments and will be subject to the existing laws, rules, and regulations. (b) Any expatriate engaged in joint ventures, representative offices or other types of judicial person and/or individual services provider shall receive the approval of the respective authority. (c) Any expatriate entering into Myanmar shall abide by the immigration rules and procedures of Myanmar.(d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and they shall not interfere in the intemal affairs of the country. (e) Individual services providers who work with the approval of respective authorities shall register themselves with the Department of Labour. (f) Subject to domestic rules and regulations for the categories of natural persons referred to under market access. (g) The Government needs to regulate the flow of foreign workers to ensure social cohesion in Myanmar.
F. Other Business Services
a. Advertising Services (CPC 871)(4) Unbound (4) Unbound 
c. Management Consulting and Regulated Services (CPC 865)(4) Management consulting and regulated services for market access shall be permitted in accordance with the laws, regulated by the relevant ministries in general and by the Ministry of Education in particular. Commitment with Limitation(4) Management consulting and regulated services for national treatment shall be permitted in accordance with the laws, regulated by the relevant ministries in general and by the Ministry of Education in particular. UnboundDue to existing regulations of Education, all kinds of education services are to be regulated by Ministry of Education
r. Printing and Publishing (CPC 89). (4) Unbound(4) Unbound
t. Other Translation and Interpretation Services (CPC 87905)(4) Unbound(4) Unbound
2. COMMUNICATION SERVICES
D. Audio Visual Services
Motion Picture and Video Tape Production Services (CPC 96121)(4) Subject to the Myanmar Invesiment Law, Myanmar Labour Laws, Immigration Laws and existing laws and regulations only managers, executives, experts and skilled technicians of foreign nationality will be granted stay penmnit of one year (under domestic law). If the foreigner wishes to stay beyond the initial valid period, he may apply, in accordance with rules and regulations, for an extension of a period not exceeding one year.(4) (a) Any expatriate engaged in joint ventures, representative offices or other types of judicial person and/or individual services provider shall receive the approval of the respective authority. (b) Any expatriate entering into Myanmar shall abide by the immigration rules and procedures of Myanmar. (c) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and they shall not interfere in the internal affairs of the country. (d) Individual services providers who work with the approval of respective authorities shall register themselves with the Department of Labour. (e) Subject to domestic rules and regulations for the categories of natural persons referred to under market access. (f) Standard rate of income taxes are 30 per cent of net profit for kyat-income and 2 per cent of net profit for foreign currency- income.
Cinema Theatre Services and Motion Picture Projection Services (CPC 9615)(4) Unbound(4) Unbound
Rental and Leasing of Studio Recording equipment (CPC 38109)(4) Unbound(4) Unbound
3. CONSTRUCTION SERVICES
Pre-erection work at construction site (CPC 511) Construction work for buildings (CPC 512) Construction work for civil engineering (CPC 513) Assembling and erection of prefabricated construction (CPC 514) Special trade Construction (CPC 515) Installation work (CPC 516) Building completion and finishing work (CPC 517) Renting services related to equipment for construction or demolition of building or civil engineering works with operator.(4) Subject to the Myanmar Investment Law, Myanmar Labour Laws, Immigration Laws and existing laws and regulations, management, professional and technical experts are allowed to stay up to one year and may be extendable there on.(4) (a) Any expatriate engaged in joint ventures, representative offices or other types of judicial person and/or individual services provider shall receive the approval of the respective authority. (b) Any expatriate entering into Myanmar shall abide by the immigration rules and procedures of Myanmar. (c) Any expatriate in Myanmar shall abide by the laws, rules, and regulations of Myanmar, and they shall not interfere in the internal affairs of the country. (d) Individual services providers who work with the approval of respective authorities shall register themselves with the Department of Labour. (e) Subject to domestic rules and regulations for the categories of natural persons referred to under market access. (f) Standard rate of income taxes are 30 per cent of net profit for kyat- income and 2 per cent of net profit for foreign currency- income. (g) Unskilled labour is not allowed in Myanmar. (h) The Govemment needs to regulate the flow of foreign workers to ensure social cohesion in Myanmar.
5. EDUCATION SERVICES
Education Services (CPC 922, 923 and 929)(4) Market Access shall be permitted in accordance with the laws pursued by the Ministry of Education.(4) National Treatment shall be followed in accordance with the rules, regulations and laws of the relevant ministries in general and Ministry of Education in particular.Due to existing regulations of Education, all kinds of education services are to be regulated by Ministry of Education
Higher Education Services (CPC 923) Post-secondary education services (CPC 9231,92310) Other higher education services (CPC 9239, 92390)(4) Market Access shall be accounted in accordance with the domestic laws, rules and regulations of the related ministries including Ministry of Education.(4) National Treatment shall be maintained in accordance with the domestic laws, rules and regulations of the related ministries including Ministry of Education.

Sector or SubsectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
11. TRANSPORT SERVICES
A. Maritime Transport Services
Intemational Passenger Transport Services (Excluding Cabotage) (CPC 7211)(4) (a) Management level is allowed to stay up to one year and may extendable there on subject to the approval of concerned agencies. (b) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/ or individual services provider shall receive the approval of the respective authority according to the domestic laws, rules and regulations of Myanmar. (c) The immigration rules and procedures shall abide by any expatriate when entering in to Myanmar. (d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and that they shall not interfere in the internal affairs of the country. (e) Individual services provider who works with the approval of respective authorities shall register themselves with the Ministry of Labour of Myanmar(4) Unbound
Intemational Freight Transport Services (Excluding Cabotage) (CPC 7212)(4) (a) Management level is allowed to stay up to one year and may extendable there on subject to the approval of concerned agencies. (b) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/ or individual services provider shall receive the approval of the respective authority according to the domestic laws, rules and regulations of Myanmar. (c) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and that they shall not interfere in the internal affairs of the country. (e) Individual services provider who works with the approval of respective authorities shall register themselves with the Ministry of Labour of Myanmar(4) Unbound
Maritime Cargo Handling Services (CPC 741)(4) (a) Management level is allowed to stay up to one year and may extendable there on subject to the approval of concerned agencies. (b) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/ or individual services provider shall receive the approval of the respective authority according to the domestic laws, rules and regulations of Myanmar. (c) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and that they shall not interfere in the internal affairs of the country. (e) Individual services provider who works with the approval of respective authorities shall register themselves with the Ministry of Labour of Myanmar.(4) (a) Any expatriate engaged in Joint Venture, representative offices or other type of juridical person and individual services providers shall receive the approval of the respective authority. (b) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (c) Any expatriate in Myanmar shall abide by the laws, rules and regulations of the Union of Myanmar and that they shall not interfere in the intemal affairs of the country. (d) Individual services provider who work with approval of respective authority shall register themselves with the Department of Labour.
Storage and Warehouse Services (CPC 742)(4) (a) Management level is allowed to stay up to one year and may extendable there on subject to the approval of concerned agencies. (b) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/ or individual services provider shall receive the approval of the respective authority according to the domestic laws, rules and regulations of Myanmar. (c) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and that they shall not interfere in the internal affairs of the country. (e) Individual services provider who works with the approval of respective authorities shall register themselves with the Ministry of Labour of Myanmar(4) (a) Any expatriate engaged in Joint Venture, representative offices or other type of juridical person and individual services providers shall receive the approval of the respective authority. (b) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (c) Any expatriate in Myanmar shall abide by the laws, rules and regulations of the Union of Myanmar and that they shall not interfere in the intemal affairs of the country. (d) Individual services provider who work with approval of respective authority shall register themselves with the Department of Labour.
Maritime Freight Forwarding Services (CPC 7480)(4) (a) Management level is allowed to stay up to one year and may extendable there on subject to the approval of concerned agencies. (b) Any expatriate engaged in joint venture, representative offices or other types of judicial person and/ or individual services provider shall receive the approval of the respective authority according to the domestic laws, rules and regulations of Myanmar. (c) The immigration rules and procedures shall abide by any expatriate when entering into Myanmar. (d) Any expatriate in Myanmar shall abide by the laws, rules and regulations of Myanmar and that they shall not interfere in the internal affairs of the country. (e) Individual services provider who works with the approval of respective authorities shall register themselves with the Ministry of Labour of Myanmar.(4) Unbound
C. Air Transport Services
Aircraft Repair and Maintenance Services(4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section
Selling and Marketing of Air Transport Services(4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section
Aircraft leasing with crew (4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section
Supporting services for air transport - Computer reservation system services(4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section
Aircraft catering services(4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section
Air Freight Forwarding services(4) Unbound(4) Unbound
Aircraft Leasing without Crew(4) As indicated in the Horizontal Section(4) As indicated in the Horizontal Section

ANNEX 4. SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. MALAYSIA

1. Malaysia's commitments under Chapter 9 (Movement of Natural Persons) with respect to the temporary entry and temporary stay of natural persons of a Party into the territory of Malaysia apply only in relation to the categories of persons set out below.

2. A natural person of a Party seeking temporary entry into the territory of Malaysia under Chapter 9 (Movement of Natural Persons) and this Schedule shall be required to obtain the necessary visa and documentation prior to entry, and provide the requisite information and documentation in support of such application. Entry shall be granted subject to the terms, conditions or limitations prescribed under Malaysia's immigration laws and regulations.

3. Malaysia remains unbound in respect of the supply of a service by a service supplier of a Party through the presence of natural persons of a Party in the territory of Malaysia, except as set out in this Schedule.

4. For greater certainty, Malaysia remains unbound in respect of the supply of financial services by a service supplier of a Party through the presence of natural persons of a Party in the territory of Malaysia except as stipulated otherwise in the Appendix to Annex 3 (Specific Commitments for Financial Services — Malaysia) read together with entry 43 in List B of Malaysia's Annex 3 (Schedules of Non-Conforming Measures for Services).

5. In accordance with Article 5 (Schedules of Specific Commitments on the Movement of Natural Persons) of Chapter 9 (Movement of Natural Persons), for the categories of persons set out in this Schedule, Malaysia specifies below any terms, conditions, limitations or qualifications in relation to the temporary entry and temporary stay of those natural persons into the territory of Malaysia.

  • Article   1 Amendment to the Agreement 1
  • Article   2 Entry Into Force 1
  • Article   3 Depositary 1
  • Chapter   1 ESTABLISHMENT OF FREE TRADE AREA, OBJECTIVES AND GENERAL DEFINITIONS 1
  • 1 Objectives 1
  • 2 Establishment of the ASEAN-Australia-New Zealand Free Trade Area 1
  • 3 General Definitions 1
  • Chapter   2 TRADE IN GOODS 1
  • Section   A General Provisions and Market Access for Goods 1
  • 1 National Treatment on Internal Taxation and Regulation 1
  • 2 Reduction or Elimination of Customs Duties 1
  • 3 Acceleration of Tariff Commitments 1
  • 4 Temporary Admission of Goods 1
  • 5 Temporary Admission for Containers and Pallets 1
  • 6 Duty-Free Entry of Samples of No Commercial Value 2
  • 7 Elimination of Agricultural Export Subsidies 2
  • 8 Transposition of Schedules of Tariff Commitments 2
  • 9 Modification of Concessions 2
  • Section   B Non-Tariff Measures 2
  • 10 Application of Non-Tariff Measures 2
  • 11 Quantitative Restrictions and Non-Tariff Measures 2
  • 12 Publication and Administration of Trade Regulations 2
  • 13 Technical Consultations on Non-Tariff Measures 2
  • 14 Non-Tariff Measures on Essential Goods During Humanitarian Crises, Epidemics or Pandemics 2
  • 15 Import Licensing Procedures 2
  • 16 Fees and Charges Connected with Importation and Exportation 2
  • Section   C Institutional Arrangements 2
  • 17 Sectoral Initiatives 2
  • 18 Contact Points and Consultations 2
  • 19 Committee on Trade In Goods 2
  • 20 Application 2
  • Chapter   3 RULES OF ORIGIN 2
  • 1 Definitions 2
  • 2 Originating Goods 2
  • 3 Goods Wholly Produced or Obtained 3
  • 4 Goods Not Wholly Produced or Obtained 3
  • 5 Calculation of Regional Value Content 3
  • 6 Cumulative Rules of Origin 3
  • 7 Minimal Operations and Processes 3
  • 8 De Minimis 3
  • 9 Accessories, Spare Parts, Tools and Instructional or other Information Materials 3
  • 10 Identical and Interchangeable Materials 3
  • 11 Treatment of Packing Materials and Containers 3
  • 12 Indirect Materials 3
  • 13 Recording of Costs 3
  • 14 Direct Consignment, Transit and Transshipment 3
  • 15 Proof of Origin 3
  • 16 Denial of Preferential Tariff Treatment 3
  • 17 Review and Appeal 3
  • 18 Sub-Committee on Rules of Origin 3
  • 19 Consultations, Review and Modification 3
  • 20 Electronic System for Origin Information Exchange 3
  • Chapter   4 CUSTOMS PROCEDURES AND TRADE FACILITATION 3
  • 1 Objectives 3
  • 2 Scope 3
  • 3 Definitions 3
  • 4 Customs Procedures 3
  • 5 Customs Co-operation 3
  • 6 Consistency 3
  • 7 Transparency 4
  • 8 Enquiry Points 4
  • 9 Confidentiality 4
  • 10 Advance Rulings 4
  • 11 Preshipment Inspection 4
  • 12 Pre-arrival Processing 4
  • 13 Single Window 4
  • 14 Valuation 4
  • 15 Trade Facilitation Measures for Authorised Operators 4
  • 16 Release of Goods 4
  • 17 Express Consignments 4
  • 18 Perishable Goods 4
  • 19 Facilitation of Essential Goods During Humanitarian Crises, Epidemics or Pandemics 4
  • 20 Risk Management 4
  • 21 Post-Clearance Audit 4
  • 22 Time Release Studies 4
  • 23 Review and Appeal 4
  • 24 Consultation 5
  • Chapter   5 SANITARY AND PHYTOSANITARY MEASURES 5
  • 1 Objectives 5
  • 2 Scope 5
  • 3 Definitions 5
  • 4 General Provisions 5
  • 5 Equivalence 5
  • 6 Competent Authorities and Contact Points 5
  • 7 Notification 5
  • 8 Co-operation 5
  • 9 Consultations 5
  • 10 Meetings Among the Parties on Sanitary and Phytosanitary Matters 5
  • 11 Non-Application of Chapter 20 (Consultations and Dispute Settlement) 5
  • Chapter   6 STANDARDS, TECHNICAL REGULATIONS AND CONFORMITY ASSESSMENT PROCEDURES 5
  • 1 Objectives 5
  • 2 Scope 5
  • 3 Definitions 5
  • 4 Affirmation of the TBT Agreement 5
  • 5 Standards 5
  • 6 Technical Regulations 5
  • 7 Conformity Assessment Procedures 5
  • 8 Co-operation 5
  • 9 Technical Consultations 5
  • 10 Agreements or Arrangements 5
  • 11 Transparency 5
  • 12 Contact Points 5
  • 13 Sub-Committee on Standards, Technical Regulations and Conformity Assessment Procedures 5
  • Chapter   7 SAFEGUARD MEASURES 5
  • 1 Scope 5
  • 2 Definitions 5
  • 3 Imposition of a Safeguard Measure 5
  • 4 Investigation 5
  • 5 Notification 6
  • 6 Scope and Duration of Transitional Safeguard Measures 6
  • 7 Provisional Safeguard Measures 6
  • 8 Compensation 6
  • 9 Relationship to the WTO Agreement 6
  • Chapter   8 TRADE IN SERVICES 6
  • 1 Definitions 6
  • 2 Scope 6
  • 3 Scheduling of Commitments 6
  • 4 National Treatment 6
  • 5 Market Access 6
  • 6 Additional Commitments 6
  • 7 Review of Commitments 6
  • 8 Work Programme 6
  • 9 Most-Favoured-Nation Treatment 7
  • 10 Local Presence 7
  • 11 Schedules of Specific Commitments 7
  • 12 Schedules of Non-Conforming Measures 7
  • 13 Modification of Schedules 7
  • 14 Domestic Regulation 7
  • 15 Transparency 7
  • 16 Development and Application of Regulations 7
  • 17 Disclosure of Confidential Information 7
  • 18 Monopolies and Exclusive Service Suppliers 7
  • 19 Business Practices 7
  • 20 Recognition 7
  • 21 Payments and Transfers 7
  • 22 Subsidies 7
  • 23 Safeguard Measures 7
  • 24 Increasing Participation for Newer ASEAN Member States 7
  • 25 Denial of Benefits 7
  • 26 Treatment and Protection of Commercial Presence 7
  • 27 Co-operation 7
  • 28 Committee on Trade In Services 7
  • ANNEX 8A  FINANCIAL SERVICES 8
  • 1 Scope 8
  • 2 Definitions 8
  • 3 Prudential Measures 8
  • 4 Treatment of Certain Information 8
  • 5 Recognition 8
  • 6 Transparency 8
  • 7 Financial Services Exceptions 8
  • 8 Transfers of Information and Processing of Information 8
  • 9 Dispute Settlement 8
  • 10 Self-Regulatory Organisations 8
  • 11 Payment and Clearing Systems 8
  • 12 Investment Disputes In Financial Services (12) 8
  • 13 New Financial Services 9
  • 14 Electronic Payment Systems 9
  • 15 Consultations 9
  • 16 Contact Points 9
  • ANNEX 8C  PROFESSIONAL SERVICES 9
  • Chapter   9 MOVEMENT OF NATURAL PERSONS 9
  • 1 Objectives 9
  • 2 Scope 9
  • 3 Definitions 9
  • 4 Grant of Temporary Entry 9
  • 5 Schedules of Specific Commitments on the Movement of Natural Persons 9
  • 6 Processing of Applications 9
  • 7 Transparency 9
  • 8 Application of Chapter 20 (Consultations and Dispute Settlement) 9
  • 9 Relation to other Chapters 9
  • Chapter   10 ELECTRONIC COMMERCE 9
  • Section   A General Provisions 9
  • 1 Definitions 9
  • 2 Principles and Objectives 9
  • 3 Scope  (3) 10
  • 4 Co-operation 10
  • Section   B Trade Facilitation 10
  • 5 Paperless Trading 10
  • 6 Electronic Authentication and Electronic Signature 10
  • 7 Electronic Invoicing 10
  • Section   C Creating a Conducive Environment for Electronic Commerce 10
  • 8 Digital Trade Standards and Conformity Assessment 10
  • 9 Online Consumer Protection 10
  • 10 Online Personal Information Protection 10
  • 11 Unsolicited Commercial Electronic Messages 10
  • 12 Domestic Regulatory Framework 10
  • 13 Customs Duties 10
  • 14 Transparency 10
  • 15 Open Government Data (12) 10
  • 16 Cyber Security 10
  • Section   D Promoting Cross-Border Electronic Commerce 10
  • 17 Location of Computing Facilities 10
  • 18 Cross-border Transfer of Information by Electronic Means 10
  • Section   E Other Provisions 10
  • 19 Digital Inclusion for Electronic Commerce 10
  • 20 Settlement of Disputes 10
  • Chapter   11 INVESTMENT 10
  • Section   A 10
  • 1 Definitions 10
  • 2 Scope 11
  • 3 National Treatment (8) 11
  • 4 Most-Favoured-Nation Treatment (10) (11) 11
  • 5 Senior Management and Board of Directors 11
  • 6 Prohibition of Performance Requirements 11
  • 7 Treatment of Investment (16) 11
  • 8 Compensation for Losses 11
  • 9 Transfers 11
  • 10 Expropriation and Compensation (18) 11
  • 11 Subrogation 11
  • 12 Denial of Benefits (22) 11
  • 13 Reservations and Non-Conforming Measures 11
  • 14 Transparency 12
  • 15 Special Formalities and Disclosure of Information 12
  • 16 Special and Differential Treatment for the Newer ASEAN Member States 12
  • 17 Work Programme 12
  • 18 Committee on Investment 12
  • Section   B Investment Disputes between a Party and an Investor 12
  • 19 Scope and Definitions 12
  • 20 Consultations 12
  • 21 Claim by an Investor of a Party 12
  • 22 Submission of a Claim 12
  • 23 Conditions and Limitations on Submission of a Claim 12
  • 24 Selection of Arbitrators 12
  • 25 Consolidation 12
  • 26 Conduct of the Arbitration 12
  • 27 Transparency of Arbitral Proceedings 12
  • 28 Governing Law 12
  • 29 Awards 12
  • ANNEX 11A   CUSTOMARY INTERNATIONAL LAW 13
  • ANNEX 11B   EXPROPRIATION AND COMPENSATION 13
  • Chapter   12 ECONOMIC CO-OPERATION 13
  • 1 Scope and Objectives 13
  • 2 Definitions 13
  • 3 Resources 13
  • 4 Economic Co-operation Work Programme 13
  • 5 Focal Points for Implementation 13
  • 6 Implementation and Evaluation of Work Programme Components 13
  • 7 Review of Work Programme 13
  • 8 Non-Application of Chapter 20 (Consultations and Dispute Settlement) 13
  • Chapter   13 TRADE AND SUSTAINABLE DEVELOPMENT 13
  • 1 Basic Principles 13
  • 2 Co-operation 13
  • 3 Contact Points 13
  • 4 Non-Application of Chapter 20 (Consultations and Dispute Settlement) 13
  • Chapter   14 INTELLECTUAL PROPERTY 13
  • 1 Objectives 13
  • 2 Definitions 13
  • 3 Affirmation of the TRIPS Agreement 13
  • 4 National Treatment 13
  • 5 Copyright 13
  • 6 Government Use of Software 13
  • 7 Trademarks and Geographical Indications 13
  • 8 Genetic Resources, Traditional Knowledge and Folklore 13
  • 9 Co-operation 13
  • 10 Transparency 13
  • 11 Recognition of Transitional Periods Under the TRIPS Agreement 13
  • 12 Committee on Intellectual Property 13
  • Chapter   15 COMPETITION 14
  • 1 Objectives 14
  • 2 Basic Principles 14
  • 3 Appropriate Measures Against Anti-Competitive Activities (1) 14
  • 4 Co-operation (4) 14
  • 5 Confidentiality of Information 14
  • 6 Technical Co-operation and Capacity Building 14
  • 7 Consumer Protection 14
  • 8 Consultations 14
  • 9 Contact Points 14
  • 10 Non-Application of Chapter 20 (Consultations and Dispute Settlement) 14
  • Chapter   16 MICRO, SMALL AND MEDIUM ENTERPRISES 14
  • 1 Objectives 14
  • 2 Information Sharing 14
  • 3 Co-operation 14
  • 4 Contact Points 14
  • 5 Committee on MSMEs 14
  • 6 Non-Application of Dispute Settlement 14
  • Chapter   17 GOVERNMENT PROCUREMENT 14
  • 1 Objectives 14
  • 2 Scope 14
  • 3 General Principles 14
  • 4 Transparency 14
  • 5 Use of Electronic Means 14
  • 6 Environmentally Sustainable Procurement 14
  • 7 Ensuring Integrity In Procurement Practices 14
  • 8 Facilitation of Participation by MSMEs 14
  • 9 Co-operation 14
  • 10 Review 15
  • 11 Contact Points 15
  • 12 Non-Application of Dispute Settlement 15
  • Chapter   18 GENERAL PROVISIONS AND EXCEPTIONS 15
  • 1 General Exceptions 15
  • 2 Security Exceptions 15
  • 3 Taxation Measures 15
  • 4 Measures to Safeguard the Balance of Payments 15
  • 5 Treaty of Waitangi 15
  • 6 Screening Regime and Dispute Settlement 15
  • Chapter   19 INSTITUTIONAL PROVISIONS 15
  • 1 FTA Joint Committee 15
  • 2 Communications 15
  • Chapter   20 CONSULTATIONS AND DISPUTE SETTLEMENT 15
  • Section   A Introductory Provisions 15
  • 1 Objectives 15
  • 2 Definitions 15
  • 3 Scope and Coverage 15
  • 4 General Provisions 15
  • 5 Choice of Forum 15
  • Section   B Consultation Provisions 15
  • 6 Consultations 15
  • 7 Good Offices, Conciliation, Mediation 15
  • Section   C Adjudication Provisions 15
  • 8 Request for Establishment of Arbitral Tribunals 15
  • 9 Procedures for Multiple Complainants 15
  • 10 Third Parties 15
  • 11 Establishment and Re-convening of Arbitral Tribunals 15
  • 12 Functions of Arbitral Tribunals 16
  • 13 Arbitral Tribunal Procedures 16
  • 14 Suspension and Termination of Proceedings 16
  • Section   D Implementation Provisions 16
  • 15 Implementation 16
  • 16 Compliance Review 16
  • 17 Compensation and Suspension of Concessions or other Obligations 16
  • Section   E Final Provisions 16
  • 18 Special and Differential Treatment Involving Newer ASEAN Member States 16
  • 19 Expenses 16
  • 20 Contact Points 16
  • 21 Language 16
  • ANNEX 20-A  RULES OF PROCEDURE FOR ARBITRAL TRIBUNAL PROCEEDINGS 16
  • ANNEX 20-B  OPTIONAL PROCEDURES FOR COMPOSING ARBITRAL TRIBUNALS 17
  • Chapter   21 FINAL PROVISIONS 17
  • 1 Annexes, Appendices and Footnotes 17
  • 2 Relation to other Agreements 17
  • 3 Amended or Successor International Agreements 17
  • 4 Disclosure of Information 17
  • 5 Confidentiality 17
  • 6 Amendments 17
  • 7 Depositary 17
  • 8 Entry Into Force 17
  • 9 Withdrawal and Termination 17
  • 10 Review 17
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. CAMBODIA 17
  • LIST A  EXPLANATORY NOTES 17
  • LIST B  EXPLANATORY NOTES 18
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. INDONESIA 20
  • LIST A  EXPLANATORY NOTES 20
  • LIST B  EXPLANATORY NOTES 22
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. LAO PDR 24
  • LIST A  EXPLANATORY NOTES 24
  • LIST B  EXPLANATORY NOTES 25
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. MYANMAR 26
  • LIST A  EXPLANATORY NOTES 26
  • LIST B  EXPLANATORY NOTES 32
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. MALAYSIA 34
  • LIST A  EXPLANATORY NOTES 34
  • LIST B  EXPLANATORY NOTES 35
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. THE PHILIPPINES 37
  • LIST A  EXPLANATORY NOTES 37
  • LIST B   EXPLANATORY NOTES 38
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT. THAILAND 40
  • LIST A  EXPLANATORY NOTES 40
  • LIST B  EXPLANATORY NOTES 41
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR  INVESTMENT. VIET NAM 43
  • LIST A  EXPLANATORY NOTES 43
  • LIST B  EXPLANATORY NOTES 43
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT AND SERVICES. AUSTRALIA 45
  • LIST A  EXPLANATORY NOTES 45
  • LIST B  EXPLANATORY NOTES 47
  • APPENDIX A  AUSTRALIA'S MARKET ACCESS COMMITMENTS - REGIONAL (STATE AND TERRITORY) LEVEL 49
  • LIST C  ADDITIONAL COMMITMENTS - CHAPTER 8 (TRADE IN SERVICES) AUSTRALIA 49
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT AND SERVICES BRUNEI DARUSSALAM 50
  • LIST A  EXPLANATORY NOTES 50
  • LIST B  EXPLANATORY NOTES 53
  • ANNEX 3   SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT AND SERVICES. NEW ZEALAND 57
  • LIST A  EXPLANATORY NOTES 57
  • LIST B  EXPLANATORY NOTES 58
  • APPENDIX A  61
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR INVESTMENT AND SERVICES. SINGAPORE 61
  • LIST A  EXPLANATORY NOTES 61
  • LIST B  EXPLANATORY NOTES 64
  • APPENDIX TO LIST B  COMMITMENTS FOR FINANCIAL SERVICES SINGAPORE 67
  • ANNEX 3  SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR SERVICES. INDONESIA 67
  • LIST A  EXPLANATORY NOTES 67
  • LIST B  EXPLANATORY NOTES 68
  • APPENDIX A  SPECIFIC COMMITMENTS FOR FINANCIAL SERVICES INDONESIA 74
  • APPENDIX B   SPECIFIC COMMITMENTS FOR THE PRESENCE OF NATURAL PERSONS. INDONESIA 74
  • ANNEX 3   SCHEDULE OF RESERVATIONS AND NON-CONFORMING MEASURES FOR SERVICES. MALAYSIA 74
  • LIST A   EXPLANATORY NOTES 74
  • LIST B   EXPLANATORY NOTES 76
  • APPENDIX   SPECIFIC COMMITMENTS FOR FINANCIAL SERVICES. MALAYSIA 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. AUSTRALIA 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. BRUNEI DARUSSALAM. 80
  • APPENDIX A  SECTORAL SPECIFIC COMMITMENTS FOR INTRA-CORPORATE TRANSFEREES 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. CAMBODIA. 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. INDONESIA 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. LAO PDR 80
  • APPENDIX A  SECTORAL SPECIFIC COMMITMENTS 80
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. MYANMAR 81
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. MALAYSIA 81
  • APPENDIX  SECTORAL SPECIFIC COMMITMENTS EXCEPT FINANCIAL SERVICES 82
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. NEW ZEALAND 82
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. THE PHILIPPINES 82
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. SINGAPORE 82
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. THAILAND 82
  • APPENDIX A  SECTORAL SPECIFIC COMMITMENTS (3) (4) 82
  • ANNEX 4  SCHEDULE OF SPECIFIC COMMITMENTS ON THE MOVEMENT OF NATURAL PERSONS. VIET NAM 82