1. IN ONGOING SECURING ASEAN ECONOMIC COMMUNITY
EXPORT-IMPORT TAX HARMONIZATION OF FOREIGN ASEAN REGION
IN ONGOING SECURING ASEAN ECONOMIC COMMUNITY

2. THE MEMBER Zuliastuti Arumsari
Islamic University of Indonesia, Yogyakarta, Indonesia
Ayu Endah Mustikaningtyas
Lia Suci Kriswanti
Gadjah Mada University, Yogyakarta, Indonesia

3. OUTLINE

4. Background  Economy as a new concern of the ASEAN
 The formation of ASEAN Economic Community (AEC) is accelerated
 There is a considerable gap among ASEAN member countries
 Internally ASEAN countries are not ready yet to face the AEC
 Many ASEAN trade agreement with other state outside in ASEAN region such as ACFTA

5. Therefore......
The need for innovation to deal with how ASEAN trade cooperation with other countries can benefit ASEAN countries in facing the AEC and do not become obstacles in the course of the ASEAN free trade through export tax equalization of import of goods by countries outside the ASEAN region
How

6. Discussion New Challenges of AEC from ACFTA
Ekspor-Import Tariffs in same ASEAN member countries
Tax Harmonization on Export and Import
New Framework of The AEC Challenges

7. New Challenges of AEC Domestic products that need to be developed
External factor from ASEAN trade agreement with other countries outside ASEAN region
Internal factor from all ASEAN state members
Domestic products that need to be developed
ASEAN has a lot of trade agreements with several countries outside the region, one of China
Economy isn’t ready yet
SMEs in the country has not abandoned
Human resources are less strong
ASEAN and China form the ACFTA to put China get a special treatment on goods entering into ASEAN

8. Video from Kemendag (www.kemendag.go.id)

9. Dangeres of External Challenges of AEC
 Many Chinese products are flooding the market due to the ACFTA ASEAN
 Taxes export and import of goods between different ASEAN member countries
 ASEAN's internal problems are not ready yet to face the AEC will be exacerbated by the ACFTA
 The passage of the ASEAN Economic Community will be hampered

10. Export-Import Tax in Some Country of ASEANNo
State
the percentage of export tariffs on imports 1
Indonesia
Export and Import taxes tariffs average about 25%
Tax cuts amounting to 5% 2
Vietnam
The export tax imposed tariffs ranging from 0-45%
Tax applies to all products imported around 9.5%
Import tax18% for sensitive product
Tax cuts amounting 0-5% in years 2025 3
Thailand
- Import tax rates on the peg in the range of 11% 4
Myanmar
The import tax rate ranged from a 5-25%
The export tax applicable on certain items, but with a payment system instead of a percentage 5
Laos
Import tax range are from 0-40%
The export tax is set a few conditions

11. Analysis So... What is the solution?
Referring to the EU in implementing the Free Market
Seeing the condition of the economy and the readiness of ASEAN member countries in AEC
The establishment of the ASEAN Tax Forum which aims to oversee taxation among member countries of ASEAN
Taxation is discussed in ASEAN Blueprint 2025 is not in accordance with the new challenges of AEC on ACFTA
So... What is the solution?

12. Tax Harmozation on the Export and Import
What is The Purpose?
 Keeping the ASEAN free market in order not to interfere with the intervention by the Chinese products that overload
 Creating economic growth for the ASEAN member countries on import-export activities are evenly
 Easing the course of AEC with ASEAN member economies are evenly
 Creating a new tax framework for ASEAN to benefit all member states in implementing the AEC
What is That?
 Tax Harmonization is a tax equalization by providing uniform tax rate for all member countries to export products imported from countries outside the region that has good trade relations with ASEAN and are not

13. Stages in the framework of the New Tax Harmonization
Phase 1 Record
Phase 6 Make a definite
output
Phase 2 Adjust
Tax policy step to achieve Harmonization
Phase 5 Determining the
value equation taxes
Phase 3 Export Oriented
Phase 4 Build From Within

14. Conclusion
AEC has been going on for one year. Even the new challenge comes up with
regard to trade relations that ASEAN did with countries outside the region, such as the one China. Through ACFTA, China get preferential treatment in the import- export activities with ASEAN countries. ACFTA would threaten the course of AEC, therefore, need a new framework in determining export and import tax rates for all member countries of ASEAN harmonized. The importance of this harmonization will refer to the European Union first has run regional economic integration. The new framework will make the running of the AEC remains stable and unaffected by the intervention products from outside the region. Besides the tax harmonization will also reduce the gap of ASEAN member countries which will facilitate the implementation of AEC.

15. THANK YOU!