The highest amount of duties and taxes on goods in all the AMS involved in the transit movement (departure, transit and destination) will be considered in determining the reference amount to ensure adequate guarantee coverage. In some cases, the guarantee in the country of departure would be needed to cover the outward transit of duty-free goods. The ACTS does not discriminate between duty-free and duty paid goods, so the guarantee will always be required in the country of departure. ACTS assesses the highest revenue risk when estimating the guarantee coverage required on a consignment.

You may refer to our website for more information on the ASEAN Customs Transit System (ACTS) here.