Companies must establish the Harmonized System (HS) code and the Annex to the Rules of Origin (ROO) to determine whether the specific product or service is eligible for free or preferential import duties. An international treaty entitled: Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA), signed on 27 February 2009 in Cha-am, Phetchaburi, Thailand, established a free trade area between ASEAN countries, Australia and New Zealand.  The AFTA agreement was signed in Singapore on 28 January 1992. . . .