Tesis ini membahas tentang Perjanjian Kerjasama Kawasan Perdagangan Bebas (FTA). Ketentuan mengenai Perjanjian Perdagangan Regional telah diatur dengan aturan yang terdapat dalam Artikel XXIV GATT. Hal tersebut membuktikan keinginan negara-negara dunia ketiga seperti ASEAN untuk membuat unifikasi dan harmonisasi hukum perdagangan regional/kawasan dengan prinsip yang menganut pada liberalisasi perdagangan dan kompetisi bebas WTO. Payung hokum Perjanjian Perdagangan Regional telah diatur dengan aturan yang terdapat dalam Artikel XXIV GATT. Para wakil kepala negara ASEAN dan Republik China telah melakukan kesepakatan mebentuk FTA pada tanggal 6 Nopember 2001 di Bandar Sri Begawan, Brunei Darussalam, mengenai Kerjasama Ekonomi dan pendirian suatu Kawasan Perdagangan Bebas ASEAN-China (ASEAN-China FTA) dalam 10 tahun dengan perlakuan khusus dan berbeda serta fleksibilitas bagi negara-negara anggota ASEAN yang baru seperti Cambodia, Laos, Myanmar dan Viet Nam. Guna mendukung terlaksananya kerjasama antar negara negara ASEAN pemerintah perlu terus melakukan beberapa langkah atau kebijakan di bidang perdagangan dan perpajakan. Secara umum, pengembangan sektor penerimaan perpajakan sangat bergantung pada upaya-upaya untuk mengurangi kendala yang menghambat proses perdagangan nasional maupun perdagangan bilateral dengan negara lain.

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This thesis explores the International Trade at The Agreement of Regional Trade Area. it was latterly develops quickly and can be seen from more progressive the circulation of goods, services, and capital from a state to another state, such as through export and import activity, investment, service commerce, etc. Therefore as logical consequence of this progress especially in facing of liberalization era in commercial sector, the change and development in law field must be conducted especially in the field of trade law, including the regulation of tariff. The ASEAN Member State was decision made at the ASEAN-China Summit held on 6 November 2001 in Bandar Seri Begawan, Brunei Darussalam, regarding a Framework on Economic Cooperation and to establish an ASEAN-China Free Trade Area (ASEAN-China FTA). The goal of this framework is to minimise barriers and deepen economic linkages between the Parties; lower costs; increase intra-regional trade and investment; increase economic efficiency; create a larger market with greater opportunities and larger economies of scale for the businesses of the Parties; and enhance the attractiveness of the Parties to capital and talent. Each Party shall accord national treatment to the products of all the other Parties covered by this Agreement and the Framework Agreement in accordance with Internal Taxation and Regulation such as on Article III of the GATT 1994. Reaffirming the rights, obligations and undertakings of the respective parties under the World Trade Organisation (WTO), and other multilateral, regional and bilateral agreements and arrangements.