Introduction   1
1.1. Background   1
1.2. Research Questions   3
1.3. Objectives and Contribution of the Study   3
1.4. Methodology   3

Theoretical Framework and Literature Review   4

Indonesia: Enforcement of ATIGA through Tax Court and Supreme Court   5
3.1. Institutional Setting   5
3.2. Tax Court and Supreme Court Jurisdiction   6
3.3. Pathway of Customs Disputes   7
3.4. Indonesian Court Case Study   7
3.4.1. Doubts over the Authenticity of the Certificate of Origin (ATIGA Form D)   8
3.4.2. Timing of Certificate of Origin Submission   11
3.5. Judicial Approaches   13

Malaysia: Enforcement of ATIGA Through High Court of Malaya   14
4.1. Institutional Setting   14
4.2. Key ATIGA-related Cases   15
4.2.1. DDG Glass Case   16
4.2.2. Pan International Electronic Case   16
4.3. Judicial Approaches   18

Comparative Analysis and Implications for ASEAN Economic Integration   19

Policy Recommendations   21
6.1. ASEAN Institutions (ASEC and Regional Legal Networks)   21
6.2. ASEAN Member States   22
6.3. Domestic Courts   22
6.4. Universities and Academic Institutions   22
6.5. Regional Think Tanks   23

Conclusion and Future Research   23

References   24