As early as 1983, the customs authorities of the then-five ASEAN members adopted a"code of conduct". The code was revised and expanded in 1995 to take AFTA into account. The ASEAN Agreement on Customs, signed by the finance ministers at their first meeting in March 1997, in effect formalized the code. These documents sought to establish a common system for the valuation of traded goods for customs purposes and one for customs classifications and tariff nomenclatures. They aimed to simplify and harmonize customs procedures. They provided for the right of"affected persons to appeal decisions by customs authorities. They called for regional cooperation in preventing smuggling and fraud. Their watchwords were transparency, consistency, simplicity, efficiency, cooperation, and the right of appeal.