In Malaysia, there are restrictions on government projects which are granted only to government employed LSPs. Foreign firms are not granted contracts for government projects. Malaysia does not issue trucking and brokerage licenses to foreign firms. In Indonesia, representative offices cannot issue invoices as their role is only to do research and coordination. In Thailand, bonded warehouses tend to favor a local company more than a foreign one. In Vietnam, the document processing time is two-three days for foreign firms and around one day for local firms. In addition, while import taxes are zero under the WTO agreement, value added taxes are imposed on goods.