implementation issues : our study also finds that many issues related to the implementation of the ftas can prevent firms from making use of them. these include officed'discretion in issuing the certificates of origin, inconsistencies in hs code interpretation between traders and government offices, difficulties in implementing the new hs2012 code, time lag in getting certificates of origin, which usually is longer than shipping time within asean (1-3 days) and the lack of implementation capacity neighboring countries'trade-reade agencies.