Grateful if you can please confirm on the following.
We are in the phase of a certification audit. the auditor is currently reviewing the Statement of Applicability (SoA).
For clause 18.1.5, Regulations on cryptographic controls: There is no such law currently in XXXXX. So, is this clause applicable to our company for the time being or shall it be record as exclusion in the SoA?
Please note that this control refers not only to laws but also to agreements (e.g., contracts) and regulations, so you need to also verify these elements. For example, you may have a contract with a customer or a supplier defining requirements for cryptography, or some regulation applicable to your industry may define requirements for cryptography.
In case there are no agreements or regulations applicable to your organization, then you can record these controls as an exclusion in your SoA.
This article will provide you a further explanation about SoA: