Hong Kong (China) commits to eliminate 100% of tariffs on ASEAN goods as soon as the Agreement comes into effect. This commitment, although very liberal, does not fundamentally change the status because Hong Kong (China) has now eliminated taxes on almost 100% of the Tariff lines.

Vietnam commits to eliminate tariffs for 75% of tariff lines according to the 10-year schedule, 10% of tariff lines according to the 14-year schedule. This level can be said to be much more modest than Vietnam's tariff commitments in ASEAN (ATIGA).

Therefore, the meaning of AHKFTA is hardly in tariffs but mainly in utilizing Hong Kong (China) as a hub of logistics and financial transshipment.