Underline menu menu close


Principle of commitment: all products in the ASEAN Harmonized Tariff List (AHTN) are included in the tariff commitments of each country in ATIGA, including products that are subject to tariff reductions and products that are not subject to tariff cut or reduction.

The tariff reduction schedule of ASEAN-6 countries (Brunei, Indonesia, Malaysia, Thailand, Philippines, Singapore) is often shorter than the rest - the CLMV group includes Cambodia, Laos, Myanmar, and Vietnam.

For example: For all products on the A reduction schedule  (Sch-A) in the Tariff Commitment Schedule:

  • ASEAN-6 countries: by 2010 all tariffs must be eliminated.
  • CLMV countries: only have to eliminate tariffs until 2015 and still have the flexibility to 7% of tariff lines (countries are allowed to choose the products included in this 7% list) will be removed by 2018.

Most of the products in the tariff schedule will be eliminated or reduced by countries to less than 5%, except for some sensitive products such as: unprocessed agricultural products, sensitive products such as guns. ammunition, explosives, garbage….

Vietnam's commitment

  • As of January 1, 2014, Vietnam has reduced to 0% for 6,897 tariff lines (accounting for 72% of the total import tariff).
  • As of January 1, 2015, Vietnam cut to 0% another 1,706 tariff lines.
  • The remaining amount includes 669 tariff lines (accounting for 7% of the Tariff), mainly sensitive products in trade between Vietnam and ASEAN, which will be reduced to 0% in 2018, including: cars, motorcycles, spare parts for automobiles and motorcycles, vegetable oils, tropical fruits, consumer electronics such as refrigerators, air conditioners, milk and dairy products...
  • Products not subject to import tax abolition (maintaining the MFN tariff rate) include cigarettes, tobacco leaves, defense and security products such as explosives, guns, fireworks, medical waste, and old tires...

Rules of Origin:

Goods can only enjoy preferential tariffs under ATIGA if they originate from the ASEAN region. A good is considered to be of ASEAN origin if:

  • Goods that are wholly obtained or produced in the ASEAN region, or
  • Goods that meet the specific requirements for rules of origin in the Agreement (Appendix 3- Product Specific Rules). There are three types of product-specific rules of origin:
    • Goods must have at least 40 regional value content (RVC), or
    • Change tariff classification at level 4-digit
    • Goods must go through a certain production process. These rules can be applied individually or in combination. Most products have a combined rule of origin, allowing both RVC and CTC/Process Conversion to be applied simultaneously.

Procedures for certification of origin:

To enjoy tariff preferences, according to ATIGA, exporters must apply for a Certificate of Origin form D at a competent authority of the exporting country.

There are currently two pilot projects on Self-Certification being implemented by ASEAN countries, whereby eligible exporters will be able to self-certify origin on commercial invoices for exports..

  • Pilot project 1: Signed on 30/8/2010 by 3 countries Brunei, Malaysia and Singapore, started implementation from 1/11/2010. Thailand joined in October 2011.
  • Pilot project 2: Signed on August 29, 2012 by 3 countries Laos, Indonesia and the Philippines, started implementation from January 1, 2014. Vietnam joined in September 2014