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...