The ASEAN Trade in Goods Agreement (ATIGA) is one of the basic Agreements of the AEC, signed in February 2009 and took effect on May 17, 2010, formerly known as the Agreement on Preferential Tariffs (CEPT/AFTA) signed in 1992.

ATIGA is the ASEAN's first comprehensive agreement that governs all intra-regional trade in goods and is built on the basis of a combination of tariff reduction/elimination commitments agreed in CEPT/AFTA along with other ASEAN member states relevant agreements and protocols.

Vietnam joined ASEAN in 1995 and started to implement CEPT/AFTA in 1996 and then continued to implement ATIGA.

Main features of ATIGA:

• In ATIGA, ASEAN countries give each other preferential treatment equivalent to or more favorable than that granted to partner countries in the Free Trade Agreements (FTAs) signed by ASEAN (ASEAN+ FTAs).
• In addition, ATIGA also includes many other commitments such as: elimination of non-tariff barriers, rules of origin, trade facilitation, customs, standards and conformity, sanitary measures.

• The tariff reduction commitment schedule in each country's ATIGA (Annex 2 of the Agreement) includes all products on the ASEAN Harmonized Tariff List (AHTN) and the specific reduction schedule for each product. products in each year. Therefore, compared to CEPT, tariff commitments in ATIGA are very clear and easy to study.

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...

ASEAN Trade in Goods Agreement

Protocol To Amend The Protocol To Provide Special Consideration For Rice And Sugar

ASEAN Trade in Goods Agreement

Annex 1 List of Notifiable Measures

Annex 2 Tariff Schedules

Brunei

Cambodia

Indonesia

Lao PDR

Malaysia

Myanmar

Philippines

Singapore

Thailand

Viet Nam

Annex 3 Product Specific Rules

  Annex 3 Attachment 1 Product Spesific Rules for Textile

Annex 4 ITA products in AHTN 2007

Annex 5 Principles and Guidelines for Calculating Regional Value Content on the ATIGA

Annex 6 Implementing Guidelines for Partial Cumulation under Article 30(2) on ASEAN Cumulative ROO

Annex 7 CO Form D and its Overleaf Notes

Annex 8 Operational Certification Procedures

Annex 9 List of SPS Measures

Annex 10 Contact Points Designated for the Implementation of the Chapter 8 on SPS Measures of the ATIGA

Annex 11 List of Superseded Agreements

First Protocol amending ASEAN Trade in Goods Agreement (ATIGA)

Common Effective Preferential Tariff - CEPT (now replaced by ATIGA)

Protocol to Provide Special Consideration for Rice and Sugar, 23 August 2007

First Protocol to Amend the Protocol on Special Arrangements on Sensitive and Highly Sensitive Products, 3 September 2004

Protocol to Amend the Agreement on the Common Effective Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area (AFTA) for the Ilimination of Import Duties, 31 January 2003

Protocol Regarding the Implementation of the CEPT Scheme Temporary Exclusion List, Singapore, 22-25 November 2000

Protocol on the Special Arrangement for Sensitive and Highly Sensitive Products, Singapore, 30 September 1999

Protocol on Notification Procedures, Makati, Philippines, 8 October 1998

ASEAN Framework Agreement on the Facilitation of Goods in Transit, Ha Noi, 16 December 1998

Protocol to Amend the Framework Agreements on Enhancing ASEAN Economic Cooperation, Bangkok, 15 December 1995

Protocol for the Accession of Socialist Republic of Vietnam to the Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area, Bangkok, 15 December 1995

Protocol to Amend the Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area, Bangkok, 15 December 1995

Protocol for the Accession of the Socialist Republic of Vietnam to the Framework Agreements on Enhancing ASEAN Economic Cooperation, Bangkok, 15 December 1995

Protocol to Amend the Agreement on ASEAN Preferential Trading Arrangement, Bangkok, 15 December 1995

Framework Agreements on Enhancing ASEAN Economic Cooperation, Singapore, 28 January 1992

Agreement on the Common Effective Preferential Tariff Scheme for the ASEAN Free Trade Area, Singapore, 28 January 1992

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