AANZFTA tariff 2026: preferential import duty & C/O
ASEAN – Australia – New Zealand Free Trade Agreement
Top HS codes with the biggest duty savings under AANZFTA
| HS code | Description | MFN | AANZFTA | Difference |
|---|---|---|---|---|
| 24022010 | Beedies | 135% | 50% | −85 pts |
| 24022020 | Clove cigarettes | 135% | 50% | −85 pts |
| 24022090 | Other | 135% | 50% | −85 pts |
| 24029010 | Cigars, cheroots and cigarillos of tobacco substitutes | 135% | 50% | −85 pts |
| 24029020 | Cigarettes of tobacco substitutes | 135% | 50% | −85 pts |
| 87111015 | Other motorcycles and motor scooters | 75% | 0% | −75 pts |
| 87111095 | Other motorcycles and motor scooters | 75% | 0% | −75 pts |
| 87112013 | Pocket motorcycles | 75% | 0% | −75 pts |
| 87112016 | Other | 75% | 0% | −75 pts |
| 87112019 | Other | 75% | 0% | −75 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for AANZFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- The origin rulebook was REPLACED under the Second Protocol (Circular 44/2025/TT-BCT, effective 22/08/2025) - re-check the PSR before continuing regular flows.
- General rule: RVC 40% or CTC; Australian/NZ agricultural goods, dairy and meat usually qualify as wholly obtained (WO).
- Cumulation across the whole ASEAN + Australia + New Zealand bloc.
Steps to claim AANZFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare AANZFTA vs RCEP vs CPTPP
Australian/NZ goods can choose AANZFTA, RCEP or CPTPP - compare all three on the code detail page.
- 3Request a Form AANZ on the new template
The Second Protocol format applies from 22/08/2025; confirm the partner uses the current template.
- 4Declare the C/O on the declaration
Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
The Second Protocol changed the C/O format and the PSR on many lines - old-template C/Os during the transition must be checked against the transitional provisions; errors mean refusal of the preference.
Australia and NZ are also CPTPP + RCEP members; the AANZFTA row is not always the lowest.