ACFTA tariff 2026: preferential import duty & C/O
ASEAN – China Free Trade Agreement
Top HS codes with the biggest duty savings under ACFTA
| HS code | Description | MFN | ACFTA | Difference |
|---|---|---|---|---|
| 63090000 | Worn clothing and other worn articles | 100% | 0% | −100 pts |
| 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 |
| 87113011 | Completely Knocked Down | 75% | 0% | −75 pts |
| 87113019 | Other | 75% | 0% | −75 pts |
| 87113030 | Other, Completely Knocked Down | 75% | 0% | −75 pts |
| 87113090 | 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 ACFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- General rule: RVC 40% or a change of 4-digit heading (CTH); some lines have specific PSR under the annexes of Circular 12/2019/TT-BCT.
- Form E is still a PAPER C/O - China does not exchange e-C/O with Vietnam; the original must match the registered specimen seals and signatures.
- Goods transiting Hong Kong must carry the prescribed "goods kept intact" confirmation from the authorised body in Hong Kong - missing it is one of the most common reasons a Form E is rejected.
- Third-country invoicing is accepted if box 13 of the Form E is completed correctly.
Steps to claim ACFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or have an expert confirm it before placing the order.
- 2Compare the ACFTA rate vs MFN
Check the ACFTA row on the code detail page - many Chinese-origin lines carry a very large gap vs MFN.
- 3Have the supplier prepare a correct Form E
Review the draft first: 6-digit HS code, goods description, third-country-invoicing box, origin criterion (RVC/CTH) - one wrong box risks rejection.
- 4Declare the C/O and keep the original
Declare at clearance; if the original has not arrived, declare late submission and supplement within 1 year under Circular 33/2023/TT-BTC.
- 5Keep records for 5 years
Original Form E + bill of lading + contract for post-clearance audit - Form E is the most-verified C/O type.
Post-clearance audit risks & common mistakes
Goods routed through Hong Kong (very common for South China cargo) without the prescribed confirmation lose the direct-transport condition - MFN duty is collected plus penalties under Decree 169/2026/NĐ-CP.
Customs checks against the notified Chinese specimen set; a mismatch triggers suspected forgery and months-long verification.
Intermediary trading structures must be shown correctly in box 13 of the Form E - omitting it is the top reason Form E gets rejected.