AHKFTA tariff 2026: preferential import duty & C/O

ASEAN – Hong Kong (China) Free Trade Agreement

Hong Kong (China)ASEAN (member states)
Quick facts
Effective for Vietnam
11/06/2019 (for Vietnam)
Members
Hong Kong (China), ASEAN (member states)
C/O form
AHK (paper)
Import side: Hong Kong Trade and Industry Department or authorised bodies; Vietnamese exports: issued via eCoSys
Legal basis
Decree 123/2022/NĐ-CP (special preferential import tariff, 2022–2027)
Circular 21/2019/TT-BCT
5,373/9,110 tariff lines at 0%

Top HS codes with the biggest duty savings under AHKFTA

HS codeDescriptionMFNAHKFTADifference
85434000Electronic cigarettes and similar personal electric vaporising devices50%0%−50 pts
02072400Not cut in pieces, fresh or chilled40%8%−32 pts
02074100Not cut in pieces, fresh or chilled40%8%−32 pts
02074200Not cut in pieces, frozen40%8%−32 pts
19022010Stuffed with meat or meat offal40%8%−32 pts
19022030Stuffed with fish, crustaceans or molluscs40%8%−32 pts
19022090Other40%8%−32 pts
19024000Couscous40%8%−32 pts
19030000Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms40%8%−32 pts
19051000Crispbread40%8%−32 pts

Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.

Does your shipment qualify for AHKFTA?

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 CTH; goods must genuinely ORIGINATE in Hong Kong - mainland Chinese goods transiting Hong Kong do NOT qualify for AHKFTA.
  • AHKFTA is mainly useful for crafted goods, jewellery and processed food actually produced in Hong Kong.
  • Distinguish the "transit hub" role: goods merely transiting Hong Kong use Form E (ACFTA) plus the kept-intact confirmation, not Form AHK.

Steps to claim AHKFTA preferential duty

  1. 1
    Determine the 8-digit HS code

    Use Avenir’s HS lookup tool or ask an expert.

  2. 2
    Verify the goods are genuinely made in Hong Kong

    This is the threshold condition - mainland goods repacked in Hong Kong do not qualify.

  3. 3
    Request a Form AHK C/O

    Check the issuing body and origin criterion on the C/O.

  4. 4
    Declare 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

Confusing Hong Kong transit with Hong Kong origin

Chinese-made goods transshipped via Hong Kong must use Form E plus the kept-intact confirmation; applying for a Form AHK for mainland goods is an origin mis-declaration - heavy penalties under Decree 169/2026/NĐ-CP.

Not comparing with the MFN rate

Many Hong Kong lines already have 0% MFN - obtaining a C/O just adds cost with no benefit.

Frequently asked questions about AHKFTA

Chinese goods bought through a Hong Kong company - which form?
If produced on the mainland: use a Form E (ACFTA) with third-country invoicing, plus the kept-intact confirmation for the Hong Kong transit. Form AHK is only for goods genuinely originating in Hong Kong.
What does AHKFTA mean when Hong Kong is a free port?
On imports into Vietnam: duty cuts for crafted goods genuinely produced in Hong Kong. On exports: Vietnamese goods enter Hong Kong at 0% anyway, so the value sits mainly on the import side and in the services/investment commitments.
Where do I look up 2026 AHKFTA rates?
The 2022–2027 schedule is promulgated in Decree 123/2022/NĐ-CP - look up your HS code on Avenir’s tool.
Can a Form AHK be submitted late?
Yes, within 1 year from the declaration registration date under Circular 33/2023/TT-BTC.

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