AIFTA tariff 2026: preferential import duty & C/O
ASEAN – India Free Trade Agreement
Top HS codes with the biggest duty savings under AIFTA
| HS code | Description | MFN | AIFTA | Difference |
|---|---|---|---|---|
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 63101010 | Used or new rags | 50% | 5% | −45 pts |
| 63101090 | Other | 50% | 5% | −45 pts |
| 63109010 | Used or new rags | 50% | 5% | −45 pts |
| 63109090 | Other | 50% | 5% | −45 pts |
| 22086000 | Vodka | 45% | 0% | −45 pts |
| 69051000 | Roofing tiles | 45% | 5% | −40 pts |
| 69059000 | Other | 45% | 5% | −40 pts |
| 69072121 | Paving, hearth or wall tiles, unglazed | 45% | 5% | −40 pts |
| 69072122 | Other, unglazed | 45% | 5% | −40 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for AIFTA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- AIFTA’s general rule is stricter than most FTAs: RVC 35% AND a change of 6-digit subheading (CTSH) - BOTH must be met simultaneously.
- India is not an RCEP member - AIFTA is the main preference channel for Indian goods (pharma ingredients, cotton, seafood, chemicals).
- An upgrade (AITIGA) is under negotiation - the current rules remain those of Circular 15/2010/TT-BCT.
Steps to claim AIFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare the AIFTA rate vs MFN
AIFTA’s phase-down is slower than other FTAs - check the specific line before expecting 0%.
- 3Check the dual criterion RVC 35% + CTSH
Ask the Indian exporter to confirm BOTH criteria are met - this is the most common Form AI error.
- 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
AIFTA requires RVC 35% AND CTSH simultaneously - suppliers used to the "either/or" rule of other FTAs often state the criterion wrongly, leading to rejection at audit.
Many AIFTA lines are only partially reduced on a long schedule - compare with MFN before committing a sales price.