AJCEP tariff 2026: preferential import duty & C/O
ASEAN – Japan Comprehensive Economic Partnership
Top HS codes with the biggest duty savings under AJCEP
| HS code | Description | MFN | AJCEP | Difference |
|---|---|---|---|---|
| 22060020 | Saké | 55% | 4% | −51 pts |
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 69051000 | Roofing tiles | 45% | 3% | −42 pts |
| 69059000 | Other | 45% | 3% | −42 pts |
| 69072121 | Paving, hearth or wall tiles, unglazed | 45% | 3% | −42 pts |
| 69072122 | Other, unglazed | 45% | 3% | −42 pts |
| 69072123 | Paving, hearth or wall tiles, glazed | 45% | 3% | −42 pts |
| 69072124 | Other, glazed | 45% | 3% | −42 pts |
| 69072211 | Paving, hearth or wall tiles, unglazed | 45% | 3% | −42 pts |
| 69072212 | Other, unglazed | 45% | 3% | −42 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for AJCEP?
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; textiles and several product groups have stricter specific PSR.
- Cumulation across ASEAN + Japan: Japanese inputs used in ASEAN production (and vice versa) count as originating.
- Compared with VJEPA (the bilateral VN–Japan agreement), AJCEP shares the partner but has a different schedule and PSR - always compare both rows on the code detail page.
Steps to claim AJCEP preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare AJCEP vs VJEPA vs MFN
Japanese goods have two preference options (AJCEP and VJEPA) plus RCEP; pick the lowest row the goods can qualify for.
- 3Request a Form AJ C/O
The Japanese exporter obtains the C/O from JCCI; review the draft before official issuance.
- 4Declare the C/O on the declaration
Declare at clearance; a 1-year supplementary window applies under Circular 33/2023/TT-BTC if late submission is declared.
- 5Keep records for 5 years
For post-clearance audit by the Vietnam Customs Department.
Post-clearance audit risks & common mistakes
Both cover Japanese goods, but each agreement has its own rates and origin rules per line; the C/O form determines which schedule applies - they are not interchangeable.
Some groups carry "yarn-forward" or specific-process rules - meeting RVC 40% alone may not qualify.