AKFTA tariff 2026: preferential import duty & C/O
ASEAN – Korea Free Trade Agreement
Top HS codes with the biggest duty savings under AKFTA
| HS code | Description | MFN | AKFTA | Difference |
|---|---|---|---|---|
| 63090000 | Worn clothing and other worn articles | 100% | 50% | −50 pts |
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 69051000 | Roofing tiles | 45% | 0% | −45 pts |
| 69059000 | Other | 45% | 0% | −45 pts |
| 69072121 | Paving, hearth or wall tiles, unglazed | 45% | 0% | −45 pts |
| 69072122 | Other, unglazed | 45% | 0% | −45 pts |
| 69072123 | Paving, hearth or wall tiles, glazed | 45% | 0% | −45 pts |
| 69072124 | Other, glazed | 45% | 0% | −45 pts |
| 69072211 | Paving, hearth or wall tiles, unglazed | 45% | 0% | −45 pts |
| 69072212 | Other, unglazed | 45% | 0% | −45 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for AKFTA?
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; specific PSR under the annexes of Circular 49/2025/TT-BCT - note the rulebook was REPLACED from 01/05/2026, re-check your regular lines.
- AK C/O data with Korea is exchanged ELECTRONICALLY via EODES since 07/2023 (paper still issued in parallel) - declare the reference number for system matching.
- Cumulation across ASEAN + Korea.
Steps to claim AKFTA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare AKFTA vs VKFTA vs RCEP
Korean goods have up to three preference options - the code detail page shows all of them; pick the lowest the goods qualify for.
- 3Request a Form AK (e-C/O)
Ask the Korean partner to transmit the e-C/O via EODES; during system maintenance windows, use the parallel paper original.
- 4Declare the C/O on the declaration
Declare the reference number at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
- 5Keep records for 5 years
Including a print-out of the e-C/O - for post-clearance audit.
Post-clearance audit risks & common mistakes
Circular 49/2025/TT-BCT replaced the AKFTA rulebook from 01/05/2026 (further amended by Circular 12/2026/TT-BCT) - the PSR changed on several lines; goods that used to qualify may no longer do so.
EODES has delays/maintenance; if the data cannot be matched and late submission was not declared, the right to supplement the C/O is lost.