ATIGA tariff 2026: preferential import duty & C/O
ASEAN Trade in Goods Agreement
Top HS codes with the biggest duty savings under ATIGA
| HS code | Description | MFN | ATIGA | Difference |
|---|---|---|---|---|
| 63090000 | Worn clothing and other worn articles | 100% | 0% | −100 pts |
| 87111014 | Powered kick scooters; pocket motorcycles | 75% | 0% | −75 pts |
| 87111015 | Other motorcycles and motor scooters | 75% | 0% | −75 pts |
| 87111019 | Other | 75% | 0% | −75 pts |
| 87111094 | Powered kick scooters; pocket motorcycles | 75% | 0% | −75 pts |
| 87111095 | Other motorcycles and motor scooters | 75% | 0% | −75 pts |
| 87111099 | Other | 75% | 0% | −75 pts |
| 87112011 | Motocross motorcycles | 75% | 0% | −75 pts |
| 87112013 | Pocket motorcycles | 75% | 0% | −75 pts |
| 87112014 | Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc | 75% | 0% | −75 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for ATIGA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- General rule: 40% Regional Value Content (RVC) or a change of 4-digit heading (CTH); many lines have their own Product Specific Rules (PSR) - check the PSR before committing to a price.
- Intra-ASEAN cumulation: originating inputs from any member state count toward the RVC.
- e-Form D is transmitted via the ASEAN Single Window (ASW) - customs matches the electronic data, no paper original needed; qualified exporters may self-certify origin under the AWSC scheme.
- Third-country invoicing (e.g. a Singapore trader selling Thai goods) is accepted, but the "Third country invoicing" box on the C/O must be ticked.
Steps to claim ATIGA preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert - with the wrong code, every later step is wasted.
- 2Compare the ATIGA rate vs MFN
Check the ATIGA row on the code detail page. Most ATIGA lines are already at 0% - usually the lowest rate for intra-ASEAN goods.
- 3Check the rules of origin and request the e-Form D
Confirm the goods meet RVC 40%/CTH or the specific PSR; ask the ASEAN exporter to transmit the e-Form D via ASW or issue a properly completed Form D.
- 4Declare the C/O on the customs declaration
Declare the C/O reference at clearance; if the C/O is not yet available, declare late submission - a 1-year window from the declaration registration date applies under Circular 33/2023/TT-BTC.
- 5Keep records for 5 years
C/O + transport documents + purchase records for post-clearance audit.
Post-clearance audit risks & common mistakes
The invoice is issued by a third-country company but the C/O does not show it - customs rejects the C/O, collects MFN duty plus mis-declaration penalties under Decree 169/2026/NĐ-CP.
A mismatch at the 6-digit level casts doubt on origin; at best a lengthy verification, at worst refusal of the preference.
Even after paying MFN duty you can recover the difference if the C/O is supplemented within 1 year (Circular 33/2023/TT-BTC) - after that the right lapses.