CPTPP tariff 2026: preferential import duty & C/O
Comprehensive and Progressive Agreement for Trans-Pacific Partnership
Top HS codes with the biggest duty savings under CPTPP
| HS code | Description | MFN | CPTPP | Difference |
|---|---|---|---|---|
| 22060020 | Saké | 55% | 0% | −55 pts |
| 87046092 | g.v.w. exceeding 10 t but not exceeding 20 t | 70% | 20% | −50 pts |
| 87049093 | g.v.w. exceeding 10 t but not exceeding 20 t | 70% | 20% | −50 pts |
| 85434000 | Electronic cigarettes and similar personal electric vaporising devices | 50% | 0% | −50 pts |
| 24039190 | Other | 70% | 22% | −48 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 |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for CPTPP?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- Line-by-line PSR is CPTPP’s main "rulebook" - textiles in particular follow the very strict yarn-forward rule.
- Self-certification: the document issued by the exporter/producer must contain all mandatory data elements under the agreement (no authority-issued C/O on the import side).
- Full-bloc cumulation - inputs from any member count; especially useful for Japan – Vietnam – Canada/Mexico chains.
- UK goods: from 15/12/2024 may choose CPTPP (Decree 13/2025/NĐ-CP) or UKVFTA - compare per line.
Steps to claim CPTPP preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare CPTPP with the bilateral agreement for the same partner
Japan (VJEPA/AJCEP), Australia-NZ (AANZFTA), Chile (VCFTA), UK (UKVFTA) - CPTPP is not always lowest, but its cumulation is the broadest.
- 3Vet the self-certification document
Check all mandatory fields (certifier, goods description, origin criterion, validity period) - documents missing a field are refused.
- 4Declare on the customs declaration
Declare the self-certification details at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
- 5Keep records for 5 years
The importer bears the burden of proving origin at audit - keep the exporter’s supporting records too if you can obtain them.
Post-clearance audit risks & common mistakes
With no issuing authority in between, format errors are very common: missing origin criterion, missing validity period, unauthorised signatory - all are grounds for refusal.
Out-of-bloc fabric/yarn (e.g. Chinese) breaks origin even if sewn in a member country - check the line’s PSR before committing.
A CPTPP document claims the Decree 13/2025/NĐ-CP schedule; an EUR.1 UK claims UKVFTA - do not mix the two regimes.