RCEP tariff 2026: preferential import duty & C/O
Regional Comprehensive Economic Partnership
Top HS codes with the biggest duty savings under RCEP
| HS code | Description | MFN | RCEP | 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 |
| 87046092 | g.v.w. exceeding 10 t but not exceeding 20 t | 70% | 30% | −40 pts |
| 87049093 | g.v.w. exceeding 10 t but not exceeding 20 t | 70% | 30% | −40 pts |
| 87041034 | g.v.w. exceeding 20 t but not exceeding 24 t | 50% | 10% | −40 pts |
| 19030000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | 40% | 0% | −40 pts |
| 22019090 | Other | 40% | 0% | −40 pts |
| 87031010 | Golf cars (including golf buggies) and similar vehicles | 70% | 35% | −35 pts |
| 87031090 | Other | 70% | 35% | −35 pts |
| 87032141 | Go-karts | 70% | 35% | −35 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for RCEP?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- Biggest advantage: 15-country cumulation - Chinese/Japanese/Korean/ASEAN/Australian/NZ inputs all count toward origin; extremely useful for multi-source supply chains.
- NOTE tariff differentiation by country: for the same code, the RCEP rate for Chinese goods can differ from Japanese/Korean goods - determine the correct "RCEP country of origin" under the rules.
- Back-to-back C/O lets you split consignments in an intermediate member country without losing origin.
- General rule: RVC 40% or CTH, detailed PSR in Circular 05/2022/TT-BCT (updated to HS 2022 by Circular 32/2022/TT-BCT).
Steps to claim RCEP preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Compare RCEP with the narrower agreement for the same partner
ATIGA/ACFTA/AKFTA/VKFTA/AJCEP/VJEPA/AANZFTA are often deeper on many lines - RCEP wins when you need multi-source cumulation or back-to-back.
- 3Determine the correct RCEP country of origin
Because rates differ by country, declaring the wrong "RCEP country of origin" means declaring the wrong rate.
- 4Request a Form RCEP C/O
Check the country-of-origin box, the criterion, and the overleaf format applicable from 01/01/2023.
- 5Declare 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
Applying another country’s column within the same RCEP schedule - an error unique to RCEP that produces a wrong duty declaration even with a valid C/O.
For single-source goods (e.g. 100% Chinese), Form E/ACFTA is usually still lower - compare per line before choosing.
A back-to-back C/O must reference a valid original; missing the original at audit means reassessment under Decree 169/2026/NĐ-CP.