ASEAN

HARMONIZED
TARIFF
NOMENCLATURE
(AHTN)

What is the ASEAN

Harmonized Tariff
Nomenclature (AHTN)?
The AHTN is an 8-digit commodity
nomenclature that is based on the HS of the
WCOIt was conceptualized by the ASEAN
Member States.The AHTN is used as a :
Uniform tariff nomenclature within
ASEAN
Base for preferential tariff purposes in
AFTA andother free trade areas
Base for the collection of trade statistics

Structure of the AHTN

The ASEAN Harmonized Tariff
Nomenclature is comprised of the :
General Rules for the interpretation
of the HS,
Section and Chapter Notes, including
Subheading Notes,
a list of headings arranged in
systematic order and, where
appropriate, subdivided into
subheadings.

 Adhering to to the 6-digit level of

the HS,
the 7th and 8th digits of the AHTN
Code are assigned to ASEAN
subheadings.
The 8-digit subheadings reflect the
products of interest to the ten (10)
AMSs. However, national
subheadings required Member

 Since the AHTN adheres to the

structure of the HS, any proposed
HS amendments are adopted in
toto. Hence, the AHTN 2012 version
incorporates the HS 2012
amendments, as what was done in
2004 ond 2007. The total number of
Philippine AHTN 2012 tariff lined
(including the alpha-numeric codes)
is 9,820.

Uses of the AHTN

a.As a uniform tariff nomenclature
within ASEAN
b.As a base for preferential tariff
purposes in AFTA
c. As a base for the collection of
trade statistics

Advantages of the AHTN

Establishes uniformity of application in
the classification of goods in ASEAN
Enhances transarency in the
classification process for goods in the
region
Simplifies the tariff nomenclature system
of AMS's to facilitate trade in the region.

What is the AHTN Protocol?

-Defines the legal framework
governing the implementation of
the AHTN and its implementing
rules and explanatory notes.

 The 7 Government Countries that signed this Protocol:

(B.C.I.L.M.M.P.S.T.V.)
- Brunei Darussalam
- Cambodia
- Indonesia
- Laos
- Malaysia
- Myanmar
- Philippines
- Singapore
- Thailand
- Vietnam
This was signed on August 7, 2003 in Manila,
Philippines.

 The Second Protocol to amend the

Protocol Governing the
Implementation of the ASEAN
Harmonized Tariff Nomenclature.
- Signed on April 8, 2010 in Vietnam.

Obligation of ASEAN Member

States
Reference: Article 4
of the Protocol Governing the
Implementation of the ASEAN Harmonised Tariff
Nomenclature (updated
Each shall abide by the HS code, including its
General Rules for the interpretation of the
Harmonised System, Section, Chapter, and
Subheading Notes, and its amendment thereto.
Shall apply the AHTN, up to the 8-digit level for all
trade transactions for tariff, the collection of
statistical data and other purposes.
May further subdivide the AHTN, beyond the 8digit level , for the collection of statistical data or
other non-tariff purposes.
Amendments to the AHTN shall only be made in
accordance with Article 5 and 6 (Amendment
Procedures) of the Protocol. Notwithstanding any

Provision for national subdivisions?

Beyond the 8-digit AHTN level, each

AMS could create national tariff lines
through their domestic procedures.
The Philippines assigns alpha-numeric
codes to denote its national tariff lines.

 Beyond the 8-digit AHTN level, each AMS

could create national tariff lines through
their domestic procedures.

The Philippines assigns alpha-numeric

codes to denote its national tariff lines.

 To incorporate newly created national subheadings in

the AHTN, proposal for amendments shall be made
by the AMSs to the ASEAN Directors-General of
Customs through the ASEAN Secretariat.
The ASEAN Directors-General of Customs shall be the
forum to allow amendments to the AHTN. They may
convene an experts panel consisting of
representatives from all the AMSs. The decisions of the
ASEAN Directors-General of Customs shall be made
by consensus

Institutional arrangements
oversee the AHTN Protocol?
The ASEAN Director-General of Customs
-Responsible for monitoring, reviewing, supervising all
aspects relating to the implementation of the AHTN protocol.
The ASEAN Finance Ministers Meeting
-Is the forum for all decisions relating to the
imlementation of the AHTN protocol.
The ASEAN Secretariat
- Provide, the necessary support for supervising,
coordinating and reviewing the implementation of the AHTN
Protocol and assist the ASEAN Directors-General of Customs
on matters relating thereto; and responsible for assisting the
experts' panel and AMSs in monitoring and reviewing the

the criteria used for providing a

subheading in the AHTN?
a. MFN or ASEAN Trade in Goods Agreement
(ATIGA) rates of duty across the products within
the heading or subheading are different
b. Import and/or export for the product amounts to
at least one million US dollars (US$1M) for the
last three (3) years preceding the review
c. Subheadings should reflect a single, unique
code for a defined commodity to avoid
ambiguous criteria for classification
d. Classification can be based on the criteria which
have been utilized by a majority of AMSs
e. Classification for national statistical and other
non-tariff-purposes may be dealt with at the
national level, i.e., at the 8 digit level and

f. Classifications should take into account international

conventions
G. Classifications based on seasonal tariff rates should be
dealt with through domestic procedures of the affected AMS
H .Classifications, other than above, for tariff purposes, and
which is country-specific should be dealt with in accordance
with the procedures in Article 5 and 6 of the Protocol. In this
case, efforts should be made to establish common regional
criteria for affected subheadings to avoid proliferation of
tariff lines
i. Classifications can be created for the purposes of tariff
reduction and these may be reflected as an extraction of the
AHTN subheading as a transitional measure.

What publications are related to

the implementation of the AHTN?
Supplementary Explanatory Notes
- A compilation of the official interpretation of
the ASEAN subheadings.
Alphabetical Index
-An alphabetical list of the articles to facilitates
the location of the references in the AHTN or the
supplementary explanatory notes to any of the
products or articles mentioned therein.
Correlation Table
- An essential guide for the transposition of the
AHTN 2007 tariff lines to the latest version, the

OTHER INFORMATION

Instances may the AHTN be

amended?

AHTN may be amended

when:There are amendments to
the HS CodeThere is amendment to
the ASEAN Subheadings in the
AHTN for purposes of simplification
There is amendment arising from
requirements of AMSs, changes in
technology, etc.

What is the legal basis of the Philippines

for the implementation of the AHTN?

EO No. 688, dated May 9, 1981Tariff

Commission is mandated to align the
Philippine Tariff Nomenclature with all future
amendments to the CCCN.
Article 4 of the ASEAN Agreement on
Customs dated March 1, 1997
AHTN Protocol signed by the AMSs.
NEDA Boards Resolution Issued upon the
completion of the required procedures to
adopt the AHTN.

What are the implications of Philippine

adoption of the AHTN 2012?
Certain Philippine tariff lines (in-quota/out-quota) completelyknocked-down pack under the Motor Vehicle Development
Program, and those covered by the new Eos, were accorded
with AHTN 2012 Codes beyond the 8-digit level
Products under the Jewelry Industry Development Act ( RA
8502) were correlated to the AHTN 2012 Information
dissemination to help end-users familiarize with the AHTN and
its amendments
updating of the supplementary explanatory notes and drawing
up of the correlation table between the AHTN 2007 and the
AHTN 2012;

 Alignment of classification of
products under the various free trade
areas with the latest AHTN
nomenclature
Alignment /integration of the
Philippine Standard Commodity
Classification (PSCC) Code to
incorporate the changes made to the
AHN.

When is the next cycle of review

of the AHTN?

Amendments to the HS are

implemented every four to six
years by the WCO. Since the
AHTN follows the amendments of
the HS, the next cycle of review
is before 2017.