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Mutual respect
Effective cooperation
Shall have common effective tariffs among themselves in AFTA but the level of tariffs
OBJECTIVE OF ATIGA
To achieve free flow of goods in ASEAN to establish a single market and productive base
A system of trade liberalization whereby a member of the GATT commits itself to impose lowest
tariff rates on imported items.
THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM
It consist of about 5,000 commodity groups; each classified by a six-digit code, arranged in a
legal and logical structure and is supported by well-defined rules to achieve uniform
classification.
It is used by more than 200 countries as basis for Customs tariffs and for the collection of
international trade statistics.
Under the Convention, contracting Parties are obligated to base their tariff schedules on the
structures of the HS nomenclature, although Parties set their own rates of duty.
Further, Parties may provide their own subdivision classifying goods beyond the six digit code of
the HS as required by their domestic laws.
USES OF THE HS
Tariff nomenclature
Statistical nomenclature
International language
AHTN Structure
A common tariff nomenclature of the 10 ASEAN Member States adopted to further facilitate the
flow of trade within the region.
ASEAN Member States
1. Brunei 6. Myanmar
2. Cambodia 7. Philippines
3. Indonesia 8. Singapore
4. Laos 9. Thailand
5. Malaysia 10. Vietnam
AHTN
The adoption of the Philippines of the AHTN structure (up to the 8-digit subheadings ) further
supplemented with our national requirements in the form of alphanumeric subheadings.
Incorporating the import duty rates for both MFN and ATIGA.
Sections
Chapters
Headings
Subheadings
AHTN STRUCTURE
Subheading (6-digit)
AHTN Subheading (8-digit)
However, Note 1 to Chapter 44 states that the Chapter does not cover Part of firearms (Heading
93.05)
Chocolate truffle coffee consisting of decaffeinated coffee (50% by weight) with cocoa powder (50% by
weight)
Description
Character
Purpose
Designation
Production process
Nature of the goods
Rule 5a Special containers
The Latin word Mutatis Mutandis is used when comparing two or more cases or situations and
is defined as making necessary alterations while not affecting the main point at issue.
This is the last rule of the GIRs and is used to govern classification at the subheading levels. It
provides that classification is governed by the provisions of GIRs 1 to 5 but applied at the
subheading levels within the same Heading.
Classification Techniques