is the structure of the AHTN?
AHTN is comprised of the (1) General Rules for the
interpretation of the System, (2) Section and
Chapter Notes, including Subheading Notes, and (3)
a list of headings arranged in systematic order
and, where appropriate, subdivided into
to the 6-digit level of the HS, the seventh and
eighth digit codes are assigned to ASEAN
subheadings that comprise about 10,800 tariff
lines. These would cover the requirements of the
ten ASEAN Member States.
national classifications of Member States that
were not included in the AHTN shall be dealt with
beyond the 8-digit code. Furthermore, the AHTN
already incorporates the HS 2002 amendments.
What are the uses of the AHTN?
a uniform tariff nomenclature
a base for preferential tariff
purposes in AFTA
4. What are the
advantages of the AHTN?
establishes uniformity of
application in the classification
of goods in ASEAN
enhances transparency in the
classification process for goods
in the region
simplifies the tariff nomenclature
system of ASEAN Member States to
facilitate trade in the region
When will the government implement the AHTN and
what is the legal basis?
Tariff Commission is mandated by Executive Order
No. 688 dated 01 May 1981 to align the
Philippine Tariff Nomenclature with all future
amendments to the Customs Cooperation Council
Nomenclature. Subsequently, a NEDA Board
Resolution and/or an Executive Order will be
issued upon the completion of the required
procedures to adopt the AHTN.
the Philippines is bound by Article 4 of the
ASEAN Agreement on Customs dated 01 March 1997 and
the AHTN protocol to be signed by the Member
States within 2002.
Philippines is scheduled to implement the adoption
of the AHTN by 01 January 2003.
6. What is the