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ATIGA Case Model

Overview of ATIGA Case Model

The advantage of ATIGA include

The ASEAN Trade in Goods Agreement (ATIGA) is designed to facilitate trade among the member countries of the Association of Southeast Asian Nations (ASEAN). It offers several key benefits, which include:

Enhanced Market Access
ATIGA aims to eliminate tariffs and reduce non-tariff barriers, making it easier for businesses to access markets within the ASEAN region.
Increased Trade Efficiency
The agreement simplifies and harmonizes trade procedures, reducing the time and cost involved in cross-border trade.
Economic Integration
By fostering a more integrated regional market, ATIGA promotes economic cooperation and development among ASEAN member states.
Competitiveness
Improvement
The agreement helps businesses become more competitive by providing a larger market and creating opportunities for economies of scale.
Standardization and Quality
Improvement
The agreement encourages the adoption of international standards and best practices, improving the quality of goods traded within the region.

Case Model Utilizing Specific Processing Standards for FTA

The specific processing criterion is a product-specific rule of origin that is easier and more efficient for origin management compared to the change in tariff classification or value-added criteria. Each agreement regulates product-specific rules of origin differently.

  • Animal and Vegetable Oils image
    Animal and Vegetable Oils
  • Margarine image
    Margarine
  • Fish Oil image
    Fish Oil

Under ATIGA, most products classified under Chapter 15, "Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes," are governed by specific processing criteria. Therefore, if a product is produced through refining, there is no need to manage the complex details of the tariff classification or the level of value addition of the raw materials. Only the specific process needs to be proven, making origin management more convenient.

For goods classified under Chapter 15, specifically subheading 1515.90 (Other Vegetable Oils), the ASEAN country-FTA tariffs and Product Specific Rules (PSR) under various FTA agreements that ASEAN countries are parties to are as follows:

Tariff Rate for Heading 1515.11 Other Vegetable Oils
Flag Philippines Philippines
  • 3% Basic
    Tariff
  • 0% ATIGA
    Tariff
3% Tariff Benefits
Flag Laos Laos
  • 10% Basic
    Tariff
  • 1% ATIGA
    Tariff
9% Tariff Benefits
Flag Vietnam Vietnam
  • 25% Basic
    Tariff
  • 5% ATIGA
    Tariff
20% Tariff Benefits
Flag Myanmar Myanmar
  • 15% Basic
    Tariff
  • 0% ATIGA
    Tariff
15% Tariff Benefits
Flag Singapore Singapore
  • 0% Basic
    Tariff
  • 0% ATIGA
    Tariff
0% Tariff Benefits
Flag Malaysia Malaysia
  • 0% Basic
    Tariff
  • 0% ATIGA
    Tariff
0% Tariff Benefits
Flag Indonesia Indonesia
  • 5% Basic
    Tariff
  • 0% ATIGA
    Tariff
5% Tariff Benefits
Flag Brunei Brunei
  • 0% Basic
    Tariff
  • 0% ATIGA
    Tariff
0% Tariff Benefits
Flag Cambodia Cambodia
  • 7% Basic
    Tariff
  • 0% ATIGA
    Tariff
7% Tariff Benefits
Flag Thailand Thailand
  • 10% Basic
    Tariff
  • 0% ATIGA
    Tariff
10% Tariff Benefits
PSR by Agreement for Heading 1515.90 Other Vegetable Oils
  • ATIGA
    PSR RVC(40) CC SP
  • AANZFTA
    PSR RVC(40) CC SP
  • ACFTA
    PSR RVC(40) CTH
  • AHKFTA
    PSR PE WO RVC(40)
  • AIFTA
    PSR RVC(35) CTH
  • AJCEPA
    PSR CC
  • AKFTA
    PSR RVC(35) CTSH
  • RCEP
    PSR CC

*AANZFTA also allows the application of SP criteria

SP Criteria of ATIGA

No change in tariff classification is required, provided that the good is produced by refining

Specific Processing Standards flowchart
Specific Processing Standards Under utilization Change of Tariff Classification Criterion HS Code Verification De Minimis Verification Value-added Criteria Material Cost Analysis Adjusted value Analysis Complex Origin Determination Procedures Utilization Refining Process Execution Satisfying Origin Requirements Simplified Origin Determination!
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