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Customs Duties (Goods of ASEAN Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN TIG Agreement

Updated: Jun 5, 2023


In exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister has issued the Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 3) Order 2023.


This order will be effective from 1st May 2023.

The Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade In Goods Agreement) Order 2022 [P.U. (A) 199/2022] is amended in the Second Schedule as follows:

  • In relation to Section IV, in Chapter 24, the following note and paragraph are inserted after paragraph 1 of Subheading Note:

"National Note.

1. For the purpose of subheading 2404.19.20 00, the expression "Containing nicotine substitutes" applies to any product that does not contain nicotine for inhalation without combustion (e.g., e-liquid, gels) intended for use in electronic cigarettes, similar personal electric vaporising devices, disposable electronic cigarettes, or similar disposable personal electric vaporising devices."
  • In relation to Section VI, in Chapter 38, in heading 38.24, the following subheading and particulars replace subheadings 3824.99.99, 3824.99.99 10, and 3824.99.99 90, along with their respective particulars:

For further details and comprehensive information on the Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 3) Order 2023, please refer to Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) Order 2022 (P.U. (A) 199/2022).

Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 3) Order 2023 can be downloaded by clicking the attachment below:-


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.1 Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclatu
Download 1 CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN HARMONISED TARIFF NOMENCLATU • 603KB

Should you have any inquiries or require additional clarification, kindly contact the appropriate authorities responsible for customs matters.


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