What is the ASEAN Harmonized Tariff Nomenclature (AHTN)?

What is the ASEAN Harmonized Tariff Nomenclature (AHTN)

ASEAN Harmonized Tariff Nomenclature (AHTN) – Effective from April 1, 2022, the Directorate General of Customs and Excise (DJBC) -implemented the Indonesian Customs Tariff Book (BTKI) 2022, as regulated in the Ministry of Finance Regulation (PMK) 26/2022. This implementation serves as a refresh from the previously applicable BTKI 2017.

This update to BTKI was carried out in response to the amendments of the Harmonized Commodity Description and Coding System/Harmonized System (HS) 2017 and the ASEAN Harmonised Tariff Nomenclature (AHTN) 2017, transitioning to HS 2022 and AHTN 2022.

The amendments to AHTN include the addition of subheadings. According to the Directorate General of Taxes (DJP), these additions aim to cover the strategic interests of Indonesian industry and trade that were not included in AHTN 2017.

For example, some products such as batik and textiles; respiratory aids/ventilators, hospital beds, and certain medical devices; as well as products related to the development of the electric vehicle industry, such as electric motors and batteries. But what exactly is AHTN?

Definition of AHTN

According to the official explanation from DJBC, AHTN is a goods classification system that is uniformly applied across all ASEAN member countries. This system involves the numbering of goods up to the 8-digit level and is harmonized across all ASEAN member countries based on the Protocol Governing the Implementation of AHTN.

Discussions on AHTN are conducted in the Technical Subworking Group on Classification (TSWGC) and are formulated according to the interests of each ASEAN country. AHTN will continue to be adjusted and amended periodically in response to changes in the HS.

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The Role of HS and AHTN in BTKI

HS is periodically amended by the World Customs Organization (WCO) to adapt to changes in trade patterns and global situations. Amendments to AHTN may also occur at the ASEAN subheading level, either for the simplification of AHTN or in response to technological and trade changes.

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Subsequently, changes to HS and AHTN form the basis for adjustments to BTKI. Adjustments to BTKI in line with the latest HS and AHTN reflect Indonesia’s commitment as a party bound by the HS Convention and as an ASEAN member. BTKI itself contains the goods classification system applicable in Indonesia.

Goods Classification System

The goods classification system is a systematically arranged list of goods categories. The function of this system includes facilitating the tariffing of trade transactions, transportation administration, and the collection of statistical data.

With the implementation of BTKI 2022 and continuous adjustments to HS and AHTN, Indonesia demonstrates its readiness and commitment to maintaining the alignment of its goods classification system with global trade developments.

Indonesia Customs website here.
Collection of Indonesia customs consultations here.

Topic: ASEAN Harmonized Tariff Nomenclature, AHTN, BTKI 2022, Indonesian Customs Tariff, HS 2022, ASEAN trade, goods classification, World Customs Organization, DJBC, Ministry of Finance Regulation, trade amendments, import tariffs, export tariffs, electric vehicle industry, medical devices, textiles, batik, trade compliance

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