You found a good supplier in Thailand, Malaysia, Indonesia or Taiwan, and the goods are going to a factory or a warehouse in Vietnam. The price on the quotation is only half the comparison. The other half is the import duty in Vietnam — and that depends on which trade agreement the shipment can use, and whether the right proof of origin arrives with it.
This page is a routing guide for that decision, written from the Vietnamese import side. It does not explain what a certificate of origin is; it tells you which one to ask your supplier for, and what goes wrong most often.
💬 Comparing a supplier in Thailand or Malaysia with one in Vietnam? We put both on the same terms, including the duty at the Vietnamese border. Tell us what you are buying.
Which agreement applies, by country of origin
Goods made in an ASEAN country can usually enter Vietnam under ATIGA or RCEP; goods made in Taiwan have no free trade agreement with Vietnam and pay the ordinary rate.
| Where the goods are made | Agreements with Vietnam | Proof of origin to ask your supplier for | What to watch |
|---|---|---|---|
| Thailand, Malaysia, Indonesia, Singapore, the Philippines and other ASEAN members | ATIGA (ASEAN Trade in Goods Agreement) and RCEP | Electronic Form D sent through the ASEAN Single Window, or an Origin Declaration by a Certified Exporter; alternatively a Form RCEP | A paper-only Form D can be refused; compare the ATIGA and RCEP rates for your HS code before choosing |
| Taiwan | None | No preferential proof exists; a non-preferential certificate may still be asked for by your buyer or your bank | Budget for the ordinary (most-favoured-nation) rate |
| Japan, Korea, China and others | Separate agreements | A different form for each agreement | See the note at the end of this page |
Checked against the published texts of Singapore Customs, the ASEAN Secretariat and Japan Customs on 24 September 2026. Agreement coverage changes; confirm the position for your HS code before you rely on it.
ASEAN goods: e-Form D is now the normal route
Since 1 January 2024 every ASEAN member has transmitted Form D electronically, and the importing customs administration may reject a hard-copy Form D.
Under ATIGA, the exporter’s issuing authority approves the certificate and it travels from the exporting country’s National Single Window, through the ASEAN Single Window, to Vietnam. Singapore Customs states that from 1 January 2024 all ASEAN member states implemented full transmission of the electronic Form D, and that the importing customs administration “may reject hardcopy Form D presented for preferential tariff claims”.
In practice this changes two things for a buyer in Vietnam:
- You no longer wait for a courier. The certificate reaches Vietnamese customs electronically; what you need from the supplier is the reference, and confirmation that the e-Form D has been issued.
- A scanned or couriered paper Form D is a weak basis for a claim. If a supplier offers to “send the original by post”, ask whether it has been issued electronically. If not, find out why before the goods ship.
Thailand’s e-Form D, for example, is applied for through the Department of Foreign Trade’s system and sent automatically through Thailand’s National Single Window to the ASEAN Single Window.
ASEAN goods without a Form D: the Origin Declaration
An exporter that holds Certified Exporter status can declare origin on its own commercial documents instead of applying for a Form D.
The ASEAN-wide Self-Certification scheme took effect on 20 September 2020 under the First Protocol to amend ATIGA. A Certified Exporter makes out an Origin Declaration on the invoice or another commercial document — the ASEAN Secretariat lists the billing statement, delivery order and packing list — and that declaration replaces the Form D.
Two practical checks for a Vietnamese buyer:
| Check | Why it matters |
|---|---|
| Is the supplier actually a Certified Exporter? | Only exporters approved by their own authority can use the Origin Declaration; a supplier that simply types an origin statement on its invoice does not qualify |
| Is the declaration on the document that travels with the shipment? | The declaration must be on a commercial document for that consignment, not in a separate email |
Many smaller manufacturers are not Certified Exporters. In that case, the e-Form D is the route.
💬 Not sure whether your supplier in Malaysia or Indonesia can issue the right document? We check it with them in advance, as part of sourcing from across Asia.
ATIGA or RCEP: compare before you choose
Thailand, Malaysia, Indonesia and Vietnam are all RCEP parties, so an ASEAN shipment may qualify under two agreements — and the preferential rate for the same HS code is not always the same.
Vietnam publishes a separate preferential tariff schedule for each agreement. For most goods from an ASEAN neighbour, the ATIGA rate is the one importers reach for first. But the rules of origin differ between agreements, and so can the rate for a given HS line. Two situations where RCEP deserves a look:
- Inputs from outside ASEAN. RCEP also counts materials from Japan, Korea, China, Australia and New Zealand under its own rules, so a product that does not qualify under ATIGA because of its imported inputs may still qualify under RCEP.
- A lower rate on your particular line. Check both schedules for the exact HS code.
Whichever agreement you choose, the proof of origin must match it: a Form D supports an ATIGA claim; a Form RCEP supports an RCEP claim. They are not interchangeable.
Taiwan: plan for the ordinary rate
Vietnam has no free trade agreement with Taiwan, so goods made in Taiwan enter at the ordinary rate however good the paperwork is.
Taiwan is not a party to ATIGA or RCEP, and there is no bilateral agreement between Vietnam and Taiwan. The practical consequences:
- Put the ordinary duty into the landed-cost comparison. A Taiwanese supplier may still be the best choice — for electronic components, machinery or precision parts it often is — but its quotation should be compared with duty included.
- Watch for goods that pass through Taiwan but are made elsewhere. Origin follows where the goods were made under the rules of origin, not where they were shipped from or invoiced.
- A non-preferential certificate of origin may still be requested by your own buyer, your bank or a letter of credit. It does not reduce duty.
Where orders go wrong
Most lost preferences come from paperwork that does not match the goods or the agreement, not from goods that fail to qualify.
| Mistake | What happens | How to avoid it |
|---|---|---|
| HS code on the Form D differs from the import declaration | Customs questions the claim | Agree the HS code with the supplier before the certificate is applied for |
| Invoice issued by a trader in a third country | The certificate must reflect third-country invoicing correctly | Tell the supplier at the order stage if a third party will invoice |
| Paper Form D only | May be rejected | Ask for the electronic Form D |
| Proof of origin for the wrong agreement | The preference is not granted | Decide ATIGA or RCEP before shipment |
| Taiwanese goods budgeted at a preferential rate | Landed cost is higher than planned | Use the ordinary rate for Taiwan |
For how local charges and terms of delivery affect the same comparison, see who pays which local charge by Incoterm. For the reverse direction — goods leaving Vietnam — see which proof of origin a Vietnamese shipment travels on.
💬 Buying the same part from two countries and want a like-for-like comparison, duty included? Send us both quotations and the HS code.
Other origins. Goods from Japan, Korea and China enter Vietnam under their own agreements, each with its own form. If your comparison includes one of those countries, tell us and we set out the route for each supplier side by side.
Frequently asked questions
1. Can I claim the ATIGA rate with a paper Form D?
Singapore Customs states that since 1 January 2024 all ASEAN members transmit Form D electronically and that the importing customs administration may reject a hard-copy Form D. Ask your supplier for the electronic Form D.
2. My supplier in Thailand says it can declare origin on the invoice. Is that valid?
Only if it holds Certified Exporter status under the ASEAN-wide Self-Certification scheme, in force since 20 September 2020. Ask for its approval details before you rely on the declaration.
3. Should I use ATIGA or RCEP for goods from Malaysia?
Compare the preferential rate for your exact HS code under both schedules, and check which agreement’s rules of origin the product meets. The proof of origin must match the agreement you claim.
4. Is there any preferential rate for goods made in Taiwan?
No. Vietnam has no free trade agreement with Taiwan, and Taiwan is not a party to ATIGA or RCEP, so goods made in Taiwan pay the ordinary rate.
5. Can you compare suppliers in several Asian countries for us?
Yes. We collect quotations on the same specification and terms and add the duty that applies at the Vietnamese border for each origin, so the comparison is complete.
Sources: Singapore Customs, “Electronic Exchange of Form D via the ASEAN Single Window”; ASEAN Secretariat, ASEAN-wide Self-Certification; Japan Customs, RCEP guidance. Checked on 24 September 2026.