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Exporting consumer products from Thailand

Goods leave Thailand on an electronic export declaration to the Customs Department. The Department of Foreign Trade sets export measures on listed goods, issues certificates of origin and licenses dual-use items. Other agencies certify particular goods, such as the Department of Agriculture for plants and the Department of Livestock Development for animal feed.

Updated · Each section links to the official source it comes from

Export declaration
Kor Sor Kor 101/1, filed electronically with the Customs Department
Customs law
Customs Act B.E. 2560 (2017)
Export measures
Department of Foreign Trade, under the Export and Import of Goods Act B.E. 2522
Certificates of origin
DFT for preferential; DFT, FTI or Thai Chamber of Commerce for non-preferential
Dual-use controls
Trade Controls on WMD Related Items Act B.E. 2562
Duty refunds
Section 29 refunds and tax and duty compensation

By product

What each kind of product needs to leave Thailand.

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Is the exporter registered with the Customs Department, or will a customs broker file? Read more
  2. 2Is the product prohibited, or on the DFT's list of goods with export measures? Read more
  3. 3Is it a dual-use item that needs a licence? Read more
  4. 4Will the buyer claim a trade preference, and which certificate of origin does that need? Read more
  5. 5Can import duty on imported inputs, or tax built into the cost, be recovered? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Export declaration and customs clearance

Goods leave Thailand on an electronic export declaration filed with the Customs Department (กรมศุลกากร) under the Customs Act B.E. 2560.

  • The general export declaration is form Kor Sor Kor 101/1 (กศก. 101/1). It also covers goods leaving a bonded warehouse, goods claiming tax compensation or a Section 19 bis duty refund, and re-exports.
  • The exporter or its agent sends the declaration and invoice data electronically. Once the system accepts it, it issues a declaration number, and the exporter pays any duty and the declaration fee.
  • Documents to prepare are the invoice, a packing list, and an export licence or other document where the goods are controlled.
  • A declaration can be sent by an exporter registered with the Customs Department, by a customs broker, through a service counter, or on paper with a cover sheet at the customs house.
  • At the port the system marks each declaration green line (no inspection) or red line (inspection of tariff code, value and goods, by X-ray where available).
  • Exporters filing for themselves register with the Customs Department at a registration unit, through the Customs Trader Portal, or through Online Customs Registration with a digital certificate.
  • By post, goods that are not prohibited, restricted or dutiable, sent to one consignee at no more than 10,000 baht at a time (50,000 baht for gems and gold or platinum jewellery), need no export declaration.

How we help: Compliant Always keeps each certificate and permit with the shipment and lot it belongs to, dated, so the record for a consignment is in one place. Ask about this

Prohibited and controlled goods

Some goods may not leave Thailand at all, and others need a licence, a registration or a certificate before customs releases them.

  • Prohibited goods include obscene material, goods bearing the national flag, narcotics, counterfeit currency, goods infringing copyright and goods with counterfeit or imitation trademarks.
  • Restricted goods need a licence or must meet conditions set by the law that controls them, such as labelling or a certificate of analysis.
  • Exporting prohibited goods, or restricted goods without the licence, is an offence under the law concerned and under Sections 244 and 246 of the Customs Act B.E. 2560.
  • The DFT publishes the goods subject to export measures under the Export and Import of Goods Act B.E. 2522, each with its notification, the authority responsible and the conditions.

How we help: Compliant Always shows which export documents are missing or about to expire before a shipment leaves. Ask about this

Dual-use items

Goods with both civil and military uses are controlled under the Trade Controls on WMD Related Items Act B.E. 2562, administered by the DFT.

  • The DFT's e-TCWMD system handles licensing of dual-use items, with an e-Classification tool and e-Licensing.
  • A DFT notification of 11 October 2021 sets the criteria for an internal compliance programme, including classification against the control list and end-user screening.

How we help: Compliant Always keeps each certificate and permit with the shipment and lot it belongs to, dated, so the record for a consignment is in one place. Ask about this

Certificates of origin and trade preferences

Where the buyer claims a lower tariff under a trade agreement, or the destination asks for proof of origin, the exporter applies for a certificate of origin.

  • The Department of Foreign Trade (กรมการค้าต่างประเทศ, DFT) issues preferential certificates under FTAs and GSP, such as Form D (ASEAN), Form E (China) and Form RCEP.
  • Non-preferential certificates are issued by the DFT, the Federation of Thai Industries and the Thai Chamber of Commerce.
  • The DFT lists five online steps: check the basic information, register, apply for pre-export origin verification in ROVERs PLUS, prepare in DFT SMART C/O, and apply for the certificate through DFT SMART C/O.
  • Under ATIGA, the general rule is that goods are wholly obtained in Thailand, have at least 40% regional value content of the FOB price, or change tariff heading (four digits). A product-specific rule, where one is listed, is used first.
  • Proof of origin under ATIGA is an electronic Form D sent to the destination's customs through the ASEAN Single Window, a paper Form D only when the system fails, or an origin declaration by a certified exporter for registered goods.

How we help: Compliant Always reads your certificates of origin and other export documents against what the destination asks for, and shows where they differ. Ask about this

Duty refunds and compensation on exports

Exporters can recover import duty paid on materials used in exported goods, and tax and duty built into the cost of goods made in Thailand.

  • Section 29 of the Customs Act B.E. 2560 refunds import duty on goods imported to be produced, mixed, assembled or packed into goods exported within one year of import. The refund is claimed within six months of export.
  • Machinery, moulds and other reusable tools, fuel and lubricants are not refunded under Section 29.
  • Under the Tax and Duty Compensation of Exported Goods Produced in the Kingdom Act B.E. 2524, compensation is paid as electronic tax coupons at rates published in the Royal Gazette.
  • To claim compensation, the exporter registers with the Customs Department, marks the export declaration (compensation "Y", privilege code 003 and its 14-digit registration number), and files form Kor Sor Kor 20/1 within one year of export.

How we help: Compliant Always shows which export documents are missing or about to expire before a shipment leaves. Ask about this

Who answers for what

WhoWhat they answer forHow we help
ExporterRegistering with the Customs Department, the export declaration, any licence for controlled goods, and the application for a certificate of origin.The licences, certificates and declarations for each shipment kept together, dated.
ManufacturerProduction records that support origin (bill of materials, costs, process) and, for Section 29 refunds, the production formula filed with customs.Production evidence kept with the product, ready for an origin check or an importer's question.
Customs broker or freight forwarderFiling the electronic export declaration and transport documents for the exporter, where appointed.The shipment's documents in one record the broker can work from.
Department of Foreign TradeCertificates of origin, origin verification, export measures on listed goods, and dual-use licensing.What the department issued kept with the shipment it covers.
Customs DepartmentClearing the export declaration, inspection, and duty refunds and compensation.Declaration numbers and refund records kept with the shipment.

Where are the goods going?

Most of what products have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

How do I export goods from Thailand?
File an electronic export declaration (Kor Sor Kor 101/1) with the Customs Department, yourself if registered or through a customs broker, with the invoice, packing list and any licence. Pay any duty and fee and present the goods for release.
Do I need an export licence in Thailand?
Only for controlled goods. The DFT lists goods with export measures, such as rice and coffee, and dual-use items need a licence under the WMD Related Items Act B.E. 2562.
Which goods are prohibited from export from Thailand?
Examples on the Customs Department's list include obscene material, goods bearing the national flag, narcotics, counterfeit money, copyright-infringing goods and goods with counterfeit trademarks.
Who issues certificates of origin in Thailand?
The Department of Foreign Trade issues preferential certificates such as Form D, Form E and Form RCEP. Non-preferential certificates come from the DFT, the Federation of Thai Industries or the Thai Chamber of Commerce.
What is an e-Form D?
The electronic ATIGA certificate of origin issued by the DFT. Its data goes to the destination's customs through the ASEAN Single Window, and the importer uses its reference number as it would a paper Form D.
Can exporters get import duty refunded in Thailand?
Under Section 29 of the Customs Act B.E. 2560, import duty on materials used in goods exported within one year of import is refunded on a claim made within six months of export.
What is a Thai tax coupon for exporters?
Compensation for tax and duty in the cost of exported goods made in Thailand, paid as electronic tax coupons under the Act B.E. 2524 at rates published in the Royal Gazette. The claim is filed within one year of export.
Can I send goods abroad by post without a declaration?
Yes, if they are not prohibited, restricted or dutiable, go to one consignee at no more than 10,000 baht at a time (50,000 baht for gems and gold or platinum jewellery), and claim no refund or re-import.
How does Compliant Always help with exporting from Thailand?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

Tell us what you make, and we will show you the rules for it.

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