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Exporting soft drinks and other beverages from Thailand

Drinks leave Thailand on an electronic export declaration to the Customs Department. Coffee, including instant coffee and coffee extracts above a set coffee content, carries a Department of Foreign Trade export measure: a registered exporter, an export permit and, for Thai coffee, an International Coffee Organization certificate of origin.

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

Export declaration
Kor Sor Kor 101/1, filed electronically with the Customs Department
Coffee
Registered exporter, export permit and monthly reports to the DFT
Coffee certificate of origin
Under International Coffee Organization rules, from the DFT
Trade preferences
Form D, Form RCEP and other certificates from the DFT
Duty refund on imported inputs
Section 29, Customs Act B.E. 2560

Before the goods leave

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

  1. 1Is the drink coffee, or a coffee product within the DFT's coffee measure? Read more
  2. 2Is the exporter registered with the Customs Department, or will a broker file? Read more
  3. 3Will the buyer claim a lower tariff, and which certificate does that need? Read more
  4. 4Were imported concentrates, bottles or cans used, and will you claim the duty back? Read more

The rules, by area

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

The export measure for coffee

Coffee is a good with export measures, set to apply the rules of the International Coffee Organization, of which Thailand is a member.

  • The measure covers coffee cherries and beans, whether roasted, ground or decaffeinated, and products containing coffee extracts, essences or concentrates of not less than 36.54%. The tariff codes listed include 0901 and the instant-coffee and extract codes under 2101.11 and 2101.12.
  • The exporter registers as a licensed coffee exporter with the DFT and applies for permission to export, either for coffee produced in Thailand or for coffee made from imported green beans.
  • A certificate of origin under the International Coffee Organization rules is required, except for coffee products made from imported green beans.
  • The exporter reports purchases, exports, stocks and storage places each month through the DFT's e-report system, within seven working days of the following month.
  • The rules are a Ministry of Commerce notification and regulation of 8 August 2008 and two DFT notifications of 20 August 2008.

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

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).

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.
Licensed coffee exporterRegistration with the DFT, the export permit, the ICO certificate of origin and the monthly reports, where coffee is shipped.Permits, certificates and report dates kept with each coffee shipment.
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.

Where are the goods going?

Most of what soft drinks and other beverages 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

Do I need a licence to export coffee from Thailand?
Yes. Coffee exporters register with the Department of Foreign Trade as licensed coffee exporters and need permission for each export, whether the coffee is grown in Thailand or made from imported green beans.
Does instant coffee fall under Thailand's coffee export measure?
The measure covers products containing coffee extracts, essences or concentrates of not less than 36.54%, and lists the 2101.11 and 2101.12 tariff codes for extracts and preparations, alongside roasted and green coffee under 0901.
Does exported Thai coffee need an ICO certificate of origin?
Yes. The exporter applies for a certificate of origin under the International Coffee Organization rules, except for coffee products made from green beans imported into Thailand.
What reports does a coffee exporter file?
Each month, within seven working days of the following month, the exporter reports purchases, exports, remaining stock and where it is stored through the DFT's e-report system.
How do I declare drinks for export from Thailand?
File an electronic export declaration (Kor Sor Kor 101/1) with the Customs Department with the invoice and packing list, pay any duty and fee, and present the goods. The system marks the declaration green line or red line for inspection.
Which certificate does a buyer in an RCEP country need?
A Form RCEP issued by the Department of Foreign Trade, or an origin declaration where the exporter is registered for self-certification under the RCEP notifications. The goods must meet the RCEP rules of origin.
Can I get import duty back on imported cans, bottles or concentrates?
Section 29 of the Customs Act B.E. 2560 refunds import duty on goods imported to be produced, mixed or packed into exports shipped within one year of import. The claim is made within six months of export.
Can drinks go by post without an export declaration?
Only if they are not prohibited, restricted or dutiable and go to one consignee at no more than 10,000 baht at a time. Coffee, which needs an export permit, does not meet that condition.
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.

Name the product and the markets you sell in. We will come back to you with what applies in Thailand and what your paperwork needs to show.

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