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Exporting food supplements from Thailand

Food supplements leave Thailand on an electronic export declaration to the Customs Department. The Department of Foreign Trade issues certificates of origin where a buyer claims a trade preference, and exporters can recover import duty on imported ingredients and packaging under Section 29 of the Customs Act B.E. 2560.

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

Export declaration
Kor Sor Kor 101/1, filed electronically with the Customs Department
Who can file
A registered exporter, a customs broker or a service counter
Certificate of origin
Department of Foreign Trade, through DFT SMART C/O
Small parcels by post
No declaration up to 10,000 baht per consignee, if not controlled
Duty refund on imported inputs
Section 29, claimed within six months of export

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 broker file? Read more
  2. 2Is anything in the shipment prohibited or controlled for export? Read more
  3. 3Does the buyer need a certificate of origin to claim a lower tariff? Read more
  4. 4Were imported ingredients or packaging 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.

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

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

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.

Where are the goods going?

Most of what food supplements 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 supplements 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 for release. A controlled product also needs its licence.
Do I need to register with Thai Customs to export?
To file declarations yourself, yes. Registration is at a Customs registration unit, through the Customs Trader Portal (Thai individuals and companies whose directors are Thai), or through Online Customs Registration with a digital certificate. A customs broker can file instead.
Can I post supplements abroad without an export declaration?
Yes, if the goods are not prohibited, restricted or dutiable, go from one sender to one consignee at no more than 10,000 baht at a time, and claim no duty refund. Otherwise an electronic declaration is needed.
Are counterfeit-branded supplements stopped at export?
Goods with counterfeit or imitation trademarks are prohibited for import and export. Exporting them is an offence under the law concerned and under Sections 244 and 246 of the Customs Act B.E. 2560.
Which certificate of origin do I need to ship supplements to ASEAN?
Form D under ATIGA, issued electronically by the Department of Foreign Trade and passed to the destination's customs through the ASEAN Single Window. A certified exporter can instead make an origin declaration on the invoice for registered goods.
What if I apply for a Form D after the goods have shipped?
The DFT can issue a Form D retroactively when the application comes the day after shipment, up to one year from the date of export.
Can I get import duty back on imported capsules, bottles or ingredients?
Section 29 of the Customs Act B.E. 2560 refunds import duty on goods imported to be produced, mixed, assembled or packed into exports shipped within one year of import. The claim is made within six months of export.
What is tax and duty compensation for exporters?
A payment, as electronic tax coupons, for tax and duty built into the cost of goods made in Thailand and exported, under the Act B.E. 2524. The exporter registers and claims within one year of export.
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.

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