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Exporting clothing, footwear and textiles from Thailand

Clothing and textiles leave Thailand on an electronic export declaration to the Customs Department. Preferential origin matters most: ATIGA sets product-specific rules for textiles and garments, and the Department of Foreign Trade verifies origin before it issues a certificate. Import duty on imported fabric, buttons, zips and thread in exported garments can be refunded under Section 29.

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

Origin rules
ATIGA product-specific rules for textiles and garments (2022)
Certificate of origin
Department of Foreign Trade, after pre-export verification in ROVERs PLUS
Duty refund
Section 29: fabric, buttons, zips and thread in exported garments
Export declaration
Kor Sor Kor 101/1, filed electronically with the Customs Department
Counterfeit brands
Prohibited for import and export

Before the goods leave

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

  1. 1Which rule of origin applies to the garment's tariff code, and does production meet it? Read more
  2. 2Which certificate of origin does the buyer need, and is pre-export verification done? Read more
  3. 3Were imported fabric, trims or yarn used, and will you claim the duty back? Read more
  4. 4Is the exporter registered with the Customs Department, or will a broker file? Read more
  5. 5Does any garment carry a trademark the exporter has no right to use? Read more

The rules, by area

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

Rules of origin for textiles and garments

Textiles and clothing often fall under product-specific rules rather than the general rule, and the DFT watches origin claims in this sector.

  • Under ATIGA, a product-specific rule listed for a six-digit tariff code is applied first; the DFT publishes the 2022 product-specific rules and a separate table of production criteria for textiles and garments.
  • Where no product-specific rule is listed, the general rule applies: wholly obtained, at least 40% regional value content of the FOB price, or a change of tariff heading.
  • Under the change-of-tariff rule, non-originating materials that do not change heading are allowed up to 10% of the FOB price (de minimis).
  • For the EU's non-preferential origin, the DFT notes a substantial transformation test specific to textiles, read with the manufacturing process documents.
  • The DFT's import and origin division studies textile trade and partners' textile measures, verifies origin before preferences are claimed, and checks certificates after issue.

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

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.
  • The Customs Department's examples of refundable materials include fabric, buttons, zips and thread in finished garments, and sizing chemicals and bleaching agents used in textile production.

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

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

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.
Garment or textile manufacturerThe bill of materials, sources of fabric and yarn, costs and production steps behind origin, and the Section 29 production formula.Bills of materials, supplier documents and process records kept with each style and lot.
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 clothing, footwear and textiles 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

Which rule of origin applies to clothing exported from Thailand to ASEAN?
Check the ATIGA product-specific rules for the garment's six-digit code first; the DFT publishes the 2022 rules and a table of production criteria for textiles and garments. If none is listed, the general rule applies.
Does a garment sewn in Thailand from imported fabric count as Thai origin?
It depends on the rule for its tariff code. Under the ATIGA general rule it needs 40% regional value content or a change of tariff heading; a product-specific textile rule, where listed, takes precedence.
How do I get a certificate of origin for textiles from Thailand?
The DFT sets out 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.
Can I get duty back on imported fabric, buttons and zips?
Yes, under Section 29 of the Customs Act B.E. 2560, if the garments are exported within one year of import and the claim is made within six months of export. Machinery and reusable tools are not refunded.
What does a Section 29 refund need from the manufacturer?
The importer gets approval in principle and a tax-privilege registration number, files the production formula and any transfer table, and then claims the refund after export. The exporter needs a registration number too.
Who issues a non-preferential certificate of origin for clothing?
The Department of Foreign Trade, the Federation of Thai Industries or the Thai Chamber of Commerce, according to what the importing country asks for.
Are counterfeit-branded clothes stopped at export from Thailand?
Yes. Goods with counterfeit or imitation trademarks are prohibited for import and export, and exporting them is an offence under Sections 244 and 246 of the Customs Act B.E. 2560.
How do I declare clothing for export from Thailand?
File an electronic export declaration (Kor Sor Kor 101/1) with the Customs Department with the invoice and packing list, yourself if registered or through a customs broker, and present the goods for release.
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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