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Exporting toys from Thailand

Toys leave Thailand on an electronic export declaration to the Customs Department. Goods with counterfeit trademarks or the national flag as a mark are prohibited. The Department of Foreign Trade issues certificates of origin, and import duty on imported plastics and parts used in exported toys can be refunded under Section 29.

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

Export declaration
Kor Sor Kor 101/1, filed electronically with the Customs Department
Prohibited
Counterfeit trademarks, copyright infringements, goods bearing the national flag
Certificate of origin
Department of Foreign Trade, through DFT SMART C/O
Trade fair samples
A.T.A. Carnet in place of the export declaration
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. 1Does any toy carry a trademark, character or flag the exporter has no right to use? 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 does the toy meet the rule of origin? Read more
  4. 4Were imported plastics, parts or packaging used, and will you claim the duty back? Read more
  5. 5Are samples going to a trade fair and coming back? Read more

The rules, by area

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

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

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

Samples and trade fairs

Goods sent abroad for a short time, such as display goods and samples, can travel under an A.T.A. Carnet.

  • An A.T.A. Carnet is an international customs document used in place of the export declaration and the re-import document, and it serves as security for the duty on goods admitted temporarily under the A.T.A. convention.
  • Goods covered include goods for display or demonstration at exhibitions, trade fairs and meetings, and samples shown to solicit orders, with conditions on some items.
  • On export the exporter presents the yellow export and re-import voucher and counterfoil; no invoice or packing list is lodged, and the goods are described on the voucher.

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

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 toys 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 toys 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 releases them on a green line or sends them for red-line inspection.
Can toys with copied characters or brands be exported from Thailand?
No. Goods infringing copyright and 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.
Can a toy carry the Thai national flag as a design?
Goods bearing the national flag as a mark or pattern are on the Customs Department's list of goods prohibited for import and export.
Which certificate of origin do toys need for ASEAN?
Form D under ATIGA from the Department of Foreign Trade, if the buyer claims the preference. The toy must be wholly obtained, reach 40% regional value content, change tariff heading, or meet its product-specific rule.
Do toys made from imported parts count as Thai origin?
Under ATIGA, if they have at least 40% regional value content of the FOB price or the imported parts change tariff heading. Non-originating parts failing the heading change may be overlooked up to 10% of FOB (de minimis).
Can I get duty back on imported plastic pellets used in toys?
Section 29 of the Customs Act B.E. 2560 refunds import duty on materials in exported goods; the Customs Department names plastic pellets and sheet in plastic products as an example. Export within one year of import and claim within six months of export.
How do I take toy samples to a trade fair abroad?
Use an A.T.A. Carnet, which replaces the export declaration and covers goods for display at exhibitions and trade fairs, and samples shown to win orders.
Can I post toys abroad without an export declaration?
Yes, if they 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 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.

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