International Trade: Updates to Thailand’s Certificate of Origin Issuance under TCFTA and AKFTA

The Department of Foreign Trade (DFT) of Thailand has prepared draft notifications to revise the rules, procedures, and conditions for issuing preferential Certificates of Origin under two significant Free Trade Agreements (FTAs). These amendments primarily align the Product Specific Rules (PSRs) with the Harmonized System (HS) 2022 tariff classification, thereby preserving the eligibility of qualifying Thai-origin goods for reduced or exempted customs duties in the respective markets.

1.  Thailand-Chile Free Trade Agreement (TCFTA)
The draft notification governs the issuance of Form TC for goods exported from Thailand to Chile (or vice versa, where applicable). It updates procedures to reflect the transition of PSRs from HS 2012 to HS 2022, following formal decisions by the Thailand-Chile Free Trade Commission, Cabinet approval, and completion of diplomatic note exchanges in late 2025.
Principal features include:

       •  Electronic application submission via the DFT system or authorised agencies.

       •  Mandatory supporting documents: commercial invoice, transport document (e.g., Bill of Lading or Air Waybill), and origin qualification evidence, differentiated for agricultural and industrial products.

       •  Indication of origin criteria in Box 8 (e.g., WO, PE, CC, CTH, CTSH, QVC, SP).

       •  Validity period of 12 months from the date of issuance.

       •  Special provisions covering retroactive issuance (within 1 year, marked “Issued Retroactively”), non-party invoicing, de minimis deviations (DMI ≤10% FOB), accumulation (ACU), exhibition goods, corrections, and replacements.

       •  Retention of supporting documents for 5 years.
The notification is scheduled to enter into force on 1 April 2026, replacing the existing notification dated 2015.

2.  ASEAN-Korea Free Trade Agreement (AKFTA)
The draft notification pertains to the issuance of Form AK for goods originating in Thailand and exported to the Republic of Korea or other AKFTA member countries. It updates PSRs from HS 2017 to HS 2022, in accordance with joint decisions of relevant ASEAN-Korea sub-committees in mid-2025.
Principal features include:

       •  Electronic submission through the DFT system.

       •  Documentation requirements aligned with those under TCFTA, with specific procedures for agricultural goods (HS Chapters 01–24) and industrial goods (HS Chapters 25–97).

       •  Origin criteria to be indicated in Box 8 (e.g., WO, CTH, RVC 40%, CTC, WO-AK, RVC with actual percentage, CTH+RVC, Specific Processes).

       •  Validity period of 12 months.

       •  Mechanisms for retroactive applications (within 1 year, marked “ISSUED RETROACTIVELY”), back-to-back certification, exhibition goods, third-country invoicing, and replacements (marked “CERTIFIED TRUE COPY”).

       •  Retention of supporting documents for at least 3 years.
The notification is expected to take effect on 1 May 2026, superseding the 2015 notification.

Possible Public Impact:

These revisions are anticipated to deliver net positive outcomes for Thai exporters by ensuring continued and accurate access to preferential tariff treatment under TCFTA and AKFTA, thereby preserving cost competitiveness in the Chilean and Korean markets. Exporters may encounter short-term transitional requirements, including re-assessment of product HS classifications against the updated PSRs, recalculation of regional value content (where relevant), and verification of supply chain documentation. Any delay in adaptation could temporarily jeopardise eligibility for duty reductions or exemptions on specific shipments. Nevertheless, the sustained use of the DFT’s electronic issuance platform is expected to streamline processing, lower long-term administrative costs, and improve overall trade facilitation.

Key Takeaways:

•  The updates align Thailand’s Certificate of Origin procedures with HS 2022 under TCFTA (effective 1 April 2026) and AKFTA (effective 1 May 2026).

•  Exporters must promptly review and adjust HS classifications, origin calculations, and supporting documentation to maintain preferential tariff benefits.

•  The electronic submission system remains central, supporting greater efficiency and compliance.

•  Proactive preparation is essential to avoid disruptions in claiming duty preferences in Chile and Korea.

Author: Panisa Suwanmatajarn, Managing Partner.

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