G/RO/LDC/N/THA/1/Rev.1  
 
30 September 2022  
(22-7394) Page: 1/10 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREFERENTIAL RULES OF ORIGIN  
FOR LEAST DEVELOPED COUNTRIES  
THAILAND  
Revision  
The following communication, dated  29 September  2022, is being circulated at the re quest of the 
delegation of Thailand . 
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to notify preferential rules of 
origin as per the established procedures.1 In addition, as mandated by the Ministerial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Following such requirements, the following notification has been received from : Thailand . 
 
A. BASIC INFORMATION  
 
(1) Notifying member  Thailand  
(2) Date of entering into force of Rules 
of origin and any substantive 
modification thereof  17 November 2021  
 
(3) Date of expiration of Rules of origin 
if applicable  31 December 2026  
(4) Title of the preferential scheme for 
which legislation on Rules of origin is 
applicable  Thailand – Duty Free Quota Free (DFQF) Scheme for Least -
Developed Countries  
(5) Authority(ies) granting the 
preferential treatment  Thai Customs Department  
(6) National authorities in charge of 
Rules of origin administration  Rules of Origin Division, Customs Tariff Bureau,   
Thai Customs Department,   
1, Suntorn Kosa Road, Klong Toey,   
Bangkok, 10110   
Tel. +66 -2667-7015, +66 -2667-6458 
 
  
 
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/THA/1/Rev.1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I. BENEFICIARIES  
(1)  List of Beneficiaries  List of the Least Developed Countries are according to the 
United Nation (UN)  
(2)  Eligibility  List of Products are according to Notification of the Ministry 
of Finance Re: Exemption of Customs Duty for the Least 
Developed Countries.  
 
II. CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
(1) General criteria, if applicable for all products  
 (a) Definition of wholly obtained 
products  ARTICLE 3  
Wholly Obtained or Produced Goods  
Within the meaning of Article 2, the following shall be 
considered as wholly obtained or produced in the exporting 
DFQF beneficiary country:  
(a) Plant and plant products, including fruit, flowers, 
vegetables, trees, seaweed, fungi and live plants, grown 
and harvested, picked or  gathered in the exporting DFQF 
beneficiary country;  
(b) Live animals, including bacteria and viruses, born and 
raised in the exporting DFQF beneficiary country;  
(c) Goods obtained from live animals in the exporting DFQF 
beneficiary country;  
(d) Goods obtained from hunting, trapping, fishing, farming, 
aquaculture, gathering or capturing conducted in the 
exporting DFQF beneficiary country;  
(e) Minerals and other natural ly occurring substances, not 
included in paragraph (a) to (d) of this Article, extracted 
or taken from its soil, waters, seabed or beneath its sea  
(f) Goods of sea -fishing and other marine goods taken by 
vessels registered with a exporting DFQF beneficiary  
country and entitled to fly its flag and other goods2 taken 
from the waters, seabed or beneath the seabed outside 
the territorial water3 of that DFQF beneficiary country, 
provided that that DFQF beneficiary country has the 
rights to exploit such waters,  seabed and beneath the 
seabed in accordance with the applicable legislation of 
the DFQF beneficiary country or the relevant provisions 
of international law under the United Nations Convention 
on the law of  Sea4 
(g) Goods of sea -fishing and other marine p roducts taken 
from the high seas by vessels registered with a DFQF 
beneficiary country and entitled to fly the flag of that 
DFQF beneficiary country;  
(h) Goods processed and/or made on board factory ships 
registered with a DFQF beneficiary country and enti tled 
to fly the flag of that State, exclusively from goods 
referred DFQF beneficiary country to in paragraph (g) of 
this Article;  
(i) Goods  which are:  
     (i)  Waste and scrap derived from production and 
consumption in a DFQF beneficiary country provided 
that such goods are fit only for the recovery of raw 
materials; or  
 
2 "Other goods " refers to mi nerals and other naturally occurring substances extracted from the waters, 
seabed or beneath the seabed outside the territorial waters.  
3 For goods of sea -fishing obtained from outside the territorial waters ( e.g., Exclusive Economic Zone), 
originating status would be conferred to that State with whom the vessels used to obtain such products are 
registered with and whose flag is flown in the said vessel, and provided that that State has the rights to exploit 
it unde r international law.  
4 In accordance with international law, registration of vessels could only be made in one country.  G/RO/LDC/N/THA/1/Rev.1  
 
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       (ii) Used goods collected in a DFQF beneficiary country 
provided that such goods are fit only for the recovery 
of raw materials; and  
(j)  Goods obtained or produced in the exp orting DFQF 
beneficiary country from the goods referred to in 
paragraphs (a) to (i) of this Article.  
 (b) Describe the criteria for 
not-wholly produced 
products  ARTICLE 4  
Goods not Wholly Obtained or Produced  
For the purposes of Article 2(b), a goods shall be treated as 
an originating goods if the goods have a Qualifying Value 
content of not less than 50 percent of FOB calculated using 
the formula as described in Article 5 (Calculation of 
Qualifying Value Conte nt), and the final process of 
production is performed within a DFQF beneficiary country.  
 (c) Insert the formula for 
calculating ad valorem  
percentage  ARTICLE 5  
Calculation of Qualifying Value Content  
1. For the purpose of  Article 4 (Goods not Wholly Obtained 
or Produced), the formula for calculating the qualifying value 
content will be  
 
Where:  
QVC is the qualifying value content of a goods expressed as 
a percentage;  
VNM is the value of non -originating materials used in th e 
production of  
FOB means the free -on-board value of a goods, inclusive of 
the costs of transport to the port or site of final shipment 
abroad, as defined in Article 1(c)  of the Rules of Origin for 
Preferential Tariff Treatment for LDCs under Thailand’s DF QF 
Scheme  
2. For the purposes of calculating the QVC provided in 
paragraph 1 of this Article Value of Non -Originating 
Materials  shall be:  
(i) The CIF value at the time of importation of the goods or 
importation can be proven; or  
(ii) The earliest ascertai ned price paid for the goods of 
undetermined origin in the territory of the DFQF 
beneficiary country where the working or processing 
takes place;  
(2) Product specific rules of origin, where applicable  
 (a) Insert the link where the 
complete list of product 
specific rules of origin can 
be found.  - 
 (b) Insert the formula for 
calculating ad valorem  
percentage, when applied 
for product specific rule  - 
(3) Definition of non -originating 
material and originating material, 
if any  ARTICLE 1  
Definitions  
(h) originating goods or originating material means goods or 
material that qualifies as originating in accordance with 
the provisions of this Rules of Origin For Preferential 
Tariff Treatment For LDCs under Thailand’s Duty Free 
Quota Free (DFQF) Scheme  
G/RO/LDC/N/THA/1/Rev.1  
 
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  (4) List of insufficient working 
process, if any  ARTICLE 6  
Minimal Operations and Processes  
1. Notwithstanding any provisions in this Rules of Origin For  
Preferential Tariff Treatment For LDCs under Thailand’s Duty 
Free Quota Free (DFQF) Scheme, a goods shall not be 
considered to be originating in the territory of a DFQF 
beneficiary country if the following operation are undertaken 
exclusively by itself or  in combination in territory of that 
DFQF beneficiary country:  
(a) preserving operations to ensure that the good  remains in 
good condition during transport and  storage;  
(b) changes of packaging, breaking -up and  assembly of 
packages;.  
(c) simple5 washing, cleaning, removal of dust,  oxide, oil, 
paint or other coverings;  
(d) simple5 painting and polishing operations;  
(e) husking, partial or total bleaching, polishing and glazing 
of cereals and rice;  
(f) operations to colour  sugar or form sugar lumps;  
(g) simple5 peeling, stoning, or un -shelling;  
(h) sharpening, simple grinding or simple cutting;  
(i) sifting, screening, sorting, classifying, grading,  matching  
(j) simple placing in bottles, cans, flasks, bags,  cases, 
boxes, fixing on cards or boards and all other simple 
packaging operations;  
(k) affixing or printing marks, labels, logos and  other like 
distinguishing signs on goods or their packaging;  
(l)  simple mixing6 of goods, whether or not of  different 
kinds; 
(m)simple5 assembly of parts of articles to  constitute a 
complete article or disassembly of  goods into parts;  
(n) simple5 testing or calibrations; or  
(o) slaughtering of animals7 
(5) Rules for application of 
cumulation and related 
procedures if any  The scheme does not provide for cumulation.  
(6) Any other information that 
Member deems necessary  - 
 
III. DOCUMENTARY REQUIREMENTS  
(1) Certificate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin and/or any other proof 
of origin, if any  Rule 2  
Certificate of Origin (Form DFQF)  
1. A Certificate of Origin (Form DFQF) shall be on ISO A4 
size white paper in conformity to the specimen shown in 
Appendix 1 of this Ann ex. It shall be made in the English 
language only.  
2. A Certificate of Origin (Form DFQF) shall comprise 1 
original and 2 copies (Duplicate and Triplicate). The original 
Certificate of Origin (Form DFQF) shall be forwarded from 
the exporting DFQF beneficia ry country to the importer in 
the Kingdom of Thailand for submission to the customs 
authority of Thailand. The duplicate Certificate of Origin 
(Form DFQF) shall be retained by the issuing authority of the 
 
5 "simple" generally describes an activity which does not need special skills, machines, apparatus or 
equipment especially produced or i nstalled for carrying out the activity.  
6 "simple mixing " generally describes an activity which does not need special skills, machines, apparatus 
or equipment especially produced or installed for carrying out the activity. However, simple mixing does not 
include chemical reaction. Chemical reaction means a process (including a biochemical process) which result in 
a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement o f atoms in a molecule.  
7 Slaughtering means the mere killing of animals and subsequent processes such as cutting, chilling, 
freezing, salting, drying or smoking, for the purpose of preservation for storage and transport.  G/RO/LDC/N/THA/1/Rev.1  
 
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  exporting DFQF beneficiary country. The triplicate Certificate 
of Origin (Form DFQF) shall be retained by the producer or 
exporter of the exporting DFQF beneficiary country.  
3. Each Certificate of Origin (Form DFQF) shall bear a unique 
reference number separately given by each place or office of 
issuance.  
4. Signature with full name of authorized officials and seal of 
issuing authorities of the DFQF beneficiary country should be 
bared on a Certificate of Origin (Form DFQF).  
5. The tariff classification of the Harmonized System (HS)  on 
a Certificate of Origi n (Form DFQF) should be  indicated at 
the six -digit level, and the description of goods should be 
substantially identical to the description on the invoice and 
the description under the HS for the goods.  
6. To implement the provisions of Article 2 of Rules of Origin 
under DFQF, a Certificate of Origin (Form DFQF) shall 
indicate the relevant applicable origin criterion in Box 6.  
7. Multiple items declared on a same Certificate of Origin 
(Form DFQF) shall be allowed, provided that each item 
qualifies separately in its own rights. In case all the items 
could not be declared in one page, the attached sheet shall 
be on ISO A4 size whi te paper in conformity to the specimen 
shown in Appendix 2 of this Annex.  
 (b) Authority to be designated 
for issuance of certificate of 
origin  Rule 1  
Definitions  
(a) Issuing authority means any government authority or 
other entity authorized under the domestic laws, 
regulations and administrative rules of a DFQF 
beneficiary country to issue a Ce rtificate of Origin (Form 
DFQF)  
 (c) Prescribed form of Certificate 
of ori gin and/or any other 
proof of origin  Rule 2  
Certificate of Origin (Form DFQF)  
1. A Certificate of Origin (Form DFQF) shall be on ISO A4 
size white paper in conformity to the specimen shown in 
Appendix 1 of this Annex. It shall be made in the English 
langua ge only.  
2. A Certificate of Origin (Form DFQF) shall comprise 1 
original and two copies (Duplicate and Triplicate). 
The original Certificate of Origin (Form DFQF) shall be 
forwarded from the exporting DFQF beneficiary country to 
the importer in the Kingdo m of Thailand for submission to 
the customs authority of Thailand. The duplicate Certificate 
of Origin (Form DFQF) shall be retained by the issuing 
authority of the exporting DFQF beneficiary country. The 
triplicate Certificate of Origin (Form DFQF) shall be retained 
by the producer or exporter of the exporting DFQF 
beneficiary country.  
3. Each Certificate of Origin (Form DFQF) shall bear a unique 
reference number separately given by each place or office of 
issuance.  
4. Signature with full name of authorized officials and seal of 
issuing authorities of the DFQF beneficiary country should be 
bared on a Certificate of Origin (Form DFQF).  
5. The tariff classification of the Harmonized System (HS) on 
a Certificate of Origi n (Form DFQF) should be indicated at 
the six -digit level, and the description of goods should be 
substantially identical to the description on the invoice and 
the description under the HS for the goods.  
6. To implement the provisions of Article 2 of Rules of Origin 
under DFQF, a Certificate of Origin (Form DFQF) shall 
indicate the relevant applicable origin criterion in Box 6.  
7. Multiple items declared on a same Certificate of Origin 
(Form DFQF) shall be allowed, provided that each item 
qualifies separately in its own rights. In case the all items G/RO/LDC/N/THA/1/Rev.1  
 
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  could not be declared in one page, the attached sheet shall 
be on ISO A4 size whi te paper in conformity to the specimen 
shown in Appendix 2 of this Annex.  
Rule 3  
Issuance of a Certificate of Origin (Form DFQF)  
1. The exporter in the DFQF beneficiary country or his 
authorized representative shall submit written  application for 
a Certifi cate of Origin (Form DFQF) together with supporting 
documents proving that the goods to be exported qualify for 
the issuance of a Certificate of Origin (Form DFQF).  
2. A Certificate of Origin (Form DFQF) shall be issued by the 
issuing authorities of an exp orting beneficiary LDC when the 
goods to be exported can be considered as goods originating 
in that beneficiary LDC. For the purposes of determining 
originating status, the issuing authorities of the exporting 
DFQF beneficiary country shall have the right to request for 
supporting documentary evidence(s) or to carry out any 
check which they consider appropriate.  
3. A Certificate of Origin (Form DFQF) shall be issued prior to 
or at the time of shipment. In exceptional cases where a 
Certificate of Origin (For m DFQF) has not been issued at the 
date of shipment, the Certificate of Origin (Form DFQF) may 
be issued retroactively within one year from the date of 
shipment, in which case it shall bear the word "ISSUED 
RETROACTIVELY" in the Certificate of Origin (Form  DFQF) in 
Box 9.  
4. A Certificate of Origin (Form DFQF) shall be valid for a 
period of one year from the date of issuance.  
5 Neither erasures nor superimpositions shall be allowed on 
a Certificate of Origin (Form DFQF). Any alteration shall be 
made by:  
(a) striking out the erroneous materials and making any 
addition required. Such alterations shall be approved by 
an official authorized to sign a Certificate of Origin (Form 
DFQF) and certified with official seals and its official 
signatures with full name b y the issuing authorities; or  
(b) issuing a new Certificate of Origin (Form DFQF) to 
replace the erroneous one. The new Certificate of Origin 
(Form DFQF) shall bear the reference number and the 
date of issuance of the original Certificate of Origin (Form 
DFQF). The words "REPLACED C/O NO. … ISSUED DATE 
…" shall be endorsed in Box 9. The new Certificate of 
Origin (Form DFQF) shall take effect from the date of 
issuance of the original certification.  
6. In the event of theft, loss or destruction of a Certific ate of 
Origin (Form DFQF), the exporter may apply in writing to the 
issuing authorities of the DFQF beneficiary country which 
issued it for a certified true copy of the original and the 
duplicate to be made on the basis of the export documents 
in their pos session bearing the endorsement of the word 
"CERTIFIED TRUE COPY FOR THE ORIGINAL CERTIFICATE 
NO…DATED…" in Box 9. This copy shall bear the date of the 
original Certificate of Origin (Form DFQF). The certified true 
copy of a Certificate of Origin (Form DFQ F) shall be issued 
within the validity period of the original Certificate of Origin 
(Form DFQF) and on condition that the exporter provides to 
the issuing authorities of the DFQF beneficiary country the 
triplicate copy. The validity of certified true copy of the 
Certificate of Origin (Form DFQF) shall be the same effective 
days as the original certification.  
7. The authorized signature with full name and its official 
seal shall be entered in Box 11, which is reserved for the 
issuing authorities of DFQF bene ficiary country, may be 
autographed or electronically printed.  G/RO/LDC/N/THA/1/Rev.1  
 
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    Rule 4  
Presentation  
For the purposes of claiming preferential tariff treatment, at 
the time of importation an importer shall submit a valid 
Certificate of Origin (Form DFQF) together with other 
documents as required in accordance with the laws and 
regulations of Thailand to customs authorities.  
Rule 5  
Minor Error  
Where the originating status of the goods is not in doubt, 
the discovery of errors such as the slight discrepancies or 
omissions, typing errors or overrunning the margin of the 
designated field between the statement made in a Certificate 
of Origin (Form DFQF) and those made in the documents 
submitted to the customs authority of Thailand for the 
purpose of carrying out the formalities for importing the 
goods shall not ipso facto invalidate the Certificate of Origin 
(Form DFQF) if the Certificate of Origin (Form DFQF) does 
correspond to the goods submitted.  
Rule 6  
Two or More Invoices  
A Certificate of Origin (Form DFQF), in which numbers and 
dates of two or more invoices issued for a single shipment 
are indicated, should be accepted by the customs authority 
of Thailand.  
Rule 7  
Third Country Invoicing  
1. The customs authority of Thailand shall accept the  
Certificate of Origin (Form DFQF) in cases where the sales 
invoice is issued by a company located in a third country or 
by a LDCs exporter for the account of the said company, 
provided that the goods meet the requirements of Rules of 
Origin under DFQF.  
2. The Certificate of Origin (Form DFQF) shall bear the 
endorsement of the words "THIRD COUNTRY INVOICING" 
and provide information as name, address and country of 
the company issuing the invoice in Box 9. In the case where 
the goods are invoiced by a third c ountry, the number and 
date of the invoice issued by the exporters and the number 
and date of the invoice issued by the third country 
(if known) for the importation of the goods to the Kingdom 
of Thailand shall be indicated in the Certificate of Origin.  
 (d) Any other procedures applied 
for certificate of origin 
and/or any other proof of 
origin, if any  - 
(2) Direct shipment  
 (a) Rules applicable for direct 
shipment, if any  ARTICLE 7  
Direct Consignment  
1. Preferential tariff treatment shall be applied to goods 
satisfying the requirements of this Rules of Origin For 
Preferential Tariff Treatment For LDCs under Thailand’s Duty 
Free Quota Free (DFQF) Scheme and which are consigned 
directly from the territor ies of the exporting DFQF beneficiary 
country to Thailand  
2.The following shall be considered as consigned directly from 
the exporting DFQF beneficiary country to Thailand:  
(a) goods  transported from an exporting DFQF beneficiary 
country to Thailand;  
(b) goods transported through one or more DFQF beneficiary 
country, other than the exporting DFQF beneficiary 
country, or through a non - DFQF beneficiary country, 
provided that:  G/RO/LDC/N/THA/1/Rev.1  
 
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   (i) the transit entry is justified for geographical reason or 
by consideration re lated exclusively to transport 
requirements;  
 (ii) the goods have not entered into trade or consumption 
there; and  
 (iii) the goods have not undergone any operation there 
other than unloading and reloading or any other 
operation to preserve them in good condition.  
 (b) Documentary requirement 
for proof of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  Rule 8  
Documentation for Implementing  
Article 7(2)(b) (Direct Consignment)  
For the purpose of implementing Article 7(2)(b) ( Direct 
Consignment ) of this Rules of Origin under DFQF, where 
transportation is effected through the territory of one or more 
DFQF beneficiary country(s), other than the exporting DFQF 
beneficia ry country, or through non -beneficiary country(s), 
provided that the goods remain under the surveillance of the 
customs authority of the other DFQF beneficiary country(s), 
or non -beneficiary country(s), the following shall be produced 
to customs authority of Thailand:  
(a) An Air Waybill, a through Air Waybill, a Bill of Landing, a 
through Bill of Landing or a multimodal or combined 
transportation document, that certifies the transport from 
the exporting DFQF beneficiary country to the Kingdom 
of Thailand, as the case maybe. In the case of not having 
a through Air Waybill or through Bill of Land ing, 
supporting documents issued by the customs authority or 
other competent entity of other DFQF beneficiary 
country(s) that authorized this operation, according to its 
domestic legislation, are required;  
(b) An original  Certificated of Origin (Form DFQF)  issued by 
the issuing authorities of exporting DFQF beneficiary 
country; and  
(c) A commercial  invoice in respect of the goods.  
 
IV. VERIFICATION AND PENALTIES  
(1)  Procedure for verification of 
proofs of origin  Rule 9  
Verification Process  
1. The request for verifying a Certificate of Origin (Form 
DFQF) shall be carried out at random or whenever the 
customs authority of Thailand have reasonable doubts as 
the authenticity of the Certificate of Origin (Form DFQF), the 
originating status of the import ed goods, the achievement 
of goods -consigned requirements.  
2. For the purpose of implementing the provision of 
paragraph 1, the customs authority of Thailand shall do the 
official request for verifying the Certificate of Origin (Form 
DFQF) to the issuing a uthority in the exporting DFQF 
beneficiary country. A copy of the Certificate of Origin (Form 
DFQF) and relevant documents shall be sent with such 
request. While awaiting the results of the verification, the 
customs authority of Thailand shall suspend the provisions 
on preferential treatment. Release of the goods shall be 
offered to the importer, provided that they are not held to 
be subject to import prohibition, import restriction or fraud 
suspicion.  
3. After receiving a request for verification, the issu ing 
authority in the DFQF beneficiary country shall promptly 
respond to the request. Transmitting the result of 
verification shall be replied to Thailand within 4 months 
after the receipt of the request. The results of verification 
shall precisely determin e upon the authenticity of the 
Certificate of Origin (Form DFQF), the originating status of 
the goods, or the achievement of goods -consigned 
requirements as the request concerned.  G/RO/LDC/N/THA/1/Rev.1  
 
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  4. If there is no response from the issuing authority in the 
exporting DFQF beneficiary country within 4 months or if 
the reply does not provide sufficient information, a second 
communication shall be sen t. If the customs authority of 
Thailand does not receive the respond of the second 
communication within 3 months or the results of verification 
do not provide detailed information to prove the authenticity 
of the Certificate of Origin (Form DFQF),  the originating 
status of the goods, or the achievement of goods -consigned 
requirements, the customs authorities of Thailand shall 
deny the tariff preferences to goods declared in such 
Certificate of Origin (Form DFQF).  
5. If the custom authority of Thailand is not satisfied with 
the outcome of the retroactive check, it may, under 
exceptional cases, request for a verification visit to the 
exporting DFQF beneficiary country.  
(a) Prior to conducting the verification visit, the customs 
authority of Thailand shall notify the issuing authority of 
the exporting beneficiary LDC with an aim and means of 
the verification visit.  
(b) The verification visit shall be conducted not later than 4 
months after receipted the notification.  
In the case where the exporting DFQF beneficiary country 
fails to respond to the request for a verification visit, the 
customs authority of Thailand may de ny the tariff 
preferences to goods declared in such Certificate of Origin 
(Form DFQF).  
6. For the purposes of the verification process in paragraph 
2 to 5, the duplicate and triplicate of Origin (Form DFQF) 
and other relevant documents shall be kept for at  least 5 
years from the date of issuance by the issuing authority and 
the exporter or his authorized representative of the 
exporting DFQF beneficiary country.  
7. Any information communicated between the exporting 
DFQF beneficiary country and the Kingdom of  Thailand shall 
be treated as confidential and shall be used only for the 
purposes of verification of the Certificate of Origin (Form 
DFQF).  
(2)  Penalties for fraud and false 
declarations  Rule 12  
Action against Fraudulent Acts  
1. When it is suspected that fraudulent acts in connection 
with a Certificate of Origin (Form DFQF) have been 
committed, the government authority of the DFQF 
beneficiary country concerned shall cooperate in the action 
to be taken in the respective DFQF beneficiary count ry 
against the persons involved.  
2. Each DFQF beneficiary country shall provide legal 
sanctions for fraudulent acts related to a Certificate of 
Origin (Form DFQF).  
(3) Authorities and procedures for 
appeal in the case of dispute on 
verification  Customs Tariff Appeal  
Request a Review  
To dispute a decision, the importers first discuss the matter 
with the Customs officer who has made the decision in the 
Customs House at the port of entry/exit. If the decision is 
still disputed, the Customs officer at the po rt of entry/exit 
may forward the details of goods in dispute to the Customs 
Tariff Directorate located at the Customs Headquarters, 
requesting it to provide origin status of such goods. If the 
importers do not agree with the decision issued by the 
Customs Tariff Bureau, they are allowed to file an appeal to 
the Appeal Committee, via the Customs Tariff Bureau, 
within 30 days from the date they are notified of the 
decision.  
All requests must be made in writing and supported by 
relevant documents.  G/RO/LDC/N/THA/1/Rev.1  
 
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  Appeal Procedures  
The appeal procedures for Rules of Origin are similar to 
those of the tariff classification appeal. Thai Customs 
performs a full and impartial review of disputes on Rules of 
Origin, tariff classification and value for duty.  
Once the importer files an appeal within 30 days from the 
date of receiving the Assessment Notice from Customs, the 
relevant Customs officers will consider the reasons for the 
decision under review. The officers may contact you for  
(4) Requirement for preserving the 
documents  related to issuance of 
certificate of origin  Rule 9  
Verification Process  
6. For the purposes of the verification process in paragraph 
2 to 5, the duplicate and triplicate of Origin (Form DFQF) 
and other relevant documents shall be kept for at least 5 
years from the date of issuance by the issuing authority and 
the exporter or his authorized representative of the 
exporting DFQF beneficiary country.  
7. Any information communicated between the exporting 
DFQF beneficiary country and the Kingdom of Thailand sha ll 
be treated as confidential and shall be used only for the 
purposes of verification of the Certificate of Origin (Form 
DFQF).  
(5) Any other relevant information  - 
V. REFERENCE TEXTS  
(a) The legislative texts in one of the 
official WTO languages containing 
the preferential rules of origin 
applicable under a PTA granted 
under the Decision on Measures 
in Favour of Least -Developed 
Countries (Annex F of the Hong 
Kong Ministerial Declaration)  https://www.customs.go.th/cont_strc_simple_net_with_do
wnload.php?lang=en&ini_content=usage_fta_and_wto_01_
18&ini_ menu=menu_interest_and_law_160421_01&left_me
nu=menu_fta_and_wto   
(b) The full text of the administrative 
regulations concerning modalities 
for issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, 
including any requirements 
related to stamps to be u sed 
along with notification of stamps   
(c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit 
through third countries   
(d) The full texts of the modalities of 
the verification procedures and 
related penalties   
 
__________