G/RO/LDC/N/THA/1  
 
7 August  2017 
(17-4265) Page: 1/11 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREF ERENTIAL RULES OF OR IGIN FOR  
LEAST DEVELOPED COUN TRIES  
THAILAND  
The following communication, dated 21 July 2017, is being circulated at the reque st 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 o f 
origin as per the established procedures1. In addition, as mandated by the Ministerial Decision, t he 
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  9 April 2015  
3)  Date of expiration of Rules of origin 
if applicable  31 December 2020  
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 Divisi on, Customs Tariff Bureau,  
Thai Customs  Department,  
1, Suntorn Kosa Road, Klong Toey,  
Bangkok,  10110    
Tel. +66 -2667-7015, +66 -2667-6458     
 
B. INFORMATION ON RULES OF ORIGIN  
I.  BENEFICIARIES  
1)  List of Beneficiaries  List of the Least Developed Cou ntries 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 .   
                                                
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  
 
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  II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFO RMATION  
1)   General criteria, if applicable for all 
products   
 (a) Definition of wholly obtained 
products  ARTICLE 4  
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 captu ring conducted in the 
exporting DFQF beneficiary country;  
(e)  Minerals and other naturally occurring substances, not 
included in paragraph (a) to (d) of this Article, extracted 
or taken from its soil, waters, seabed or beneath its 
seabed in the exporting  DFQF beneficiary country;  
(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 goods 2 
taken from the waters, seabed or beneath the seabed 
outside the  territorial water 3 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 rele vant 
provisions of international  law under the United Nations 
Convention on the law of Sea 4  
(g)  Goods of sea -fishing and other marine products 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 entitled 
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   
 (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 exporting DFQF 
beneficiary country from the goods referred to in 
paragraphs (a) to (i) of this Article.  
                                                
2 "Other goods" refers to minerals 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 under international law.  
4 In accordance with international law, registration of vessels could only be made in one country.   
 G/RO/LDC/N/THA/1  
 
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   (b)  Describe the criter ia 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 has a Qualifying Value content 
of not less than 50 % of FOB calculated using the formula as 
described in Article 5 (Calculation of Qualifying Value 
Content), 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 Q ualifying 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   
FOB - VNM 
QVC =                                                      x 100 %  
FOB 
Where:  
 QVC is the qualifying value content of a goods expressed 
as a percentage;  
 VNM is the value of non -originating materials used in the 
production of a goods  
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 ascertained price paid for the goods of 
undetermined origin in the territory of the DFQF 
beneficiary country wher e 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.  None 
 (b)  Insert the formula for 
calculating ad valorem  
percentage, when applied for 
product specific rule  None 
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  
4) List of insufficient working process, 
if any  ARTICLE 6  
Minimal Operations and Processes  
Notwithstanding any provisions in this Rules of Origin under 
DFQF, 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 G/RO/LDC/N/THA/1  
 
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  packages;  
(c)  simple5 washing, cleaning, removal of dust, oxide, oil, 
paint or other coverings;  
(d)  simple4 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)  simple4 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) simple4 assembly of parts of articles to constitute a 
complete article or disa ssembly of goods into parts;  
(n)  simple4 testing or calibrations; or  
(o)  slaughtering of animals7 
5) Rules for application of cumulation 
and related procedures if any  None 
6) Any other information that member 
deems necessary  http://www.customs.go.th/cont_strc_download.php?lang=th&
current_id=142231324147505f4c464b46464b49  
 
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 Annex. It shall be made in the English 
language 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 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 exporting DFQF 
benefici ary 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 eac h 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 Sy stem 
(HS)ona Certificate of Origin (Form DFQF) should be 
                                                
5 "simple" generally describes an activity which does not need special skills, machines, apparatus or 
equipment especially produced or installed 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 breaki ng intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
7 Slaughtering means the mere killing of animals and subsequent processes such as cutting, chilling, 
freezing, salting, drying o r smoking, for the purpose of preservation for storage and transport.  G/RO/LDC/N/THA/1  
 
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  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 th e 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, provid ed that each item 
qualifies separately in its own rights. In case the all 
items could not be declared in one page, the attached 
sheet shall be on ISO A4 size white paper in conformity 
to the specimen shown in Appendix  2 of this Annex.  
 (b)  Authority to b e 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 C ertificate of Origin (Form 
DFQF);   
 (c)  Prescribed form of Certificate 
of origin 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 s pecimen shown in 
Appendix 1 of this Annex.  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 beneficiary country 
to the importer in the Kingdom of Thailand for 
submission to the customs aut hority 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 gi ven 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 Harmo nized System (HS) 
on a Certificate of Origin (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 imp lement 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 could not be declared in one page, the attached 
sheet shall be on ISO A4 size white paper in conformity 
to the specimen shown in Appendix  2 of this Annex.  
Rule 3  
Issuan ce of a Certificate of Origin (Form DFQF)  
1.  The exporter in the DFQF beneficiary country or his 
authorized representative shall submit written G/RO/LDC/N/THA/1  
 
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  application for a Certificate of Origin (Form DFQF) 
together with supporting documents proving that the 
goods t o 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 exporting beneficiary LDC 
when the goods to be exported can be considered as 
goods origi nating 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 the y 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 (Form 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 is 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 by 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. T he 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 Certificate 
of Origin (Form DFQF), the exporter may apply in writing 
to the issuing auth orities 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 possession bearing the endorsement 
of the word "CERTIFIED TRUE COPY FOR THE ORIGINA L 
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 DFQF) shall be issued within the validity period of 
the original Certificate of Ori gin (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 to be entered in Box 11, which is reserved for 
the issuing authorities of DFQF beneficiary country, may 
be autographed or electronically printed.  
Rule 4  
Presen tation  
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 Thaila nd to customs authorities.  G/RO/LDC/N/THA/1  
 
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  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 stat ement 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 Orig in (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 prov ide 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 
country, 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 http://www.customs.go.th/cont_strc_download_with_docno_d
ate.php?lang=th&current_id=142231324149505f49464b4946
4b49 
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 under 
DFQF and which are consigned directly from the 
territories 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) g oods transported 
through one or more DFQF beneficiary country, other 
than the exporting DFQF beneficiary country, or through 
a non - DFQF beneficiary country, provided that:  
 (i)  the transit entry is justified for geographical reason 
or by consideration r elated 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 Rule 8  G/RO/LDC/N/THA/1  
 
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  proof of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if any  Documentation for Implementing Article 7(2)(b) (Direct 
Consignmen t) 
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 
beneficiary 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 Thailan d:  
(a)  An Air Waybill, a through Air Waybill, a Bill of Lading, a 
through Bill of Lading 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  may be. In the case of 
not having a through Air Waybill or through Bill of 
Landing, supporting documents issued by the customs 
authority or other competent entity of other DFQF 
beneficiary country(s) or non -beneficiary country(s) that 
authorized this oper ation, according to its domestic 
legislation, are required;  
(b)  An original Certificate 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.  VERIFICA TION 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 imported 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 authority in the exporting 
DFQF beneficiary country. A copy of the Certificate of 
Origin (Form DFQF) and relevant documents shall be 
sent with such r equest. 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 issuing 
authority in the DFQF beneficiary country shall promptly 
respond to the request. Transmitting the result of 
verification shall be replied to T hailand within 4 months 
after the receipt of the request. The results of 
verification shall precisely determine upon the 
authenticity of the Certificate of Origin (Form DFQF), the 
originating status of the goods, or the achievement of 
goods -consigned requi rements as the request 
concerned.  
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 send. If the custom s 
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), G/RO/LDC/N/THA/1  
 
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  the originating status o f 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 wi th 
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 fa ils to respond to the request for a 
verification visit, the customs authority of Thailand may 
deny 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, th e 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 conce rned shall cooperate in the 
action to be taken in the respective DFQF beneficiary 
country 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 t he port of entry/exit. If the decision is still 
disputed, the Customs officer at the port 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 statu s 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.  
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 o n Rules of Origin, tariff 
classification and value for duty.  
Once the importer file 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 revi ew. The officers may contact you for G/RO/LDC/N/THA/1  
 
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  additional information. To make a decision, the officer will 
consider all the evidence and arguments provided and the 
relevant laws and policy. Finally, the case will be ruled by the 
Appeal Committee.  
A decision letter  will be mailed to you once the decision has 
been made. If the Appeal Committee agrees with your 
arguments, you will receive a notice of decision approving 
your request. However, if the officer's research does not 
support your arguments, the officer will a dvise you in writing 
of the proposed decision and reasons of the Appeal 
Committee.  
During the appeal procedures, the importers are generally 
allowed to take their goods from Customs custody by placing a 
security with Customs.  
External Appeals  
If you disag ree with the decision made by the Appeal 
Committee matters, you have the right to file an appeal to the 
court within 30 days.  
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 authoriz ed 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 verificati on of the Certificate of Origin 
(Form DFQF).  
5) Any other relevant information  http://www.customs.go.th/cont_strc_download_wi th_docno_d
ate.php?lang=th&current_id=142231324149505f49464b4946
4b49 
 
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 Measu res in 
Favour of Least -Developed 
Countries (Annex F of the Hong 
Kong Ministerial Declaration)  http://www.customs.go.th/cont_strc_download.php? lang=th&
current_id=142231324149505f46464b49464b4c  
(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 ma de, including 
any requirements  related to 
stamps to be used along with 
notification of stamps  http://www.customs.go.th/cont_s trc_download_with_docno_d
ate.php?lang=th&current_id=142231324149505f49464b4946
4b49 
(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 pref erence -giving 
countries including transit through 
third countries  http://www.customs.go.th/cont_strc_download_with_docno_d
ate.ph p?lang=th&current_id=142231324149505f49464b4946
4b49 G/RO/LDC/N/THA/1  
 
- 11 - 
 
  (d) The full texts of the modalities of 
the verification procedures and 
related penalties  http://www.customs.go.th/cont_strc_download_with_docno_d
ate.php?lang=th&current_id=142231324149505f49464b4946
4b49 
__________