G/C/W/714  
WT/COMTD/N/46  
 
23 July 2015  
(15-3760)  Page: 1/2  
Council for Trade in Goods  
Committee on Trade and Development Original: English  
 
  NOTIFICATION OF PREFERENTIAL TARIFF TR EATMENT FOR LDCS (AS PER PARAGRAPH 2 
OF WT/L/304 AND WT/L/759) AND TRANSPARENCY MECHANISM FOR PREFERENTIAL 
TRADE ARRANGEMENTS (AS PER WT/L/806 AND WT/COMTD/73)  
 
1. Notifying Member:  Thailand 
2. Date of notification:  21 July 2015 
3. Notification provision in the Transp arency Mechanism for Preferential Trade 
Agreements (WT/L/806): 
[  ] Paragraph 1(a) 
(PTAs falling under paragraph 2 of the Enabling Clause, with the exception of 
paragraph (c)) 
[X] Paragraph 1(b) (PTAs taking the form of preferential treatm ent accorded by any Member to products of 
least-developed countries) 
[  ] Paragraph 1(c) (Any other non-reciprocal preferential trea tment to products authorised under the WTO 
Agreement) 
4. Number of beneficiaries (i ncluding of any sub-schemes):  All least-developed 
countries (LDCs) as classified by the United Nations 
5. Date of entry into Force:  9 April 2015 
6. Date of last renewal (if applicable): not applicable 
7. Brief description of the Pr eferential Trade Arrangement:   
 
Thailand's Duty Free Quota Free (DFQF) Scheme is a unilateral non-reciprocal tariff 
preference scheme for LDCs. Under the scheme: 
i. The preferential tariff treatments are granted, since 9 April 2015 to 31 December 
2020, to all least-developed countries as classified by the United Nations. 
ii. Customs duties and quota is exempted for 6,998 products (at 8-digit HS code 
level), accounting for 73.21 per cent of all tariff lines of Thailand.  
iii. To claim preferential tariff treatment, exported products from least-developed 
countries must be satisfied all requirements specified in Duty Free Quota Free Rules of Origin.   
iv.  The preferential tariff treatments may be suspended temporarily or permanently, 
in respect of all or of certain products originating in a least-developed country, 
in case of fraud, irregularities or systematic failure to comply with or to ensure compliance with the rules concerning the origin of the products and with the 
procedure related thereto. 
v.  If, as a result of the preferential tariff  treatments applied under this scheme, an 
originating products of a least-developed country is being imported in increased G/C/W/714 • WT/COMTD/N/46 
 
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  quantities and under conditions as to cause serious disruption, or threat thereof, 
to a domestic industry producing like or directly competitive products, such a 
preferential tariff treatment may be suspended and the normal tariff duties on 
that product may be reintroduced. 
 The scheme has been made operational vide Notification of the Ministry of Finance, Re: 
Exemption of Customs Duty for the Least Developed Countries, dated 30 March 2015 and 
the relevant rules of origin. The notification is available in the Government Gazette, Vol No. 132 Special Chapter 80d Dated 8th April B.E. 2558 (A.D. 2015) and in the website of 
the Government of Thailand (The Customs Department)  www.customs.go.th   
 
8. Text and any related instruments (e .g. regulations, annexes, schedules, 
protocols) are: 
[X ] submitted to the WTO Secretar iat (electronic format) in English 
[X] available from the following  official Internet link(s):  
http://www.customs.go.th/wps/wcm/connect/Library+cus501th/InternetTH/5/9_1/dfqf/