{"id":93895,"date":"2026-11-05T23:29:32","date_gmt":"2026-11-05T16:29:32","guid":{"rendered":"https:\/\/ktclogistics.co.th\/?p=93895"},"modified":"2026-11-05T23:38:41","modified_gmt":"2026-11-05T16:38:41","slug":"certificate-of-origin","status":"publish","type":"post","link":"https:\/\/ktclogistics.co.th\/en\/certificate-of-origin\/","title":{"rendered":"What Is a Certificate of Origin (C\/O)? Form D, Form E &#038; More"},"content":{"rendered":"<h2>What Is a C\/O (Certificate of Origin)?<\/h2>\n<p>A <strong>Certificate of Origin (C\/O)<\/strong> is a document that confirms the country in which exported goods originate. For importers, the C\/O is the key evidence used to claim reduced or zero import duty under a free trade agreement (FTA). Without a valid C\/O, the importer pays duty at the normal rate, even if the goods really were produced in a partner country. For Thai exporters, the C\/O is a document that overseas buyers often request so they can claim the tariff preference in their own country.<\/p>\n<h2>Preferential vs. Non-preferential C\/O: What Is the Difference?<\/h2>\n<ul>\n<li><strong>Preferential C\/O:<\/strong> Issued under the rules of origin of a specific FTA, such as Form D, Form E or Form RCEP, and used to claim reduced or zero import duty in the partner country. The goods must meet the origin criteria set by the agreement; simply being shipped from that country is not enough.<\/li>\n<li><strong>Non-preferential C\/O:<\/strong> Shows which country the goods come from when the buyer or the destination country requires proof of origin, but does not grant any duty reduction. The Department of Foreign Trade (DFT) issues the general Form C\/O alongside the FTA forms.<\/li>\n<\/ul>\n<h2>Common C\/O Forms for Thai Importers and Exporters<\/h2>\n<p>Each agreement has its own proof of origin, so importers must use the form that matches the agreement under which they are claiming the preference. The table below summarizes the main forms used under the agreements Thailand is party to.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Agreement<\/th>\n<th>Partner countries<\/th>\n<th>Proof of origin<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>ASEAN (AFTA\/ATIGA)<\/td>\n<td>ASEAN member states<\/td>\n<td>Form D (now mainly issued as e-Form D) or an Origin Declaration by a Certified Exporter<\/td>\n<\/tr>\n<tr>\n<td>ASEAN-China (ACFTA)<\/td>\n<td>China<\/td>\n<td>Form E<\/td>\n<\/tr>\n<tr>\n<td>RCEP<\/td>\n<td>ASEAN, China, Japan, South Korea, Australia, New Zealand<\/td>\n<td>Form RCEP or self-certification of origin by a registered exporter<\/td>\n<\/tr>\n<tr>\n<td>ASEAN-Korea (AKFTA)<\/td>\n<td>South Korea<\/td>\n<td>Form AK<\/td>\n<\/tr>\n<tr>\n<td>ASEAN-Japan (AJCEP)<\/td>\n<td>Japan<\/td>\n<td>Form AJ<\/td>\n<\/tr>\n<tr>\n<td>Thailand-Japan (JTEPA)<\/td>\n<td>Japan<\/td>\n<td>Form JTEPA<\/td>\n<\/tr>\n<tr>\n<td>ASEAN-Australia-New Zealand (AANZFTA)<\/td>\n<td>Australia, New Zealand<\/td>\n<td>Form AANZ<\/td>\n<\/tr>\n<tr>\n<td>ASEAN-India (AIFTA)<\/td>\n<td>India<\/td>\n<td>Form AI<\/td>\n<\/tr>\n<tr>\n<td>Thailand-Australia (TAFTA)<\/td>\n<td>Australia<\/td>\n<td>Form FTA (Thai-Australia)<\/td>\n<\/tr>\n<tr>\n<td>Thailand-New Zealand (TNZCEP)<\/td>\n<td>New Zealand<\/td>\n<td>Self-certification of origin by the producer or exporter on the invoice, with no government certification required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>There are also other bilateral agreements, such as Thailand-India, Thailand-Peru and Thailand-Chile. Note that some countries have more than one agreement with Thailand. Goods from Japan, for example, may qualify under JTEPA, AJCEP and RCEP, and the duty rates and rules of origin under each may differ. Importers should compare the options first, then ask the seller to obtain the form for the agreement they have chosen.<\/p>\n<h2>Who Issues C\/Os in Thailand?<\/h2>\n<p>Thailand&#8217;s FTA certificates of origin are issued by the <strong>Department of Foreign Trade (DFT), Ministry of Commerce<\/strong>. Exporters must first register as system users and then apply electronically. The main system today is <strong>DFT SMART C\/O<\/strong>, which began accepting applications for Form E, Form AK and the general Form C\/O on 15 February 2024, for Form AANZ, Form JTEPA and Form Thai-Australia on 15 May 2024, and started issuing e-Form D on 28 April 2025.<\/p>\n<h3>e-Form D and the ASEAN Single Window<\/h3>\n<p>ASEAN member states began full issuance and acceptance of e-Form D through the ASEAN Single Window (ASW) on 1 January 2024. Since then, paper Form D is issued and accepted only when there are technical problems with the system. On the Thai side, once the DFT approves an e-Form D, the data is sent through the National Single Window (NSW) and the ASW to customs in the destination country. The importer there uses the e-Form D <strong>Reference Number<\/strong> instead of a paper original.<\/p>\n<p>Conversely, when importing goods from ASEAN into Thailand under an e-Form D, the importer must enter the e-Form D reference number in the import declaration, together with supporting documents such as the invoice and, where customs requires it, the bill of lading.<\/p>\n<h3>Self-Certification of Origin<\/h3>\n<p>Some agreements allow exporters to certify origin themselves, without obtaining a C\/O from a government agency.<\/p>\n<ul>\n<li><strong>ASEAN:<\/strong> Under ASEAN-wide Self-Certification (AWSC), a Certified Exporter can make an Origin Declaration on the invoice or another commercial document, such as a billing statement, delivery order or packing list, but only for products registered with the DFT.<\/li>\n<li><strong>RCEP:<\/strong> The DFT has issued an announcement on registration and self-certification of origin under this agreement.<\/li>\n<li><strong>Thailand-New Zealand:<\/strong> The producer, exporter or an authorized representative can certify origin directly on the invoice.<\/li>\n<\/ul>\n<p>The DFT runs a Self-Origin-Certification (SOC) system at soc.dft.go.th for this purpose. Importers should be aware that under AWSC, declarations made by an exporter or signatory not listed in the ASEAN database, or made for products that have not been registered, will not be accepted by the importing country.<\/p>\n<h2>How Importers Use a C\/O to Claim Reduced Duty at Thai Customs<\/h2>\n<p>FTA duty preferences are not applied automatically. The importer must claim them during clearance, which is part of the <a href=\"https:\/\/ktclogistics.co.th\/en\/import-procedure-thailand\/\">commercial import procedure in Thailand<\/a>. The steps are as follows.<\/p>\n<ol>\n<li><strong>Check the tariff code and conditions before ordering:<\/strong> FTA preferences are tied to the goods&#8217; tariff classification (HS Code). Check which agreements reduce duty on that code and which origin criteria the goods must meet. Under ATIGA, for example, the general rule is that the goods are wholly obtained or produced in the country (WO), have a regional value content of at least 40% of the FOB price (RVC 40%), or undergo a change in tariff heading at the 4-digit level (CTH). Always check the Product Specific Rules first.<\/li>\n<li><strong>Review a draft C\/O before the seller applies:<\/strong> Ask for a draft C\/O and check it against the invoice and bill of lading, because amending a C\/O after issue requires the issuing authority to certify the correction or issue a new certificate.<\/li>\n<li><strong>Declare the preference claim in the import declaration:<\/strong> The customs broker enters the preference code for the agreement on each line item, along with the C\/O details, and submits it to the Thai Customs Department&#8217;s system.<\/li>\n<li><strong>If the C\/O has not arrived yet:<\/strong> Follow the Thai Customs announcement for that agreement. For ASEAN-China, for example, Customs Announcement No. 218\/2564 (2021) requires the importer to declare the intention to claim the preference and pay duty at the normal rate before the goods leave customs control, then submit Form E later to claim a refund. If the intention was not declared, the importer must request an amendment to the declaration, with an explanation, before release.<\/li>\n<li><strong>Keep documents ready for verification:<\/strong> Customs in the importing country may ask the exporting country to verify a C\/O retroactively. While awaiting the result, the preference may be suspended, but the goods can still be released under the prescribed administrative measures, provided they are not prohibited or restricted goods and there is no suspicion of fraud.<\/li>\n<\/ol>\n<h2>Why C\/O Preference Claims Are Often Rejected<\/h2>\n<p>The examples below are based on the operational procedures for Form D under ATIGA. Other agreements follow similar principles, but the details and time limits may differ.<\/p>\n<h3>1. C\/O details do not match the documents and the actual goods<\/h3>\n<p>The description, quantity, weight, and marks and numbers of packages on the C\/O must match the goods exported and the documents submitted to customs. Minor discrepancies, such as typing errors, do not automatically invalidate a C\/O if the origin of the goods is not in doubt and it can be shown that the documents correspond to the goods. Where the exporting and importing countries classify the goods under different tariff codes, the goods are released on payment of the normal (MFN) rate or the higher preferential rate, and the excess duty is refunded once the classification issue is resolved.<\/p>\n<h3>2. The goods do not meet the origin criteria<\/h3>\n<p>The C\/O must state the origin criterion the goods qualify under, and customs in the importing country has the power to reject a C\/O if it considers that the goods do not meet the agreement&#8217;s origin rules, even when the document was genuinely issued by the partner country&#8217;s authority. One example is goods produced outside the region and routed through a member state without the processing the criteria require. A rejected C\/O is marked and returned to the issuing authority within 60 days, with the reasons stated.<\/p>\n<h3>3. The C\/O is submitted after it has expired<\/h3>\n<p>Proof of origin under ATIGA is valid for 12 months from the date of issue and must be submitted to customs within that period. Exceptions apply in cases of force majeure or other reasons beyond the exporter&#8217;s control, or where the goods were imported before the C\/O expired. Forms under other agreements may have different validity periods, so check every time.<\/p>\n<h3>4. Invoices issued by a third country (Third Country Invoicing)<\/h3>\n<p>Buying through a trading company located outside the producing country is allowed, but the exporter must mark &#8220;Third Country Invoicing&#8221; on the Form D and state the name and country of the company issuing the invoice. If this is not indicated, the details on the C\/O will not match the invoice used for customs clearance.<\/p>\n<h3>5. Back-to-Back C\/Os and transit through other countries<\/h3>\n<p>A Back-to-Back C\/O is a C\/O issued by an intermediate member country on the basis of the original C\/O from the first exporting country. The Back-to-Back C\/O must show the reference number and issue date of the original C\/O and the FOB price in the intermediate country, and for partial shipments the total quantity must not exceed the quantity on the original C\/O. For goods shipped through a non-party country, the importer must present a Through Bill of Lading issued in the exporting country and documents showing that the direct consignment conditions have been met.<\/p>\n<h2>Checklist Before Claiming Reduced Duty with a C\/O<\/h2>\n<ol>\n<li>Confirm the HS Code and compare the FTA duty rate with the normal rate.<\/li>\n<li>Decide on the agreement and form, and tell the seller before the shipment date.<\/li>\n<li>Check the draft C\/O, including the exporter and consignee names, description of goods, quantity, weight, package marks, tariff code, origin criterion, and invoice number and date, against the invoice and bill of lading.<\/li>\n<li>For third-country invoicing or Back-to-Back cases, check that these are fully indicated on the form.<\/li>\n<li>Check the C\/O&#8217;s issue date and validity against the date the goods will arrive in Thailand.<\/li>\n<li>For an e-Form D, get the reference number from the seller before the goods arrive.<\/li>\n<li>Send the C\/O to your customs broker before the declaration is filed. If you have not received it yet, declare your intention to claim the preference under that agreement&#8217;s rules before taking delivery.<\/li>\n<li>Keep the C\/O and supporting documents on file in case of a retroactive verification.<\/li>\n<\/ol>\n<p>For advice on choosing the right C\/O form, checking documents before import, or customs clearance to claim FTA duty preferences, contact KTC Global Logistics at 02-286-1967 or LINE: @ktclogistics.<\/p>\n<div class=\"related-services\">\n<h3>Related services<\/h3>\n<ul>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/customs-clearance\/\">Import and export customs clearance<\/a><\/li>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/import-service\/\">Import services to Thailand<\/a><\/li>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/register-paperless\/\">Thai Customs registration (Paperless)<\/a><\/li>\n<\/ul>\n<p>Related article: <a href=\"https:\/\/ktclogistics.co.th\/en\/import-procedure-thailand\/\">How to import goods into Thailand: 7 customs steps<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A guide to the Certificate of Origin (C\/O) and the main forms, including Form D, Form E and RCEP: how to use a C\/O to claim reduced import duty at Thai Customs, common reasons claims are rejected, and a pre-import checklist.<\/p>\n","protected":false},"author":1,"featured_media":92771,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[256],"tags":[],"class_list":["post-93895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-import-export-customs-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/93895","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/comments?post=93895"}],"version-history":[{"count":2,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/93895\/revisions"}],"predecessor-version":[{"id":93897,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/93895\/revisions\/93897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/media\/92771"}],"wp:attachment":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/media?parent=93895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/categories?post=93895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/tags?post=93895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}