Thailand does not have specific laws, judicial decisions or administrative rulings of general application relating to non-preferential rules of origin. Preferential rules of origin regarding the Global System of Trade Preferences (GSTP) are specified in Annex II of the GSTP Agreement. Imports from ASEAN countries are subject to the rules of origin for the ASEAN CEPT Scheme. A certificate of origin is required for GSTP or ASEAN preferential imports.
Preferential rules of origin differ amongst FTAs agreements: for bilateral agreements, i.e. TAFTA and TNZCEP, are specified in Chapter IV of these agreements. A certificate of origin is required for TAFTA, while the declaration of origin specified on the invoice or any other document issued in respect of the good is required for TNZCEP.
The Rules of Origin Division, under the Customs Tariff Bureau, Thai Customs reviews the progress of harmonization, improvement, and simplification of non?preferential and the preferential rules of origin.