, very Thai and simple: “whichever of both gives the highest amount of duties, will be the rate applied”.
Most of the imported goods are subject to import duties between 5 and 60%, but this percentage may be reduced or even eliminated under a Free Trade Agreement (FTA) or the Asean Free Trade Area (AFTA). Although AFTA does not apply a common external rate on imported goods – which is, for example, the case for the European Union – the ASEAN countries do apply lower rates if goods are imported out of the one of the member-countries (between zero and 5%) known as the Common Effective Preferential Tariff scheme