Completing Certificates of Origin for Thailand

1. Certificates of Origin ('CO') can only be certified for Registered Exporters to Thailand.
2. Registered Exporters are issued with a reference number upon approval of their registration. This number should be included in the CO.
3. Six-digit HS codes for each product included in the CO must be listed.
4. The specific HS codes noted on any CO must match the codes noted on the Exporter's Deed of Declaration, completed as part of the Exporter Registration process, otherwise the CO cannot be issued.
5. The 'Origin Criterion' must also be included for each product by inserting  'WO' for Wholly Obtained rules and 'PS' for Product Specific rules in the column provided.
6. CO details must be typed -- we are unable to accept handwritten forms.
7. CO can be presented to ACCI by courier, post or delivered in person.
8. The phrase, which declares the goods meet the Australia-Thailand FTA Rules of Origin requirements, must be signed by an 'Authorised Exporter Signatory', in the space provided.
9. All copies of the CO must have an original signature.
10. Please ensure that sufficient copies are provided and be sure to include and additional copy, which is retained by ACCI for auditing purposes.
11. We are unable to certify any CO containing corrections or deletions.
12. Fees -- refer to attached price list.
13. Business hours are 9.00 am - 5.00 pm, Monday to Friday. You may experience some delay in service between 12.00 pm - 2.00 pm.

Counsel advising client should note, in particular, the requirements of:
• Item 8 - prudent business practices would ensure that several authorised signatories are registered, to compensate for staff absences, due to holidays, illness and business travel, so as to avoid the inability to obtain a certificate because the authorised signatory is unavailable at the required time.
• Item 9 - as all copies must have an original signature, applications for a CO cannot be submitted by fax.
• Item 10 - ACCI requires and additional copy for auditing functions. This reinforces the compliance requirements on behalf of the client, to avoid penalties/sanctions.

The CO itself makes reference to Chapter 4 and Article 407 as the respective basis for the declaration by the exporter and the certification by the authorised body.

As long as the applicant has fulfilled the requirements of the authorised body, the issue of the CO is quick and mostly achieved on the same day of lodgement with a modest cost.

Counsel should remind client that preferential duty treatment is based on the provision of the CO at the time of import clearance of each consignment in Thailand. The failure to furnish the CO in a timely manner to the Thai importer may have dire financial consequences through the loss of preferential treatment.

The import process in Australia follows a different procedure, which is outlined in the next section.

5.2 IMPORTING THAI ORIGIN GOODS IN AUSTRALIA

Section 16 of the Customs Tariff Act 1995 ('CTA') provides that the rates of customs duty for Thai originating goods are free, unless otherwise specified in Schedule 6. There are provisions for certain special safeguard actions as outlined in Schedule 16A of the CTA, but their discussion is outside the scope of this paper.

Section 153ZD of the Customs Act contains provisions for the classification of Thai originating goods including:
153ZD (1) (d) the importer of the goods holds, at the time the goods are imported, a Certificate of Origin, or a copy of one for the goods. [FN23]

For a CO to be acceptable, it must be issued by any of the following bodies in Thailand: [FN24]
• Department of Foreign Trade Ministry of Commerce.
• Department of Foreign Trade Ministry of Commerce, and any government body authorised to issue certificates of origin in accordance with the laws, regulations and policies applying to that Department.
• Any body authorised by the Government of Thailand, subject to agreement between the parties.

The provision of a CO does not exonerate the consignment from ACS or quarantine intervention, as required. The CO merely provides preferential treatment and not a means to avoid scrutiny during the border clearance functions. Where the CO is not available at the time of import clearance, no preferential treatment is afforded to the importer. The Customs Act is specific about this requirement.

---