A 2026 guide to export consulting in Thailand: required documents, customs procedure, Form D / Form E / Form AANZ certificates of origin, BOI duty.

# Export Consulting in Thailand: Documents, Duties, and FTAs Foreign Buyers Should Know When a shipment leaves Laem Chabang or Suvarnabhumi, the paperwork that travels with it determines whether your goods clear customs in 24 hours or sit in bond for two weeks. **Export consulting in Thailand** exists because the rules are genuinely tricky — but most of the value is captured by getting six documents right and choosing the correct Free Trade Agreement. This is the briefing TUSKO gives every new foreign buyer. ## The six core export documents 1. **Commercial invoice** — must match the PO and the packing list to the cent. 2. **Packing list** — gross/net weights, dimensions, carton count, marks. 3. **Bill of Lading (B/L) or Air Waybill (AWB)** — issued by the carrier or forwarder. 4. **Certificate of Origin** — issued by the Department of Foreign Trade (DFT) or an authorized Chamber. The *type* of CO (Form D, E, AANZ, AI, AK, AJ, AHK, RCEP, Form A, generic) drives your duty rate at destination. 5. **Export declaration (e-Customs Paperless)** — filed through the Thai Customs paperless system before goods leave the factory. 6. **Product-specific certificates** — Phytosanitary (food, rubber), FDA (cosmetics, supplements), DOA permits, Form Q for organic, CITES for certain materials. Missing or mismatched values across documents 1–3 is the **#1 reason** for customs holds at destination — not anything exotic. ## Free Trade Agreements that change the math Thailand is party to 14 active FTAs in 2026. The ones that matter most for foreign buyers: | Agreement | Coverage | Form | |---|---|---| | ATIGA (ASEAN) | Intra-ASEAN | Form D | | ACFTA | ASEAN–China | Form E | | AANZFTA | ASEAN–Australia/NZ | Form AANZ | | AJCEP / JTEPA | ASEAN/Thailand–Japan | Form AJ / JTEPA | | AKFTA | ASEAN–Korea | Form AK | | AIFTA | ASEAN–India | Form AI | | AHKFTA | ASEAN–Hong Kong | Form AHK | | RCEP | 15 Asia-Pacific countries | Form RCEP | | TAFTA | Thailand–Australia | TAFTA CO | | Thai-Peru FTA | Thailand–Peru | TPFTA CO | The EU, UK, and US have **no FTA** with Thailand, so exports there pay MFN duty unless GSP (where still available) applies. This is exactly why **China-Plus-One via Thailand** works for the right HS codes — see [Section 301 Tariff Workaround Through ASEAN Sourcing](/blog/section-301-tariff-workaround-asean-2026). ## BOI duty and tax privileges Factories with **Board of Investment (BOI)** promotion can import raw materials and machinery duty-free, claim 3–8 year corporate-tax holidays, and access streamlined work permits for foreign technicians. As a buyer, this matters because: - BOI factories quote lower because their input costs are lower. - They are typically newer, better-equipped, and audit-ready. - They can use the **One-Stop Service Center** to expedite your visit visas. See: [BOI Thailand Benefits for Foreign Manufacturers (2026 Guide)](/blog/boi-thailand-benefits-foreign-manufacturers-2026). ## Common export consulting mistakes 1. **Wrong HS code on the export declaration.** Thai customs is forgiving; the destination customs is not. Get the HS code agreed with your destination broker *before* the first shipment. 2. **Skipping the Certificate of Origin** because "duty is low anyway". Even 4% on a 40HQ container is real money, and CO costs ~USD 30 to issue. 3. **Self-certification without proper authorization** under the ASEAN-Wide Self-Certification Scheme (AWSC). Only Certified Exporters can do this. 4. **Letting the factory pick the forwarder.** Their freight markup can erase the unit-price savings. 5. **No INCOTERMS in the PO.** "FOB Bangkok" is not an INCOTERM. "FOB Laem Chabang (Incoterms 2020)" is. ## What TUSKO's export consulting includes - HS-code classification opinion (Thai + destination side). - FTA eligibility analysis and CO application support. - Forwarder RFQ and INCOTERM optimization. - Pre-shipment document review (one human reads every page). - Destination customs broker introduction. - Landed-cost modeling — try our [Landed Cost Calculator](/landed-cost-calculator). Flat-fee per shipment, no retainer. [Talk to our export team](/contact). --- *TUSKO Consulting — export consulting and ASEAN sourcing from Bangkok. Updated June 2026.*

Frequently Asked Questions

What export documents do I need from a Thai supplier?

Commercial invoice, packing list, bill of lading or air waybill, certificate of origin (often Form D or Form E depending on destination FTA), and product-specific certificates (FDA, CE, RoHS) where applicable.

Which Free Trade Agreements does Thailand have?

Thailand is party to RCEP, ASEAN-China, ASEAN-Korea, ASEAN-India, ASEAN-Australia/New Zealand, ASEAN-Japan, plus bilateral FTAs with Australia, New Zealand, India, Japan, Chile, and Peru. Many goods enter duty-free under the right Form.

How do I claim FTA preferential duty in my country?

Ask the supplier for the correct Certificate of Origin (e.g. Form D for ASEAN, Form AANZ for Australia) and submit it to your customs broker with the shipment documents.

Are there any export restrictions from Thailand?

Restrictions apply to a narrow list — certain agricultural products, antiquities, wildlife, and some chemicals. Mainstream industrial and consumer goods have no export licensing requirement.