A Certificate of Origin (C/O) is the document a company exporting goods from Thailand needs to prove where its goods come from, and in particular to claim reduced or zero import duties in the destination country under a trade agreement. Preferential certificates are issued by the Department of Foreign Trade (DFT) of the Ministry of Commerce. Since 2025, most of the procedure can be done online, and the rules for goods exported to the United States have become much stricter.
Last updated: October 2026
The two types of certificate of origin
Thailand distinguishes two categories of certificate:
- Non-preferential (ordinary) C/O: it simply certifies that the goods originate in Thailand, without giving access to a preferential tariff. It is often required by importers, banks or the customs of the destination country. Depending on the goods and the destination, it can be issued by the DFT, the Thai Chamber of Commerce or the Federation of Thai Industries. For goods on the DFT’s watch list exported to the United States, only the DFT can issue it (see below).
- Preferential C/O: it allows the importer to claim a reduced or zero duty under a specific trade agreement. It is issued by the DFT, or replaced by a self-certification of origin where the agreement allows it.
Each trade agreement has its own form, for example:
- Form D: ASEAN Trade in Goods Agreement (ATIGA)
- Form E: ASEAN-China Free Trade Agreement
- Form AJ: ASEAN-Japan agreement
- Form AK: ASEAN-Korea Free Trade Agreement
- Form RCEP: Regional Comprehensive Economic Partnership
- specific forms for Thailand’s bilateral agreements, such as those with Japan, Australia, New Zealand, India, Chile and Peru
What changed in 2025: digital certificates
Electronic Form D through DFT SMART C/O
Since 28 April 2025, the DFT issues electronic certificates of origin (e-Form D) under the ASEAN Trade in Goods Agreement through its DFT SMART C/O system. Once issued, the e-Form D is sent directly to the destination country through Thailand’s National Single Window and the ASEAN Single Window, without a paper document. Exporters who need a paper version can still print it themselves on certificate paper bought in advance from the DFT.
Self-certification of origin
A DFT notification on the registration of authorised exporters for self-certification of origin came into force on 1 October 2025. Registered exporters can declare the origin of their goods themselves, typically on the commercial invoice, instead of applying for a government-issued certificate for each shipment. Registration is handled through a digital system, and the DFT monitors compliance.
Self-certification is only available to exporters that meet the DFT’s criteria and only under agreements that allow it, such as ATIGA and RCEP. Check the conditions of each agreement before relying on it.
Exports to the United States: much stricter rules
This is the most important change for many manufacturers. Following US concerns about transshipment and origin fraud, the DFT has tightened the issuance of non-preferential certificates of origin for US-bound goods:
- The DFT keeps a watch list of goods considered at risk of origin circumvention. It was expanded in 2025 to 65 items, covering 224 tariff lines, including products such as auto parts, computer parts, hard disk drives and rubber tubes.
- For goods on this list exported to the US, only the DFT can issue the certificate of origin. The Thai Chamber of Commerce and the Federation of Thai Industries no longer issue them for these goods.
- Exporters must first have the origin of the product verified, by submitting evidence such as material sourcing records, details of the manufacturing process and invoices. The DFT can also inspect factories.
In April 2026, the DFT also put to public consultation a draft notification that would formalise prior origin verification for listed goods exported to the US and the EU, with verification results valid for two years and possible on-site inspections. Check its status before shipping listed goods.
For foreign manufacturers, especially those that import a large share of their components, this means planning for origin verification before the first US shipment, and being able to document the real value added in Thailand.
Rules of origin: the real difficulty
To obtain a preferential certificate, the product must meet the rules of origin of the agreement concerned. Depending on the product, this means:
- being wholly obtained in the country (for example, agricultural products grown in Thailand), or
- meeting a regional value content threshold, typically 40% under ATIGA, the ASEAN-China agreement and RCEP, or
- undergoing a change in tariff classification, or a specific manufacturing process, set out in the product-specific rules
Product-specific rules are regularly updated to follow new versions of the international customs nomenclature (the Harmonized System), as with the transition to HS 2022 under several agreements. Before each major shipment, check that your product’s tariff classification still matches the rules in force.
RCEP makes things easier for many manufacturers: its single set of rules allows materials from all 15 member countries to be cumulated, which helps reach the regional value content threshold.
What about GSP?
Many older guides still refer to the Generalized System of Preferences (GSP). For Thai exporters, its scope is now limited: Thailand no longer benefits from the EU’s GSP, and the US GSP programme expired at the end of 2020. A few countries, such as Norway, still grant GSP preferences to Thailand, using the Registered Exporter system (REX) for proof of origin.
Documents to prepare
For a certificate of origin application, ordinary or preferential, the basic documents are:
- a copy of the commercial invoice
- a copy of the packing list
- a copy of the bill of lading or air waybill
- a copy of the export declaration
For a preferential certificate, or for origin verification, you also need evidence of the product’s real origin: a description of the manufacturing process, cost breakdowns (materials, labour, overheads), and suppliers’ invoices or declarations, to show that the product meets the rules of origin of the agreement.
Registering with the DFT
Before applying for a certificate, a company must register as an exporter with the DFT and create its user account for the DFT SMART C/O system. The application can then be done online.
Key points
- A non-preferential certificate proves the origin of the goods; a preferential certificate gives access to reduced duties under a trade agreement.
- Preferential certificates are issued by the DFT, or replaced by self-certification where the agreement allows it.
- Since 28 April 2025, the e-Form D is sent electronically through the national and ASEAN single windows.
- Since 1 October 2025, authorised exporters can register for self-certification of origin.
- For watch-list goods exported to the US, only the DFT can issue certificates, after verifying the origin of the product.
- The regional value content threshold is typically 40% under ASEAN agreements and RCEP, and product-specific rules change regularly.
Frequently asked questions
What is the difference between a non-preferential and a preferential certificate of origin?
A non-preferential certificate only certifies the Thai origin of the product, without any duty advantage. A preferential certificate allows the importer to benefit from a reduced or zero duty under a specific trade agreement, but the product must meet the rules of origin of that agreement.
Do I have to go to the DFT in person to obtain a certificate of origin?
In most cases, no. Applications are made online through the DFT SMART C/O system, and the e-Form D for ASEAN is sent electronically. For goods on the US watch list, the DFT may inspect your factory as part of origin verification.
What is self-certification of origin?
It is a status granted by the DFT to qualifying exporters, which allows them to declare the origin of their goods themselves, typically on the commercial invoice, instead of obtaining a government-issued certificate for each shipment, under agreements that allow it.
Which form should I use to export to an ASEAN country?
Form D, under the ASEAN Trade in Goods Agreement (ATIGA), now issued electronically. Depending on the product and the rules of origin, RCEP can sometimes be a better option.
What regional value content is usually required?
It depends on the agreement and the product. Under ATIGA, the ASEAN-China agreement and RCEP, the general threshold is 40%, but many products have specific rules based on a change in tariff classification instead.
Does RCEP make it easier to obtain a certificate of origin?
Often, yes. Its single set of rules allows materials from all 15 member countries to be cumulated, which helps companies that struggled to meet the threshold under more restrictive bilateral agreements.
My product is exported to the United States. What should I check?
Check whether its tariff line is on the DFT’s watch list. If it is, you will need origin verification by the DFT before obtaining a certificate, and you must be able to document your materials, manufacturing process and costs.
Conclusion
The certificate of origin remains an essential formality for any company exporting from Thailand that wants to benefit from the country’s trade agreements. Digital certificates have made the procedure simpler since 2025, but the difficulty has moved to applying the rules of origin of each agreement correctly, and, for US-bound goods, to proving the real Thai origin of the product.
Our team helps exporting companies prepare their origin files, choose the most favourable trade agreement for their products and handle customs procedures in Thailand. Contact us to discuss your project.
