Thailand Customs Notification No.149/2568 (2025) updates duty exemption/reduction procedures under AANZFTA (No. 3) to align with the Second Protocol, effective 1 October 2025.
What changed (Highlights)
- Proof of origin: Accepts Certificate of Origin (Form AANZ) and Origin/Declaration of Origin by an Approved Exporter.
- Issued retroactively: Guidance on when to mark “Issued Retroactively” on the CO is updated (export/on-board date reference differs under the updated protocol).
- Third-party / third-country invoicing: Specifies how to complete Form AANZ fields (notably Box 7 and invoice details in Box 10), including re-invoicing scenarios.
Privilege Code for import declarations (Second Protocol / effective 1 Oct 2025):
- “ANC” for shipments supported by CO (Form AANZ)
- “AND” for shipments supported by DO (Approved Exporter)
(Additional note) Low-value shipments (FOB/CIF ≤ USD 200) may claim preferences without CO/DO
Sources : Thai customs https://shorturl.at/2VXVJThai Customs Broker & Transportation of Association https://shorturl.at/2BbnH